| |
|
2026
£ |
|
|
2025
£ |
|
| Fixed assets |
|
|
43,201 |
|
|
47,798 |
| Current assets |
|
17,582 |
|
|
11,503 |
|
| Creditors: amount falling due within one year |
|
(12,259) |
|
|
(15,852) |
|
|
Net current assets/(liabilities)
|
|
|
5,323 |
|
|
(4,349) |
|
Total assets less current liabilities
|
|
|
48,524 |
|
|
43,449 |
| Creditors: amount falling due after more than one year |
|
|
(3,277) |
|
|
321 |
|
Net assets/(liabilities)
|
|
|
45,247 |
|
|
43,770 |
| |
|
|
|
|
|
Capital and reserves
|
|
|
45,247 |
|
|
43,770 |
| |
Statutory Information
Tz Beach Cafe Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 12813748, registration address Chale Abbey, Upper House Lane, Ventnor, Isle Of Wight, PO38 2HD, United Kingdom.
The presentation currency is £ sterling.
| 1. |
Accounting Policies
Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The Company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long-term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of value-added tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:| Motor Vehicles | 10% Reducing Balance | | Fixtures and Fittings | 10% Reducing Balance | | Computer Equipment | 10% Reducing Balance |
|
| 2. |
Tangible assets
| Cost or Valuation |
|
Plant and Machinery |
|
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
| |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 April 2025 |
|
32,107 |
|
660 |
|
22,014 |
|
1,830 |
| Additions |
|
1,315 |
|
- |
|
1,800 |
|
- |
| At 31 March 2026 |
|
33,422 |
|
660 |
|
23,814 |
|
1,830 |
| Depreciation |
| At 01 April 2025 |
|
3,211 |
|
179 |
|
9,845 |
|
884 |
| Charge for year |
|
6,078 |
|
48 |
|
1,397 |
|
189 |
| At 31 March 2026 |
|
9,289 |
|
227 |
|
11,242 |
|
1,073 |
| Net book values |
| Closing balance as at 31 March 2026 |
|
24,133 |
|
433 |
|
12,572 |
|
757 |
| Opening balance as at 01 April 2025 |
|
28,896 |
|
481 |
|
12,169 |
|
946 |
| Cost or Valuation |
|
Short leasehold |
|
Total |
| |
|
£ |
|
£ |
| At 01 April 2025 |
|
5,306 |
|
61,917 |
| Additions |
|
- |
|
3,115 |
| At 31 March 2026 |
|
5,306 |
|
65,032 |
| Depreciation |
| At 01 April 2025 |
|
- |
|
14,119 |
| Charge for year |
|
- |
|
7,712 |
| At 31 March 2026 |
|
- |
|
21,831 |
| Net book values |
| Closing balance as at 31 March 2026 |
|
5,306 |
|
43,201 |
| Opening balance as at 01 April 2025 |
|
5,306 |
|
47,798 |
|
| 3. |
Average number of employees
Average number of employees during the year were 12 (2025: 12).
|
Director's Responsibilities: - For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Signed on behalf of the board of directors: --------------------------------------------- Simon Peter Rodley
Director | | |
Date approved: 16 October 2026
1
|