The EV Cafe Ltd - Period Ending 2022-05-31
The EV Cafe Ltd - Period Ending 2022-05-31
Registration number:
The EV Cafe Ltd
for the Period from 13 May 2021 to 31 May 2022
The EV Cafe Ltd
Contents
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Company Information |
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Directors' Report |
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Accountants' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
The EV Cafe Ltd
Company Information
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Directors |
Mr S N Clarke Mr J Berry Ms S Sloman Mr J Curtis Mr P Kirby |
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Registered office |
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Accountants |
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The EV Cafe Ltd
Directors' Report for the Period from 13 May 2021 to 31 May 2022
The directors present their report and the financial statements for the period from 13 May 2021 to 31 May 2022.
Incorporation
The company was incorporated on
Directors of the company
The directors who held office during the period were as follows:
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The EV Cafe Ltd
for the Period Ended 31 May 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The EV Cafe Ltd for the period ended 31 May 2022 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.
This report is made solely to the Board of Directors of The EV Cafe Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The EV Cafe Ltd and state those matters that we have agreed to state to the Board of Directors of The EV Cafe Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The EV Cafe Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The EV Cafe Ltd 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 of The EV Cafe Ltd. You consider that The EV Cafe Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of The EV Cafe Ltd. 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 statutory accounts.
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123 Promenade
Cheltenham
Gloucestershire
GL50 1NW
The EV Cafe Ltd
(Registration number: 13393595)
Balance Sheet as at 31 May 2022
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Note |
2022 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
5 |
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Retained earnings |
23,480 |
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Shareholders' funds |
23,485 |
For the financial period ending 31 May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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• |
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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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
The EV Cafe Ltd
(Registration number: 13393595)
Balance Sheet as at 31 May 2022
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The EV Cafe Ltd
Notes to the Unaudited Financial Statements for the Period from 13 May 2021 to 31 May 2022
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General information |
The address of its registered office is:
These financial statements were authorised for issue by the
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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.
Tax
The tax expense for the period comprises current 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 current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
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.
The EV Cafe Ltd
Notes to the Unaudited Financial Statements for the Period from 13 May 2021 to 31 May 2022
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:
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Asset class |
Depreciation method and rate |
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Office Equipment |
33% straight line |
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Staff numbers |
The average number of persons employed by the company (including directors) during the period, was
The EV Cafe Ltd
Notes to the Unaudited Financial Statements for the Period from 13 May 2021 to 31 May 2022
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Tangible assets |
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Office equipment |
Total |
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Cost or valuation |
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Additions |
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At 31 May 2022 |
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Depreciation |
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Charge for the period |
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At 31 May 2022 |
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Carrying amount |
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At 31 May 2022 |
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Debtors |
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Current |
2022 |
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Trade debtors |
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Other debtors |
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Creditors |
Creditors: amounts falling due within one year
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2022 |
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Due within one year |
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Taxation and social security |
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Accruals and deferred income |
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Other creditors |
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The EV Cafe Ltd
Notes to the Unaudited Financial Statements for the Period from 13 May 2021 to 31 May 2022
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Share capital |
Allotted, called up and fully paid shares
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2022 |
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No. |
£ |
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5 |