Cafe Mellon Ltd - Accounts to registrar (filleted) - small 18.2

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REGISTERED NUMBER: 09349924 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2018

for

CAFE MELLON LTD

Page

Company Information

Balance Sheet

Notes to the Financial Statements

Report of the Accountants

DIRECTORS:

P Sandor

E Teck

REGISTERED OFFICE:

Hayvenhursts

Fairway House, Links Business Park

St Mellons

Cardiff

South Glamorgan

CF3 0LT

REGISTERED NUMBER:

09349924 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 OLT

FIXED ASSETS

Intangible assets

5,330

10,660

Tangible assets

547

729

5,877

11,389

CURRENT ASSETS

Stocks

450

Debtors

178

154

Cash in hand

200

828

804

CREDITORS

Amounts falling due within one year

(46,755

)

(47,063

)

NET CURRENT LIABILITIES

(45,927

)

(46,259

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(40,050

)

(34,870

)

CREDITORS

Amounts falling due after more than
one year

(486

)

NET LIABILITIES

(40,050

)

(35,356

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(40,150

)

(35,456

)

SHAREHOLDERS' FUNDS

(40,050

)

(35,356

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 26 September 2019 and
were signed on its behalf by:

P Sandor - Director

1.	STATUTORY INFORMATION

Cafe Mellon Ltd 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.

The financial statements have been prepared on a going concern which assumes that the

company will

continue in operational existence for the foreseeable future. This is based upon assurances

supplied by the directors that they will continue to support the company.

If the company was unable to continue in operational existence for the foreseeable future,

adjustments would have to be made to reduce the balance sheet values of assets to their

recoverable amounts, and to provide for further liabilities that may arise, and to reclassify

long term liabilities as current liabilities.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment

losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Intangible assets-patents and licences

The Patent and licences are written off over a period of 5 years on a straight line basis.

Tangible fixed assets

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

Fixtures and fittings

25% on reducing balance

Computer equipment

25% 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 Income

Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2017 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

COST

At 1 January 2018

and 31 December 2018

26,650

AMORTISATION

At 1 January 2018

15,990

Amortisation for year

5,330

At 31 December 2018

21,320

NET BOOK VALUE

At 31 December 2018

5,330

At 31 December 2017

10,660

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

COST

At 1 January 2018

and 31 December 2018

834

376

1,210

DEPRECIATION

At 1 January 2018

278

203

481

Charge for year

139

182

At 31 December 2018

417

246

663

NET BOOK VALUE

At 31 December 2018

417

130

547

At 31 December 2017

556

173

729

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

Prepayments

178

154

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

Bank loans and overdrafts

4,209

4,058

Trade creditors

2,164

1,201

Directors' current accounts

39,932

41,354

Accrued expenses

450

46,755

47,063

The directors loan accounts are interest free and repayable upon demand.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2018

2017

Bank loans - 1-2 years

486

9.	ULTIMATE CONTROLLING PARTY

The company is owned and controlled by it's two directors.

10.	TRANSACTIONS WITH DIRECTORS

As at 31 December 2018 the directors were owed £39,932 (2017 £41,354). This amount is

interest free and repayable upon demand.

The following reproduces the text of the report prepared for the directors in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act

2006, the company is only required to file a Balance Sheet. Readers are cautioned that the

Income Statement and certain other primary statements and the Report of the Directors are

not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2018 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 OLT

26 September 2019