Café 1821 Limited Registered Charity Number: 1089182 Registered Company Number: 04095364 Directors, Report and Unaudited Financial Statements for the Year Ended 31 December 2024
CAFÉ 1821 LIMITED Accounts for the year ended 31 December 2024 CONTENTS Page Company Information Directors Report Independent Examiners, Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements
CAFÉ 1821 LIMITED Accounts for the year ended 31 December 2024 Company Informatlon Dlrectors / Trustees Mrs S M Mllligan Mr5 E Lacey Mrj Sexton MrMR PHague MrCGLunt Mrs S Barker Resigned 1,6.2025 Resigned 1.6.2025 Resigned 1.6.2025 Appointed 1.6.2025 Appolnted 1.6.2025 Charity Constitution Memorandum and Articles of Association 24 October 2000, amended 30 October 2001. Company Re8lstratlon Number 4095364 Charlty Reglstration Number 1089182 Reglstered Office Chrlst Church Lord Street, Southport, PR8 IAA Independent Examlners JA Fell & Company 40 Hoghton Street, Southport, PR9 OPQ Bankers HSBC 331 Lord Street, Southport, PR8 INJ Page I
CAFÉ 1821 LIMITED Report of the Directors For the year ended 31 December 2024 The Directors present their report 3nd financial statement5 for the period ended 31 December 2024. Objects of the charlty 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. Strurture, Governance and Management The company is limited by 8uarantee 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. Revlew of ActSvltles The company has completed more than twenty years of trading, initially from premises in Tulketh Street Southport but since 2Crf)7 has operated from premises at Chrlst 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 some of our customers are now Joinin8 in with our church activities and services. Our aim is to provide good quallty refreshments for anybody, but in a place where people flnd a warm welcome and a Ilstenin8 ear for those who are lonely orjust want to chat. On 1st June 2025 three of our long-serving directors retlred from the charity and we welcomed on board two new directors as detailed on charity information page, We are a member of the Warm Welcome Campaign which operates throu8hout the UK. The aim is to provlde a warm space for those who are stru88lin8 Wlth the cost of Ilvin8, Wlth mental health problems or those who are just lonely and in need of friendship. We provided free light refreshments and drlnks on one day of the week and sou8ht to engage with members of our local community. We received a grant from the Sefton CVS to help fund this. Flnanclal Revlew Durln8 the year ended 31 December 2024 incoming resources totalled £98,5821£97,716- 2023) from café sales and donations. Resources expended in the perlod, which is detalled in the Statement of Financial Activities totalled £105,3771£94,960 20231, leaving a deficit for the year of £6,795 Isurplus 2023 of £2,755). Reserves Pollcv 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 worklng capital and other requirements. As at 31 December 2024 the unrestricted fund balance wa5 £16,7851£23,560 - 20231, and it is intended to reduce the surplus reserves In the current year. Governance A board of Directors who are asso the trustees of the Charity governs the Company. Appointment of new directorsltrustees is a matter for the whole board. The board would give due consideration to the inductlon requlred for any new dlrectors or trustees. The board meets formally at least twice per year. 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 bas1S. Page 2
CAFÉ 1821 LIMITED Report of the Dlrectors For the year ended 31 December 2024 Related Partles There were no instances of transactions with related parties throughout the year. Public Benefit The café aim5 to provlde food and drink at a realistic price. Alongside thls we seek to meet the social needs of those in our community who do not have resource5 to pay for food. We also offer friendship, advice and 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 guidance on public benefit published by the Charlty Commission in exercising thelr powers or dutles. Dlrectors, Responslbllltles The Directors are responsible for preparlng the Dlrectorfs Report and the financlal statements in accordance with applicable law and regulations. Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financlal statements in accordance with United Kin8dom 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 perlod. In preparlng these financial statements, the Directors are required to: se5ect suitable accounting policies and apply them conslstently; observe the rnethods and principles of the Charitles SORP.. make judgments and accountlng estlmates that are reasonable and prudent; prepare the flnancial statements on the 80ing concern basis unless St 15 inappropriate The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companws transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them 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 Irregularltles. This report has been prepared in accordance with the speclal provlsions relating to small companies within Part 15 of the Companies Act 2006. Approval This report was approved by the Dlrectors on behalf by: -g- jC)Z- . and signed on their MrCGLunt Dlrertor Page 3
INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF CAFÉ 1821 LIMITED I report on the accounts of the charitable company for the year ended 31 December 2024, which are set out on pages 5 to 9. Respectlve responslbllltles of trustees and examlner The charities trustees (who are also the director5 of the company for the purpose of company law) are responsible for the preparation of the accounts. The charities trustees consider that an audlt Is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. Having being satisfied that the charity is not subject 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 Dlrectlons glven by the Charity Commission (under section 145151{bl of the Charities Act), and to state whether particular matters have come to my attention. Basls 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 wlth those records. It also Includes consideration of any unusual items or disclosures in the accounts, and seeklng explanations from you as trustees concernlng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequentlyi no opinion is given as to whether the accounts present a 'true and fair vlew, and the report Is Ilmlted to those matters set out In the statement below. Independent examlners, statement In connection with my examination, no matter has come to my attention: iii which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting record5 in accordance with $386 of the Companies Act 2006; and to prepare accounts which accord with the accountlng records and to comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Dated: 13 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 Activities For the year ended 31 December 2024 31.12.2024 Total 31.12.2023 Total Note Income from: Donations 2(al 1,773 3,560 Charitable Activities 21b} 95,059 92,656 Government Grants 21cl 1,750 1,500 Total 98.582 97.716 Expenditure on: Charitable Activities 31a) 105,377 94,960 Total 105,377 94,960 Net Income / (expendlture) {6,795) 2,756 Reconclllatlon of Funds: Total Funds brought forward 23,560 20,804 Total Funds carried forward 16,765 23,560 The statement of flnancial actlvities includes all gains and losses recognised in the year. All income and expenditure derive from continuin8 activities The statement of financial activities also complies with 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 2024 31.12.2024 Total 31.12.2023 Total Note FIXED ASSErs Tangible assets 1.216 2.433 CURRENT ASSETS St¢xk Debtors and prepayments Cash at bank and In hand 654 874 21,021 22.549 683 1,544 22,732 24,959 LIABILITIES: AMOUNTS FAILING DUE WITHIN I YEAR {7,000) {3,8321 NEf CURRENT ASSEfs (LIABILITIESI 15.549 21,127 NET ASSETS 16,765 23,560 FUNDS 16,765 23,560 For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relatlng to small companies. Dlrectors, responsibilltles; The members have not required the company to obtain an audit of its financial statements for the year in question In accordance with section 476. The dlrectors acknowledge their responsibilities for complylng with the requirements of the Att with respect to accountlng records and preparation of financial statements. These financial statements have been prepared irs accordance with provislons appllcable to companles subject to the small companies, regime and FRS 102. IL-g-iG2 Approved by the board for issue on ................................... MrCGLunt Dlrector Company Registration No. 04095364 The notes on pages 7-9 form part of these financial statements. Page 6
CAFÉ ts21 LIMITED Notes to the Nnantlal Statements For the year ended 31 December 2024 I. ACCOUNTING POLICIES 1.1. 8a&s of preparation The financial statements have been prepared in accordance wlth the Charitable Company's18overnin8 documentl, the Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" "FRS 102.1 and tt)e Charities SORP "Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The Charitable Company is a Public Benefit Entity a5 deflned by FRS 102. The charity is a public beneflt entity as deflned by FRSIO2. The financial statements are prepared under the hSstorlcal cost convention in 5terlin& which is the functlonal currency of the chaiitv. 1.2. Funds General funds represent the funds of the charity that are not sublect to any restriction5 regarding their use and are avallable for application to the 8eneral purposes of the eharity. All funds ore unrestricted and no restricted funds were recelved durin8 the year or held at the year end. Restricted funds represent funds donated for a particular purpose of the charlty. 1.3. Incomlns resources Voluntary income and donations are included in incoming resources when they are receSvable. Tax recovelable on covenants or 81ft aid donations is recognised at the same point the income to which the tax ielates is recognised. Grants and le8acies to the charity are accounted for as soon as the charfty is notified of its leg?1 entitlement and the likely amount due. Income from charltable events and actlvltles Is recognlsed at the polnt of sale. 1.4. Resources used Resource5 expended are included in the Statement of Flnanclal Actlvltles on an accruals basls, Incluslve of any VAT whlch cannot be recovered. Rentals applicable to operating leases are included in expenditure a5 incurred. Grants and donatlons are accounted for when pald. 1.5. Flxed Assets Equipment withln the chailty premises costin8 £1,000 or less is expensed as soon as it Is acquired. Tangible fixed assets are initially measured at cost and subsequently measured at wst or valuatlon, net of depreciation and any impairment losses. DepreclatSon1s recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Plant and equipment 25% Straight Line The gain oi loss arising on the disposal of an asset is determined as the diffeien¢è between the sale proceeds and the carrying value of the asset, and is reco8nised in the statsment of financial activities. 1.6 Government Grants Government grants are recognised at the falr value of the asset received or receivable when there is reasonable assurance that thè grant conditions will be met and thè Brants will be recèived. A grant that 5pecifie5 perforrnance condition5 $5 reco8ni5ed in income when the performance conditions are met. Where a grant does not specify perfrjrmance conditions it 4$ recognised in income when the proceed5 are received or receivable. A grant received before the recognition criteria are sat15fied is reco81115ed a5 a liability. 1.7 Golng Concern The atcounts have been prepared on the going concern basis as the directors have a reasonable expectstion 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 2024 2024 Total 2023 Total 2. Income 21al. Donations Donatlons 1,773 1,773 3,560 3,560 21bl, CHARITABLE A[VITIEs Café turnover 95,059 95,059 92,656 92,656 21cl. Grant5 Grant - Sefton CVS 1,750 1,750 1,500 1.500 TOTAL INCOMING RESOURCES 98,582 97,716 3. RESOURCES USED 31al. ACTIVITIES DIRECTLY RELATED TO THE WORK OF THE CHARITY Food and drink purchases Consumables Wages Insurance Cleaning. refuse and hygiene Equipment Rent and rates Sundries Bank charges Staff travel expenses Accountancy Repair5 Depreciation 24,171 677 61,003 938 2,761 1,063 10,781 198 1,129 364 711 364 1,217 22,368 1,441 50,335 922 3,324 11,626 1,119 1,647 336 625 1,217 TOTAL RESOURCES USED 105,377 94,960 Page 8
CAFE 1821 UMITED Notes to the Financial Statements For the year ended 31 December 2024 2024 Total 2023 Total 4. STAFF COSTS Staff Mea15 & Glfts Salaries Pension costs Staff travel expenses 659 49,129 1,206 336 51,330 59,901 1,102 364 61,367 Average number of employees in the year No employee received annual remuneration of over £60,000. S.FIXED ASSETS Cost At 1.1.24 Additions in year At 31.12.24 Depreclatlon At 1.1.24 Charge for the year At31.12.24 Net book value At 31.12,24 At 31.12.23 Equlpment Total 4,867 4,867 4,867 4,867 2,434 1,217 3,651 2,434 1,217 3,651 1,216 2,433 1,216 2,433 2024 Total 2023 Total 6. OE8TORS Prepayments 874 874 1,544 7. LIABILITIES AMOUNTS FALLING DUE WITHIN I YEAR Accruals 7,000 3,832 3,832 8. ANALYSIS OF NET ASSETS BY FUNDS Current assets Current liabilities 22,549 17,0001 15,549 24,959 13,8321 21,127 9. ANALYSIS OF AcfiviTIES BY FUND Balance at Incomlng 31.12.2023 Resources Resources Expended Balance at 31.12.2024 uNREsTRlED FUND General Fund 23,560 98,582 105,377 16,765 Page 9