Cafepoint LLP - Accounts to registrar (filleted) - small 18.1

Cafepoint LLP - Accounts to registrar (filleted) - small 18.1

CAFEPOINT LLP - Company Information

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REGISTERED NUMBER: OC355592 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2017

FOR

CAFEPOINT LLP
CAFEPOINT LLP (REGISTERED NUMBER: OC355592)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2017




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CAFEPOINT LLP

GENERAL INFORMATION
for the year ended 31 August 2017







DESIGNATED MEMBERS: Mr G K Lewis
Mr N J E Mynott
Ms A R Brooker





REGISTERED OFFICE: 13 Highams Business Park
Blackhorse Lane
London
E17 6SH





REGISTERED NUMBER: OC355592 (England and Wales)





ACCOUNTANTS: Raffingers LLP
Chartered Certified Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD
Page 1
CAFEPOINT LLP (REGISTERED NUMBER: OC355592)

ABRIDGED BALANCE SHEET
31 August 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 254,572 127,506
254,572 127,506

CURRENT ASSETS
Stocks 57,819 29,653
Debtors 197,187 200,370
Cash in hand 21,001 13,893
276,007 243,916
CREDITORS
Amounts falling due within one year 463,884 296,963
NET CURRENT LIABILITIES (187,877 ) (53,047 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
66,695
74,459

CREDITORS
Amounts falling due after more than one
year
29,333
26,308
NET ASSETS ATTRIBUTABLE TO
MEMBERS
37,362
48,151

The notes form part of these financial statements

Page 2 continued...
CAFEPOINT LLP (REGISTERED NUMBER: OC355592)

ABRIDGED BALANCE SHEET - continued
31 August 2017

2017 2016
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS
23,642
34,431

MEMBERS' OTHER INTERESTS
Capital accounts 13,720 13,720
37,362 48,151

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 23,642 34,431
Members' other interests 13,720 13,720
Amounts due from members (14,779 ) -
22,583 48,151

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 August 2017.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act
2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies
Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by
the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2017 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP on 30 May 2018 and were signed by:





Mr G K Lewis - Designated member

The notes form part of these financial statements

Page 3
CAFEPOINT LLP (REGISTERED NUMBER: OC355592)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2017

1. STATUTORY INFORMATION

Cafepoint LLP is registered in England and Wales. The LLP's registered number and registered office address
can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A
These financial statements for the year ended 31 August 2017 are the first that are prepared in accordance with
FRS 102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the date of
transition to FRS 102 Section 1A is 1 September 2015.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held
under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases
are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element
of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 19 (2016 - 12 ) .

Page 4 continued...
CAFEPOINT LLP (REGISTERED NUMBER: OC355592)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2017

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2016
and 31 August 2017 47,000
AMORTISATION
At 1 September 2016
and 31 August 2017 47,000
NET BOOK VALUE

At 31 August 2017 -
At 31 August 2016 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2016 167,485
Additions 200,167
Disposals (7,500 )
At 31 August 2017 360,152
DEPRECIATION
At 1 September 2016 39,979
Charge for year 66,434
Eliminated on disposal (833 )
At 31 August 2017 105,580
NET BOOK VALUE
At 31 August 2017 254,572
At 31 August 2016 127,506

Page 5 continued...
CAFEPOINT LLP (REGISTERED NUMBER: OC355592)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2017

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 September 2016
and 31 August 2017 65,536
DEPRECIATION
At 1 September 2016 12,557
Charge for year 13,244
At 31 August 2017 25,801
NET BOOK VALUE
At 31 August 2017 39,735
At 31 August 2016 52,979

6. SECURED DEBTS

The following secured debts are included within creditors:

2017 2016
£    £   
Hire purchase contracts 50,882 37,879

Page 6