Company Registration No. 14097399 (England and Wales)
The Java Bistro Ltd
Unaudited accounts
for the year ended 31 May 2026
The Java Bistro Ltd
Unaudited accounts
Contents
The Java Bistro Ltd
Company Information
for the year ended 31 May 2026
Company Number
14097399 (England and Wales)
Accountants
NOORY AND CO ACCOUNTANTS
22 Conduit Place
London
London
W2 1HS
The Java Bistro Ltd
Statement of financial position
as at 31 May 2026
Tangible assets
28,793
30,308
Cash at bank and in hand
1,252
1,826
Creditors: amounts falling due within one year
(23,250)
(28,396)
Net current liabilities
(21,226)
(25,766)
Total assets less current liabilities
7,567
4,542
Creditors: amounts falling due after more than one year
(1,419)
-
Profit and loss account
6,048
4,442
Shareholders' funds
6,148
4,542
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 October 2026 and were signed on its behalf by
Reza Karimi
Director
Company Registration No. 14097399
The Java Bistro Ltd
Notes to the Accounts
for the year ended 31 May 2026
The Java Bistro Ltd is a private company, limited by shares, registered in England and Wales, registration number 14097399.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The Java Bistro Ltd
Notes to the Accounts
for the year ended 31 May 2026
4
Tangible fixed assets
Plant & machinery
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
-
1,042
Loans from directors
21,811
24,811
6
Creditors: amounts falling due after more than one year
2026
2025
Taxes and social security
1,419
-
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).