Café 1821 Limited
Registered Charity Number= 1089182
ReBistered Company Number: 04095364
Trustees, Report and
Unaudited Financial Statements for the
Year Ended 31 December 2025

CAFÉ ￿21 UMITEO
At￿nts lor the ye¥ Ènded 31 D¢rernb¢r 2025
Company Infoimation
Director5 Report
Independent Examiners. Report
Statement of Financkil Activities
8alance Sheet
Notes to the Financkal Statements

CAFÉ UMITED
Attounts forthe ￿*rended 31 December2025
Compaoy Infommtion
Dorertorsl Trust*t5
Rev 8 Dyer
rMR PHa8ue
MrCGLunt
Mrs S Barker
Appointed 1.11.2025
Resigned 1.11.2025
AppoiAred 1.6.2025
Charliy Constttution
Memorandum and Articles of
Association 24 October 2(KKJ.
amended 30 October 2C#JI.
Company Re$i5tration Nurnber
4095364
Ch*rity Re8iStration Number
1089182
Christ Church
Lord StreeL
Southport.
PR81
Independent Examlners
JA Fell & Company
40 Hoghton StreeL
Southport,
PR9 OPQ
Bankers
HSBC
331 Lord St¥eeL
Southport.
PR8 INJ
Page I

CAFÉ ts21 UMITED
FortheYear￿ded 31 OÈcember2025
The Direttors present their rewrt an¢J finanoal ststements the ￿riod ended 31 December
2025.
Objects ofthe tharity
company ￿a$ formed for the advancement of the Chrisuan reliyion. in particular by the
provisi¢n of a Christian Coffee bar where Feople can gather together in a welcoming
efftiiranmentto eat and drin
The company 15 limited by Euarantee and has no share capitsl. Consequently no dlrector h3S
held any financkil interest io the comp3ny. The day to day man4ement of the company is done
bythe director5.
Reviewof Artivities
company has completed more t￿rt twenty year5 of tradi￿ iThitialty from premises in
Tulketh Street Southport but since 2fy)7 has opetèted from premises at Christ Ch41￿h, Lord
Street. Southport. We w*)rk along￿de the churd) in the fulfilment of its vi5i0n. Many of those
folk attending mid-week artiv￿e$ 3t the Churth make use of the cafe and sorne of our
customers are nowioinine in WTth our churth attwities and serv
Our aim is to wovide good guality refreshTh*nts for anyE*)dy. but in 3 PL1￿ where peaple find a
warm welcome and a listenin8eai for those who are londyor jI￿tW3ntto chat.
On 1st June 2025 three ol our k)￿-serVIng directors retired from the thaFity and we wekomed
on board two directors as detailed on tharTty Inforn￿tion page.
We are a member of the Warm Welcome Campaign whith operates beNveen September and
March. The aim is to provide a warm space for those who are ￿TuE￿Ing with the cost of livi
with rrental health prob￿rn$ or those who are just and in reed of friendship. We
provided free light refreshments and drink5 on one day of the week and sought to engage with
n*rnbers of ourlocal community. We received a grant frorn thesefton CVSto helplund this.
Nnancial Remew
DurinE the year ended 31 Oecember 2025 incorning resourtrs totalled [108.651 1£98.582
20241 from café 531es and donaiion> Resource5 expended in the period. whith is detsiled in the
ststernent of Financial ActivÈties totalled EIIyJ.866 IE105.377 - 20241. leavin8 4 deftit for the
year¢f El.215 Ideficit of £6.795- 20241.
Resen￿$ Poliry
The director5 rnaintain a policy of retaining a rnthimum ol £IO.CK)) in available unrestrieted
fvJnds at anyone point in time to cover short term wothng ca￿tal and other requirements. As at
31 December 2025 the unre5triaed fund balance was £15.550 and it 15 intended to reduce the
surplus reserves In the current year.
Governar**
A board of Dirertors who are also the trusiees of the Charity governs the COm￿ny.
Appoinirnent of new direaorsltr4Jgees 15 a matter for Ehe whole board. The board would give
due cons￿er¥t10n to the induction required for any new directors or trustees. The board meets
formally èt least twi￿ peryear.
Risk smeme
The Director5 have rev￿ed the ii5ks to which theLvmpary i5 exposed. Appropriate prO￿durES
are in plate to ￿entify. mnrtorand re￿￿wthQse risks on 3 re8LTrJar basis.
Page 2

CAFÉ ts21 UMITED
Report of the Dlrectors
For the year ended 31 December 2025
Related Partie5
There were no in5tsnces of transactions with related parties throughout the year.
Publ1¢ Benefit
The cafe aims to provide food and drink ai a ￿all$tIC pri￿. Alongside this we seek to
meet the social needs of those in our commijnity who do not have resources to pay for
food. We also offer friendshtp, advi￿ and prayer plus an easy threshold into the life of
the church. The directors therefore consider that they have comp14ed with their duty to
have due regard to the guidance on public benefit published by the Charity Commission
in exercising their power5 or dutie5.
Directors. Responsibilities
The Directors are responsible for preparing the Directorfs Report and the fjnancial
statements in accordance with applicable law and regulations.
Company law requires the Directors to prepa￿ finanaal statements for each f5#ancial
vear. Under that law the Direetors have elected to prepare the fLnancial statements in
accordance with Uni*d Kin£dom Generally Accepted Accounting Practice Iunited
Kingdom Accounting Standards and applicable lawl. Under company law the directors
must not approve the financial statement5 unle55 they are satisfied that they give a true
and fair view of the state of affair5 of the company and of the net incoming resource5 of
the tompany for that period. In preparing these financial rtaternents. the Directors art
required to..
select suitable accounting policies and apply them consistendv;
observe the methods and principles of the Charitie5 SORP=
make judgment5 afid accountbng estimates that are reasonable and prudent-
prepare the financial statements on the going concern basis unless it ss inappropriate
The Directors arè responsible for kÈèping ad￿uate attounting records that arè sufficient
to show and explain the comparf5 transactions and disclose with reasonable accuracy zt
any time the financial position of the company and enable them to ensure that the
rinancial statements compty wlth the Cornpanie5 Act 2￿)6. The Director5 are also
re5pon5ible for Safeguarding the a55ets of the company and hence for tsking reasonable
Steps for the prevention and dètection of fraud and other iriegularities.
This report has been prepaied in accordance with the Special provi5ion5 relating to small
companies within Part 15 of the Cornpanies Art 21x16.
Approval
This report was approved by the Directors on 2 June 2026 and signed on their behalf by=
S Barker
Director
PaEe 3

INDEPENDENT EXAMINERS. REPORTTO THETRUSTEES OF CAFÉ ￿21 LIMITEO
I report on the accounts of the charitable company for year ended 31 December 2025. which are set out
on pages 5 to 9.
Respectt¥e responslbllltles of trvstees and examlner
The charitie5 trustees Iwho are also the directors of the company for the purpose of cornpany lawl are
responsible for the preparation of the accounts. The charities irustees consider thai an audit is not required
for this year under section 144 of the (harr(ies Act 2011 (the Charities Attl and that an independent
exarnination is needed.
Having being satisfied that the tharity is not subject to audit urtdef company law and is eligible fo¢
Independent examination it is rny responsibilrtyto..
examine the accounts under settKJn 145 ofthe Charities Att-
to follow the procedure5 laid down in the GeTheral Direction5 gwen by the
lunder seCt￿n 14515llbl of the Charibes Artl, and
to state whether particular matters have come to my attentton.
Basis of independent examineT< report
My examination was carried out in accordance with the General DireetK)ns gNen by the Charity Commission.
An examination includes a review of the accounting record5 kept by the charity and a compari50n of the
accounts presented with those records. It also includes consideration of any unusual item5 or disclosures
the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be reQui￿d in an audlt and, consequently. no
opinion is given a5 to whether the accounts piesent a 'true and fair view. and the report És limited to those
matter5 Set out in the statement below.
Chartty Cornmission
Independent examinerf statement
In cornnettion with my examination. no matter has come to my attention=
whieh gives me reasonable cause to believe that. in any material respecL the requirernents=
to keep accounting records in accordan￿ with $386 of the Companies Att 2(￿6.. and
to prepare accounts whKh accord with the accountin8 records and to comptywith the
accounting requirements of the Companies Act 2CQ6 and with the rnethods and principles of the
Statement of Recommended P¥actice- Accountin8 and Reportin8 by Charities have not been met.. or
to which, in my opinion. attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
Oated= I b
OINer Grills FCA
J A Fell & Company Chartered Accountsnts
40 Hoghton Street
Southport
PR90PQ
RegiSte￿d with the Insthtute of Chartered Accountants in England and Wale>
Page 4

CAFÉ 1821 UMITED
Statement of Finandal ArtlvÈties
For the year ended 31 De￿mber 2025
31.12.2025
Total
31.12.2024
Total
Income from:
Donations
21al
872
1,773
Charitable Activities
21bl
106.029
95,059
Government Grants
2{cl
1.750
1,750
Total
108.651
98.582
Expenditure on:
Charitable A¢tivities
31al
109,866
105.377
Total
109.866
105.377
Net income / (expenditure)
11.2151
6.795
RÈconciliatlon of Funds:
Total Fund5 brought forward
16,765
23.560
Total Funds carried forward
15,550
16,765
The statement of financial actsvities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing artivities
The statement of financial activtties also complies with the requirements for an income
and expenditure actount under the Companies Act 2006.
The notes on pages 7-9 form part of these financial statements.
Page 5

CAFÉ ￿21 UMrrED
Balance Sheet
As at 31 December 2025
31.112025
Totsl
31.12.2024
Total
FIXED ASSETS
T3ngible assets
1.216
CURRENT A55m
Stock
Debtors and ptepayments
Cash ai bank and tn hand
654
874
21,021
22.549
896
21,460
23.356
LIABILMES: Amoumfs FALUNG
DUE WITHIN I YEAR
17.8061
17.C(lJl
NEf CURRENT A55EtS IUABILmE51
15.550
15.549
NET ASSETS
15,550
16.765
FUNDS
15,550
16.765
For the financial year ended 31 De￿rnber 2024 the company was entitled to exemption from audit
under settion 477 of the Companies Act 2(t6 relating to 5rnall ctsmpanies.
Directors. responsibtlities..
The members not required the company to obtain an audit of its financial statements for
the year in question in accordance with section 476-
The directors acknowledge their re5PDnsibilrties for complwng with the requirements of the
V4ith respect to accounting records and preparation of financial statements.
These financial st2tÈmÈnts have been prepared in accordan￿ with prwsions applicable to companies
subjÈtt to the small companies. regirne and FRS 102.
Approved by the boaiil for issue on 2June 2026.
S Barker, Dirertor
Company Reglstration 0409S364
The notes on pages 7-9 form part of these finawal statements.

L ACCoUNll￿ POLKIE5
1.1. 8asts of preparntwj
The finanual statemefflts have been we9ared attoidance with the Charita14e Compan￿& 1tovemif￿ dotumentl.
the c¢M￿nieS kl FRS 102 Tr hnaKial Repty71￿ s￿dar￿ ¥plKabk th th* UK RepublK of Ire&n
I"FPS iori and the Chart1￿ SORP .AttDunb￿ Re￿r￿￿ ￿ thatitse5.. SratemEnt ol Affommended PTrctice
applicab￿ to(harit￿$ prepaiW* th*r Xtouhts ￿ aL[￿dante wth the *#￿n[￿lI ReWrti￿ sr4Nd4rd applicab￿ in i
UKand ReoublKof tre4nd IFAS 1021" lef[eCtr￿ l Januèry 20191. The Chanu￿+ Ctsnpany is a Public Benefit Entstya5
defir*d by FRS 102.
thafity W￿1[ benefrtentrtY45defined tyFRSIO2.
rinarKial ststen*nts ¥e pityawÈd undÈr thE h1*arir￿ c05t (¢]N￿￿t￿l￿ ￿ 5tedir4 whKh 15 the f￿ctioN1
Currentyofthechbrity.
LZ. Fuhds
GefieFal funds rÈpresÈht funts fjft￿ d￿rIE¥that are not to any repTdbig their use and are
available for application ro the £eneral purrx73e5 of the thwty. Al fvnds a￿ unrestricted no restrNxed fund5
werErerew#durin8iheyEar or￿￿ al#*￿￿re￿I.
Ro5tricWfund5 repre5entfundsdonpied fora p3ffKuLirwrp05e(rfthethw.
vO￿n￿ry iDCOry* and dor￿tiOnS ate ocludeo in if￿0￿11￿8 res￿1¢¢5 are Eeceivab￿. Tal rectyeratde on
Venanty or aid donatons $ re¢o8ns&l at the same rA)￿t thÈ incrrfne to the tax f￿atts is retognised.
Grants IqaC￿￿tD the dwrityare accountedfi>ra5 S(x￿ a5 the thrny is notified af it5 ￿1 entidemenl and t
like￿lMOuntdue.
Resource5 eX￿ended ¥re SWe¥W of kts¥itf5 on an bas￿ of arry VAT
which berecLwered.
RenrO6aWKab￿loOPErots￿ ￿aSes￿re eypwditure aSin￿￿re&
Gr8nts4nddon4tyon5arearffjuntedfryTkn p*.
Equipment within ty*ch•rrty pren¥5e5l95r￿£1,r￿or1￿5 a*%¥JhaS ittsaL4u*td.
Tanwbk fixeda5setsare irsrtwty meoyyed *C05LJfyYsL*5ery• mea5urod ataI5tarval￿tI0￿ netof
depreoatK)n and any ynpaifTrwk￿es.
Depre¢iètion is rec¢yised soastowiteotsthec05rwvth4tiw ofa55ets ￿%￿res￿l￿￿￿k￿5overiheIrV5e1vI
INe5 Onthe fDu￿ngba5ts'.
PLint and e9￿￿￿￿nI
25%StA%ht Li
Thegajn or fvxsariywoAthedopMJlot¥nJ55et ￿&￿trMIn¢d￿tP￿d￿fertrttÉknÈI￿e￿rt prO￿ed53￿j the
rrwn8￿u*0ftheasl¢car￿I￿reC￿llse￿￿ thestaternen¥offin?nual￿e5.
Govemmefit yanis afe rewy#sed at the Iw a5s• recel¥ed or rffor4abl@ there is r*a50habLe
S9jran￿lhJI theyJnrcwdIts￿Syblll be rnetandthE yants¥riH bE rE(er￿.
A {rant thar Specffj￿ pErtormarKe condrtkNI5 15 r￿￿Tr￿ed ￿ inCDme the perfotrna￿t twdthons ale rnet.
Where a ¥rant doe5 not 5Petrfy performartè tofwjitions K L%recO8n￿d in incrfftwhej the pr(￿e¢53re recew or
re(eNab￿. AEtantrEt¢wed be1orett*retv4nrt>￿tt1leria aRsatsf*d o recogn￿da$ a Ivabll￿.
I.7Go&yCo￿eM
The accounts ha¥e)een rrfepJred w the gixr¢rwcem bAs￿asthe direLEor5 h*ta reas¢¥￿b￿¢X[*ctstion that the

CAFÉ ￿z1 UM
Ntstrs tothe Fin•*oal Slatemthts
Fortheyw ended 31 December2025
2025
Totsi
2024
Total
21al. Donations
Donations
872
L773
773
zlbl. CHARITABLEACnVITIES
Caféturnover
IC6,029
iObW
95.059
S5￿$9
21cl. Grants
Grant- Sefton
1.750
1,750
1.750
L750
TOTAL INCOMING RESOURCES
108.651
3. RESOURCES USED
3131. ACtIVlTIES DIRECTLY RELATEDTO
THE WORK OF THE CHARITY
F￿j and drifik purchases
Consumables
Wages
Inwrance
aeaninL reluseand hygiene
Equipment
Rent and lates
Sundr*s
Bank charges
Staff tra¥el exper
Accountancy
Repairs
Legal and prolessh?nal
Depreu3ti0n
24.540
24.171
677
61.fA)3
938
2.761
L063
10.781
198
L129
364
711
364
62.385
LC¥J3
L567
IL446
1,495
716
81
1216
1217
TOTAL RESOURCES LISED
105.377
P4e8

CAFÉ wrrED
Notesto the FinanciJlStstements
Forthe yearended 31 Detrmber2025
2025
Ttstsi
1024
Totsl
4 STAFFCOSts
S31arie5
59.629
2.755
716
59,9)1
1.102
PeftsK)n costs
Staff travel expense5
61.367
Av*agÈ number of employees in the year
No empbyee recewed annual remunerarion of over £6)A¥M).
S.FIXED ASSETS
Equipment
Totsl
At 1.1.25
Additions in year
At 31.12.25
4,867
4,867
4.867
4.867
At 1.1.25
Char8eforthe year
At 31.12.25
Net bookvaiue
At 31.12.25
At 31.12.24
3.651
1.216
4A67
3.651
1.216
4.867
1.216
Z024
Toi*l
6. DEBTOR5
Tot*1
Prepayrnents
896
874
874
7. iIABILmES AWUPll5 FAiUNG DUE wrrHIN I YEAR
Accruals
Tax and secu
2.350
5,556
2.186
1,646
2.186
.ANALYSISOF NET ASSETS BYFUNDS
Current assets
Cuffent liabilities
23,356
22,549
12.1861
50
9.ANALYSIS OF AcllvTllES BYFUNO
BJlarbc¢at Jnconmni Re5wrre5
Balance at
31.IL2015
UIIRESTRicfED FUND
General Fund
16,765
108.651
109.866
15,550
Pa8e9