MANGUALDE CAFE LTD - Accounts


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Registered Number: 10207398
England and Wales

 

 

 

MANGUALDE CAFE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2019

End date: 31 May 2020
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2020 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
31 May 2020



....................................................
SJPR ACCOUNTANTS LTD
225 Clapham Road
LONDON
SW9 9BE
26 May 2021
1
 
 
Notes
 
2020
£
  2019
£
Fixed assets      
Tangible fixed assets 14,825    22,233 
14,825    22,233 
Current assets      
Cash at bank and in hand 1,710    140 
Creditors: amount falling due within one year (4,615)   (711)
Net current liabilities (2,905)   (571)
 
Total assets less current liabilities 11,920    21,662 
Net assets 11,920    21,662 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 11,820    21,562 
Shareholders funds 11,920    21,662 
 


For the year ended 31 May 2020 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 26 May 2021 and were signed on its behalf by:


--------------------------------
Jessika Priscila ALVES DE OLIVEIRA
Director
2
General Information
MANGUALDE CAFE LTD is a private company, limited by shares,registered in England and Wales,registration number 10207398,registration address 31 Leigham Court Road , Streatham Hill , Lambeth , SW16 2ND

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 on the going concern basis and 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.
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.
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:
Fixtures and Fittings 5 Straight Line
2.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 June 2019 37,039    37,039 
Additions  
Disposals  
At 31 May 2020 37,039    37,039 
Depreciation
At 01 June 2019 14,806    14,806 
Charge for year 7,408    7,408 
On disposals  
At 31 May 2020 22,214    22,214 
Net book values
Closing balance as at 31 May 2020 14,825    14,825 
Opening balance as at 01 June 2019 22,233    22,233 


3.

Average number of employees

Average number of employees during the year was 2 (2019 : 0).
3