Caribbean Cuisine Limited

Caribbean Cuisine Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	233	313
		233	313
Current assets
Stocks	4	1,500	1,900
Debtors	5	15,645	7,786
Cash at bank and in hand		123,173	107,885
		140,318	117,571
Creditors: amount falling due within one year	6	(140,017)	(151,086)
Net current assets		301	(33,515)

Total assets less current liabilities		534	(33,202)
Provisions for liabilities	7	(44)	(41)
Net assets		490	(33,243)

Capital and reserves
Called up share capital		2	2
Profit and loss account		488	(33,245)
Shareholders' funds		490	(33,243)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the director on 24 November 2025 and were signed by:

-------------------------------
Perry Antonia Murray
Director

Caribbean Cuisine Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Caribbean Cuisine Limited is a private company, limited by shares, registered in , registration number 04637018, registration address 11 Sandleford Close , Reading, Berkshire , RG2 8UA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

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

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

Deferred taxation

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

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.

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:

Land and Buildings	20 years Straight Line
Plant and Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Fixtures and Fittings	25% Straight Line
Computer Equipment	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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2024	86,046	5,816	5,174	19,450	320	116,806
Additions	-	-	-	-	-	-
Disposals	-	-	(5,174)	-	-	(5,174)
At 31 March 2025	86,046	5,816	-	19,450	320	111,632
Depreciation
At 01 April 2024	86,046	5,816	5,174	19,450	7	116,493
Charge for year	-	-	-	-	80	80
On disposals	-	-	(5,174)	-	-	(5,174)
At 31 March 2025	86,046	5,816	-	19,450	87	111,399
Net book values
Closing balance as at 31 March 2025	-	-	-	-	233	233
Opening balance as at 01 April 2024	-	-	-	-	313	313

Stocks

	2025 £		2024 £
Stocks	1,500		1,900
	1,500		1,900

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	10,147	2,285
Other Debtors	5,498	5,501
	15,645	7,786

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	3,739	5,105
Social Security and Other Tax	16,925	12,241
Accrued Expenses	723	637
Other Creditors	629	45
Directors' Current Accounts	118,001	133,058
	140,017	151,086

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	44		41
	44		41

Registered Number: 04637018

CARIBBEAN CUISINE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025