Café 1821 Limited
Registered Charity Number: 1089182
Registered Company Number: 04095364
Directors, Report and
Unaudited Financial Statements for the
Year Ended 31 December 2023

CAFÉ 1821 LIMITED
Accounts for the year ended 31 December 2023
CONTENTS
Page
Company Information
Directors Report
Independent Examlners, Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

CAFÉ 1821 LIMITED
Accounts for the year ended 31 December 2023
Company Information
Directors / Trustees
Mrs S M Milligan
Mrs E Lacey
Mrj Sexton
MrMR PHague
Charlty Constitution
Memorandum and Articles of
Association 24 October 2000,
amended 30 October 2001.
Company Registratlon Number
4095364
Charity Re8lstration Number
1089182
Reglstered Office
Christ Church
Lord Street,
Southport,
PR8 IAA
Independent Examlner5
JA Fell & Company
40 Hoghton Street,
Southport,
PR9 OPQ
Bankers
HSBC
331 Lord Street,
Southport,
PR8 INJ
Page I

CAFE 1821 LIMITED
Report of the Directors
For the year ended 31 December 2023
The Directors present their report and financial Statements for the period ended 31 December
2023.
Objects of the charity
The company wa5 formed for the advancement of the Christian religion, in particular by the
provision of a Christian coffee bar where people can gather together in a welcoming environment
to eat and drink.
Structure, Governance and Management
The company is limited by guarantee and has no share capital. Consequently no director has held
any financial interest in the company, The day to day management of the company is done by the
directors.
Review of Activitles
The company has completed more than twenty years of tradingi Initially from premises in Tulketh
Street Southport but since 2007 has operated from premises at Christ Church, Lord Street,
Southport. We work alongside the church in the fulfilment of its vision, Many of those folk
attending mid-week activities at the Church make use of the café and during 2023 the Cafe area
was used by the Church on a Sunday morning to host Café Church. Some of our customers are
now joining in with our church activities and services.
Our aim is to provide good quallty refreshments for anybody but, in a place, where people find
warm welcome and a listening ear for those who are lonely or just want to chat.
In October 2022 we Joined in with the Warm Welcome Campaign which operates throughout the
UK. The aim is to provide a warm space for those who are struggling wlth the cost of living, with
mental health problems or those who are just lonely and in need of friendship. We provided free
light refreshments and drinks on one day of the week and sought to engage with members of our
loca I community. We received a grant f rom the Sefton CVS to help f und this. Initially we thought it
would stop at the end of March as the weather got warmer but it was so popular with local
residents and people who had found friendship that we decided to continue it throughout the
year.
Financial Review
During the year ended 31 December 2023 incoming resources totalled £97,716 {£60,956 20221
from café sales and donations. Resources expended in the period, which is detailed in the
Statement of Financial Activities totalled £94,9601£50,820 20221.
Reserves Pollcy
The directors maintain a policy of retaining a minimum of £10,000 in available unrestricted funds
at any one point in time to cover short term working capital and other requirements. As at 31
December 2023 the unrestricted fund balance was £23,5601£20,804 20221, and it is intended
to reduce the surplus reserves in the current year.
Governance
A board of Directors who are also the trustees of the Charity governs the Company. Appointment
of new directors/trustees is a matter for the whole board. The board would give due
consideration to the induction required for any new directors or trustees. The board meets
formally at least twice per year.
Page 2

CAFÉ 1821 LIIVIITED
Report of the Directors
For the year ended 31 December 2023
Risk Statement
The Directors have reviewed the risks to which the company is exposed. Appropriate
procedures are in place to identify, monitor and review these risks on a regular basis.
Related Parties
There were no instances of transactions with related parties throughout the year.
Public Benefit
The café aims to provide food and drink at a realistic price. Alongside this we seek to meet
the social needs of those in our community who do not have resources to pay for food. We
also offer friendship, advice a nd prayer plus an easy threshold into the life of the church.
The directors therefore consider that they have complied with their duty to have due
regard to the guida nce oli pu blic benef it published by the Charity Commission ii) exercising
their powers or duties.
Directors, Responslbillties
The Directors are responsible for preparing the Director's Report and the financial
statements in accordance with applicable law and regulations.
Company law requires the Directors to prepare financial statement5 for each financial year.
Under that law the Directors have elected to prepare the financial statements in
accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom
Accounting Standards and applicable lawl. Under company law the directors must not
approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the company and of the net incoming resources of the
company for that period. In preparing these financial statements, the Directors are
required to..
select suitable accounting policies and apply them consistentlyi
observe the methods and principles of the Charities SORP..
make judEments and accounting estimates that are reasona ble and prudent;
prepa re the financial statements on the going concern basis Un￿esS it is inappropriate
The Directors are responsible for keeping adequate accountin8 records that are sufficient
to show and explain the tompany's transactions and disc105e with reasonable accuracy at
any time the financial p051tion of the company and enable tliem to ensure that the
financial statements comply with the Companies Act 2006. The Directors are also
responsible for safeguarding the assets of the company and hence for taking reasonable
steps for the prevention and detection of fraud and other irre8u larities.
This report has been prepared in accordance with the special provisions relating to small
companies within Part 15 of the Companies Act 2006.
Approval
This report was approved by the Directors on
behalf by:
3.5..52pL-fnk
Io&L¥
and signed on their
Mrs E. Lacey
Director
Page 3

INDEPENDENT EXAMINERS, REPORTTO THE TRUSTEES OF CAFE 1821 LIMITED
I report on the accounts of the charitable company for the year ended 31 December 2023, which are set out
on pages 5 to 9.
Respective responsibilitles of trustees and examiner
The charities trustees (who are also the directors of the company for the purpose of company lawl are
responsible for the preparation of the accourst5. The charities trustees consider that an audit is not required
for this year under sertion 144 of the Charities Act 2011 {the Charities Act) and that an independent
examination is needed.
Having being satisfied that the charity is not subjett to audit under company law and is eligible for
Independent examination it is my responsibility to:
examine the accounts under Section 145 of the Charities Act;
to follow the procedures laid down in the General Directions given by the Charity Commission
(under section 145{5llbl of the Charities Act), and
to state whether particular matters have come to my attention.
Basis of Independent examlners, report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in
the account5, and seeking explanations from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion
is given as to whether the accounts present a 'true and fair vlew, and the report Is limlted to those matters set
out in the statement below.
Independent examiners, statement
In connection with my examination, no matter has come to my attention,.
111
which gives me reasonable cause to believe that, in any material respect, the requirements.,
to keep accounting records in accordance wlth s386 of the Companies Act 2006; and
to prepare account5 which accord with the accounting records and to comply with the accounting
requirements of the Companie5 Act 2006 and with the methods and principles of the Statement of
Recommended Practlce: Accounting and Reporting by Charities have not been met; or
121
to which, in my opinlon, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Dated:
oq
Oliver Grills FCA
J A Fell & Company Chartered Accountants
40 Hoghton Street
Southport
PR9 OPQ
Registered with the Institute of Chartered Accountants in England and Wales.
Page 4

CAFÉ 1821 LIMITED
Statement of Financial Activkties
For the year ended 31 December 2023
31.12.2023
Total
31.12.2022
Total
Note
Income from:
Donations
2{al
3,560
Charitable Activities
21bl
92,656
60,956
Government Grants
21cl
1,500
Total
97,716
60,956
Expenditure on:
Charitable Activities
3{al
94,960
50,820
Total
94,960
50,820
Net income / (expenditurel
2,756
10.136
Reconciliation of Funds:
Total Funds brought forward
20,804
10,668
Total Funds carried forward
23,560
20,804
The statement of financial activitles includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities
The statement of financial activities also complies wlth the requirements for an income
and expenditure account under the Companies Act 2006.
The notes on pages 7-9 form part of these financial statements.
Page 5

CAFÉ 1821 LIMITED
Balance Sheet
As at 31 December 2023
31.12.2023
Total
31.12.2022
Total
Note
FIXED ASSETS
Tangible assets
2,433
3,650
CURRENT ASSETS
Stoc1(
Debtors and prepayments
Cash at bank and in hand
683
350
1,544
22,732
24,959
675
16,495
17,520
LIABILITIES,. AMOUNTS FALLING
DUE WITHIN I YEAR
13,832}
13661
NET CURRENT ASSETS (LIABILITIES)
21,127
17,154
NET ASSETS
23,560
20,804
FUNDS
23,560
20,804
For the financial year ended 31 December 2023 the company was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the compa ny to obtaln an audlt of its f inancial statements for
the year in question in accordance wlth section 476;
The directors acl(nowledge their responsibilities for complying with the requirements of the
Act with respect to accou nting records and preparation of financial statements,
These f inancial statements have been prepared in accordance with provisions applicable to companies
subject to the small compai)ies' regime and FRS 102.
Approved by the board for issue on
as Io*Lt
Mrs E. Lacey
Director
Company Registration No. 04095364
The notes on pages 7-9 form part of these financial statements.
Page 6

CAFÉ 1821 LIMITED
Notes to the Flnancial Statements
For the year ended 31 December 2023
I. ACCOUNTING POUCIES
1.1. Ba5[5 of preparatlon
The financial statements have been prepared Sn accordance with the Charitable Company's Igovernlng documentl,
the Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland"
"FRS 102.1 and the Charitie5 SORP 'Accounting and Reporting by Charlties.. Statement of Recommended Practice
appliCab￿e to charities preparing their accounts in accordance with the Financial Reptsrtin8 Standard applicable in the
UK and Republic of Ireland IFRS 1021 (effective l January 20191. The Charitable Company 15 a Public Benefit Entity as
defined by FRS 102.
The charity is a public benefit entity os defined by FRSIO2.
The flnanclal ststements are prepared under the historical cost convention In sterling, whlch Is the functional currency
of the charltv.
1.2. Funds
General funds represent the funds of the charity that are not subject to any restrictlons regarding their use and are
vailable for application to the general purposes of the charlty. All fund5 are unrestricted and no restricted funds were
received durin8 the year or held at the year end.
Restricted funds represent funds donated for a particular purpose of tFie charlty.
1.3. Incoming resources
Voluntary income and donations are Included in incoming resources when they are receivable. Tax recoverable on
covenants or gift aid donations 15 reco8ni5ed at the same polnt the income to which the tax relates Is recognlsed.
Grants and legacie5 to the ¢harity are accounted for as soon as the ¢harlty Is notified of it5 legal entitlement and the
likely amount due.
Income from charStable events and actSvStles Is recognlsed at the polnt of sale.
1.4. Resources used
Resour¢es expended are Included In the Statement of Finan¢lal A¢tivltles on an accruals ba515, inclusive of any VAT
which cannot be recovered.
Rentals appllcable to operating leases are Included In expendlture as incurred.
Grants and donations are accounted for when paid.
1.5. Flxed Assets
Equipment wlthin the charlty prem15es costln8 £1,000 or less Is eKpen5ed as soon a5 It is acquired.
Tangible fixed assets are inltlally measured at cost and SLtbsequently measured at cost or valuatlon, net of
depreciation and any Impairment losses.
Depreciation is re¢ognised $0 as to wrlte off the Cost or valuatlon of assets less thelr reslduèl values over their useful
live5 on the following bases..
Plant and equipment
25% Straight Line
The 8ain or loss arlsing on the disposal of an a55et is determined as the difference between the sale proceeds and the
carrying value of the asset, and 15 reco8ni5ed in the Statement of financial activities.
1.6 Government Grants
Government grants are reco8ni5ed at the fair value of the asset received or receivable when there Is reasonable
assurance that the grant conditions wlll be met and the grants will be received.
A grant that specifies perforfnance conditions is reco8nised in income when the performance conditions are met.
Where a grant does not specify performance conditions it is recognised in income when the proceeds are re￿iVed or
receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
1.7 Go5ng Concern
The accounts have been p￿pared on the going concern basis as the d1￿CtorS have a reasonable expectatlon that the
charity has adequate resources to continue in operation.
Page 7

CAFÉ 1821 LIMITED
Notes to the Financial Statements
For the year ended 31 December 2023
2023
Total
2022
Total
2. Income
21al. Donations
Donations
3,560
3,560
21bl. CHARITABLE ACTIVITIES
Café turnover
92,656
92,656
60,956
fAI,956
21cl. Grant5
Grant- Sefton CVS
1,500
1,500
TOTAL INCOMING RESOURCES
97,716
60,956
3. RESOURCES USED
31al. ACTIVITIES DIRECTLY RELATED TO
THE WORK OF THE CHARITY
Food and drink purchases
Consumables
Wages
Insurance
Cleaning, refuse and hygiene
Rent and rates
Sundries
Bank charges
Staff travel expense5
Accountancy
Depreciation
22,368
1,441
50,335
922
3,324
11,626
1,119
1,647
336
625
1,217
13,698
2,051
21,855
778
1,349
6,988
462
1,715
329
378
1,217
TOTAL RESOURCES USED
94,960
50,820
Page 8

CAFÉ 1821 LIMITED
Notes to the Financial Statement5
For the year ended 31 December 2023
2023
Total
2022
Total
4. STAFF COSTS
Staff Meals & Glfts
Salaries
Pension costs
Staff travel expenses
659
49,129
1,206
336
51,330
221
21,280
575
329
22,405
Average number of employees in the year
No employee received annual remuneration of over £60,000.
5.FIXED ASSETS
Cost
At 1.1.23
Additions in year
At 31.12.23
Depreciation
At 1.1.23
Charge for the year
At 31.12,23
Net bookvalue
At 31.12.23
At 31.12.22
Equlpment
Total
4,867
4,867
4,867
4,867
1,217
1,217
2,434
1,217
1,217
1,217
2,433
3,650
2,433
3,650
2023
Total
2022
Total
6. DEBTORS
Prepayments
1,544
1,544
675
675
7. LIABILITIES AMOUNTS FALLING DUE WITHIN I YEAR
Accruals
3,832
3,832
366
366
. ANALYSIS OF NET ASSETS BY FUNDS
Current assets
Current liabilitles
24,959
13,8321
21,127
17,520
13661
17,154
9. ANALYSIS OF ACTIVITIES BY FUND
Balance at
Incoming
31.12.2022 Resources
Resources
Expended
Balance at
31.12.2023
UNRESTRICTED FUND
General Fund
20.804
97,716
94,960
23,560
Page 9