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
uNREsTRl￿ED FUND
General Fund
23,560
98,582
105,377
16,765
Page 9