Abbreviated Company Accounts - HAVLY CAFE LTD

SC380097 HAVLY CAFE LTD 2015-12-31 false 2015-01-01 2015-12-31 true SC380097 2015-01-01 2015-12-31 SC380097 2015-12-31 SC380097 2014-12-31 SC380097 uk-gaap-cd-bus:Director1 2015-01-01 2015-12-31 SC380097 uk-gaap-cd-bus:Director2 2015-01-01 2015-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-01-01 2015-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-12-31 iso4217:GBP shares

Registered Number SC380097

HAVLY CAFE LTD

Abbreviated Accounts

31 December 2015

HAVLY CAFE LTD Registered Number SC380097

Abbreviated Balance Sheet as at 31 December 2015

	Notes	2015	2014
		£	£
Fixed assets
Tangible assets	2	23,237	27,417
		23,237	27,417
Current assets
Debtors		5,964	11,285
Cash at bank and in hand		9,028	10,015
		14,992	21,300
Creditors: amounts falling due within one year		(77,976)	(119,319)
Net current assets (liabilities)		(62,984)	(98,019)
Total assets less current liabilities		(39,747)	(70,602)
Total net assets (liabilities)		(39,747)	(70,602)
Capital and reserves
Called up share capital	3	500	500
Share premium account		14,700	14,700
Profit and loss account		(54,947)	(85,802)
Shareholders' funds		(39,747)	(70,602)

For the year ending 31 December 2015 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 29 September 2016

And signed on their behalf by:
Mr A D MacPherson, Director

HAVLY CAFE LTD Registered Number SC380097

Notes to the Abbreviated Accounts for the period ended 31 December 2015

1Accounting Policies

Basis of measurement and preparation of accounts
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.

Turnover policy
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benfits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tangible assets depreciation policy
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:

Leasehold improvements - over term of the lease
Kitchen equipment - 20% straight line
Fixtures and fittings - 20% straight line
Crockery, cutlery and sundry equipment - not provided
Office equipment - 33% straight line

2Tangible fixed assets

	£
Cost
At 1 January 2015	39,624
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 December 2015	39,624
Depreciation
At 1 January 2015	12,207
Charge for the year	4,180
On disposals	-
At 31 December 2015	16,387
Net book values
At 31 December 2015	23,237
At 31 December 2014	27,417

3Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
500 Ordinary shares of £1 each	500	500