Registration number: 05319290

The Meeting House Cafe Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

The Meeting House Cafe Limited

Company Information

Directors

Mrs J A Manley Mr J A Saw

Registered office

The Meeting House Cafe East Street Ilminster Somerset TA19 0AN

Accountants

Mitchams Chartered Accountants 1 Cornhill Ilminster Somerset TA19 0AD

The Meeting House Cafe Limited

(Registration number: 05319290)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	840	115
Current assets
Debtors		-	259
Cash at bank and in hand		4,928	2,076
		4,928	2,335
Creditors: Amounts falling due within one year	6	(2,232)	(1,200)
Net current assets		2,696	1,135
Total assets less current liabilities		3,536	1,250
Provisions for liabilities		(160)	(22)
Net assets		3,376	1,228
Capital and reserves
Called up share capital		2	2
Retained earnings		3,374	1,226
Shareholders' funds		3,376	1,228

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

The Meeting House Cafe Limited

(Registration number: 05319290)
Balance Sheet as at 31 January 2026

Approved and authorised by the Board on 26 October 2026 and signed on its behalf by:
 

......................................... Mrs J A Manley Director

The Meeting House Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Meeting House Cafe
East Street
Ilminster
Somerset
TA19 0AN

These financial statements were authorised for issue by the Board on 26 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The Meeting House Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Distributions to parent charity

Distributions to the company’s parent charity are recognised as a liability in the financial statements in the reporting period in which the distributions are paid.

The Meeting House Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	280	38

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	6,249	6,249
Additions	1,005	1,005
At 31 January 2026	7,254	7,254
Depreciation
At 1 February 2025	6,134	6,134
Charge for the year	280	280
At 31 January 2026	6,414	6,414
Carrying amount
At 31 January 2026	840	840
At 31 January 2025	115	115

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,200	1,200
Taxation and social security	1,032	-
	2,232	1,200