REGISTERED NUMBER: 05146443 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Play Latte Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss C S Dunlevy

REGISTERED OFFICE:

73 South Drive

Chorltonville

Manchester

M21 8ED

REGISTERED NUMBER:

05146443 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Tangible assets

4

747,427

720,519

CURRENT ASSETS

Stocks

8,204

7,922

Debtors

5

110,460

120,890

Investments

6

1,312,095

847,496

Cash at bank and in hand

1,963,422

2,893,109

3,394,181

3,869,417

CREDITORS

Amounts falling due within one year

7

673,169

640,545

NET CURRENT ASSETS

2,721,012

3,228,872

TOTAL ASSETS LESS CURRENT LIABILITIES

3,468,439

3,949,391

PROVISIONS FOR LIABILITIES

145,447

140,743

NET ASSETS

3,322,992

3,808,648

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

3,322,990

3,808,646

SHAREHOLDERS' FUNDS

3,322,992

3,808,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

Miss C S Dunlevy - Director

1.	STATUTORY INFORMATION

Play Latte Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The Company contributes to a defined contributions pension scheme. Contributions payable to the nominated workplace pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 90 (2025 - 90 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

545,922

1,469,916

124,380

2,140,218

Additions

47,409

122,112

-

169,521

Disposals

-

(4,124

)

-

(4,124

)

At 30 April 2026

593,331

1,587,904

124,380

2,305,615

DEPRECIATION

At 1 May 2025

414,383

986,658

18,658

1,419,699

Charge for year

32,964

90,284

15,859

139,107

Eliminated on disposal

-

(618

)

-

(618

)

At 30 April 2026

447,347

1,076,324

34,517

1,558,188

NET BOOK VALUE

At 30 April 2026

145,984

511,580

89,863

747,427

At 30 April 2025

131,539

483,258

105,722

720,519

5.

DEBTORS

30.4.26

30.4.25

£

£

Amounts falling due within one year:

Trade debtors

5,590

3,319

Other debtors

433

9,513

Prepayments and accrued income

60,612

64,233

66,635

77,065

30.4.26

30.4.25

£

£

Amounts falling due after more than one year:

Other debtors

43,825

43,825

Aggregate amounts

110,460

120,890

6.	CURRENT ASSET INVESTMENTS

30.4.26

30.4.25

£

£

Unlisted investments

1,312,095

847,496

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

63,169

60,116

Company credit card

9,811

35,124

Tax

265,045

-

Corporation Tax

-

271,884

Social security and other taxes

15,507

15,127

VAT

169,202

146,946

Other creditors

81,682

20,845

Directors current account

51,953

58,396

Accruals and deferred income

16,800

32,107

673,169

640,545

8.	SECURED DEBTS

The bank loan is secured via a fixed and floating charge over the company assets.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

2

Ordinary

£1

2

2

10.	OTHER FINANCIAL COMMITMENTS

The company has outstanding commitments in respect of operating leases totalling £644,496 as at 30th April 2026 (2025: £500,000).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss C S Dunlevy.