Temptation Cafe Limited - Abbreviated accounts 16.3

REGISTERED NUMBER: 04353935 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 JANUARY 2016

FOR

TEMPTATION CAFE LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

Mr B Patel

REGISTERED OFFICE:

Solar House

282 Chase Road

Southgate

London

N14 6NZ

REGISTERED NUMBER:

04353935 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Intangible assets

2

10,950

12,775

Tangible assets

3

1,570

1,847

12,520

14,622

CURRENT ASSETS

Stocks

11,981

15,945

Debtors

1,955

2,777

Cash at bank and in hand

1,707

152

15,643

18,874

CREDITORS

Amounts falling due within one year

27,405

33,220

NET CURRENT LIABILITIES

(11,762

)

(14,346

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

758

276

CAPITAL AND RESERVES

Called up share capital

4

2

Profit and loss account

756

274

SHAREHOLDERS' FUNDS

758

276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2016 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 28 October 2016 and were signed by:

Mr B Patel - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

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

-

15% 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.

Deferred tax

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

sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 February 2015

and 31 January 2016

36,500

AMORTISATION

At 1 February 2015

23,725

Amortisation for year

1,825

At 31 January 2016

25,550

NET BOOK VALUE

At 31 January 2016

10,950

At 31 January 2015

12,775

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 February 2015

and 31 January 2016

13,704

DEPRECIATION

At 1 February 2015

11,857

Charge for year

277

At 31 January 2016

12,134

NET BOOK VALUE

At 31 January 2016

1,570

At 31 January 2015

1,847

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.16

31.1.15

value:

£

2

Ordinary

£1

2