CAFE SAMBUCA BLYTH LIMITED

CAFE SAMBUCA BLYTH LIMITED
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

CAFE SAMBUCA BLYTH LIMITED Accountants' Report For the year ended 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of CAFE SAMBUCA BLYTH LIMITED for the year ended 28 February 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CAFE SAMBUCA BLYTH LIMITED for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of CAFE SAMBUCA BLYTH LIMITED, as a body, in accordance with the terms of our engagement letter dated 28 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of CAFE SAMBUCA BLYTH LIMITED and state those matters that we have agreed to state to the Board of Directors of CAFE SAMBUCA BLYTH LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CAFE SAMBUCA BLYTH LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that CAFE SAMBUCA BLYTH LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CAFE SAMBUCA BLYTH LIMITED.You consider that CAFE SAMBUCA BLYTH LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of CAFE SAMBUCA BLYTH LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 28 February 2026. .................................................... Account Links Unit 32, i8 Newcastle Enterprise Centre Lynnwood Terrace Newcastle Upon Tyne NE4 6UL 28 October 2026 1

CAFE SAMBUCA BLYTH LIMITED
Accountants' Report
For the year ended 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of CAFE SAMBUCA BLYTH LIMITED for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CAFE SAMBUCA BLYTH LIMITED for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of CAFE SAMBUCA BLYTH LIMITED, as a body, in accordance with the terms of our engagement letter dated 28 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of CAFE SAMBUCA BLYTH LIMITED and state those matters that we have agreed to state to the Board of Directors of CAFE SAMBUCA BLYTH LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CAFE SAMBUCA BLYTH LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CAFE SAMBUCA BLYTH LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CAFE SAMBUCA BLYTH LIMITED.You consider that CAFE SAMBUCA BLYTH LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of CAFE SAMBUCA BLYTH LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 28 February 2026.

....................................................
Account Links
Unit 32, i8 Newcastle Enterprise Centre
Lynnwood Terrace
Newcastle Upon Tyne
NE4 6UL
28 October 2026

1

CAFE SAMBUCA BLYTH LIMITED
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	93,199	104,849
Tangible fixed assets	4	23,396	8,387
		116,595	113,236
Current assets
Stocks		2,550	2,500
Debtors		2,512	1,076
Cash at bank and in hand		7,810	72,753
		12,872	76,329
Creditors: amount falling due within one year		(100,055)	(127,711)
Net current assets		(87,183)	(51,382)

Total assets less current liabilities		29,412	61,854
Creditors: amount falling due after more than one year		(28,791)	(60,183)
Net assets		621	1,671

Capital and reserves
Profit and loss account		621	1,671
Shareholders' funds		621	1,671

For the year ended 28 February 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.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 October 2026 and were signed on its behalf by:

-------------------------------
Anca Alina IACOBUS
Director

2

CAFE SAMBUCA BLYTH LIMITED
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

CAFE SAMBUCA BLYTH LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15464065, registration address Pj's Hotel Station Road, Percy Main, North Shields, NE29 6HN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

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	25 Straight Line
Fixtures and Fittings	25 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 12 (2025 : 0).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 March 2025	116,499	116,499
Additions	-	-
Disposals	-	-
At 28 February 2026	116,499	116,499
Amortisation
At 01 March 2025	11,650	11,650
Charge for year	11,650	11,650
On disposals	-	-
At 28 February 2026	23,300	23,300
Net book values
At 28 February 2026	93,199	93,199
At 28 February 2025	104,849	104,849

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 March 2025	1	1,000	9,966	10,967
Additions	-	1,250	21,357	22,607
Disposals	-	(1,000)	-	(1,000)
At 28 February 2026	1	1,250	31,323	32,574
Depreciation
At 01 March 2025	-	250	2,330	2,580
Charge for year	-	313	6,536	6,849
On disposals	-	(251)	-	(251)
At 28 February 2026	-	312	8,866	9,178
Net book values
Closing balance as at 28 February 2026	1	938	22,457	23,396
Opening balance as at 01 March 2025	1	750	7,636	8,387

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

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