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REGISTERED NUMBER: 06502413 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2022

for

Tablespoon Limited

Tablespoon Limited (Registered number: 06502413)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tablespoon Limited

Company Information
for the Year Ended 31 December 2022







DIRECTORS: P R Merrett
M J Patton
T D Woodcock





REGISTERED OFFICE: The Victoria
10 West Temple Sheen
London
SW14 7RT





REGISTERED NUMBER: 06502413 (England and Wales)





ACCOUNTANTS: Gilroy & Brookes Accountants Ltd
Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH

Tablespoon Limited (Registered number: 06502413)

Balance Sheet
31 December 2022

2022 2021
Notes £    £   
FIXED ASSETS
Intangible assets 3 1 1
Tangible assets 4 182,048 169,369
182,049 169,370

CURRENT ASSETS
Stocks 23,001 17,602
Debtors 5 21,405 3,263
Cash at bank and in hand 263,516 315,989
307,922 336,854
CREDITORS
Amounts falling due within one year 6 (463,906 ) (412,823 )
NET CURRENT LIABILITIES (155,984 ) (75,969 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,065

93,401

CREDITORS
Amounts falling due after more than one
year

7

(93,750

)

(128,751

)
NET LIABILITIES (67,685 ) (35,350 )

Tablespoon Limited (Registered number: 06502413)

Balance Sheet - continued
31 December 2022

2022 2021
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (67,785 ) (35,450 )
SHAREHOLDERS' FUNDS (67,685 ) (35,350 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2023 and were signed on its behalf by:





T D Woodcock - Director


Tablespoon Limited (Registered number: 06502413)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. Accounting policies

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

RELATED PARTY EXEMPTION
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 2008, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings - 25% reducing balance method
Computer & office equipment - 25% reducing balance method
Leasehold property & improvements - Over the life of the 25 year lease

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax asset is not recognised as it is not probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits

Tablespoon Limited (Registered number: 06502413)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

1. Accounting policies - continued

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. Employees and directors

The average number of employees during the year was 3 (2021 - 3 ) .

3. Intangible fixed assets
Goodwill
£   
COST
At 1 January 2022
and 31 December 2022 29,000
AMORTISATION
At 1 January 2022
and 31 December 2022 28,999
NET BOOK VALUE
At 31 December 2022 1
At 31 December 2021 1

4. Tangible fixed assets
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1 January 2022 244,722 255,169 499,891
Additions - 35,804 35,804
At 31 December 2022 244,722 290,973 535,695
DEPRECIATION
At 1 January 2022 121,195 209,327 330,522
Charge for year 8,314 14,811 23,125
At 31 December 2022 129,509 224,138 353,647
NET BOOK VALUE
At 31 December 2022 115,213 66,835 182,048
At 31 December 2021 123,527 45,842 169,369

Tablespoon Limited (Registered number: 06502413)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

5. Debtors: amounts falling due within one year
2022 2021
£    £   
Trade debtors 10,756 2,298
Prepayment 10,649 964
VAT - 1
21,405 3,263

6. Creditors: amounts falling due within one year
2022 2021
£    £   
Other loans 35,018 31,680
Trade creditors 34,279 47,700
Amounts owed to group undertakings 237,122 219,615
Other creditors (481 ) 7,619
GB and PM One card 4,291 5,962
Accrued expenses 153,677 100,247
463,906 412,823

7. Creditors: amounts falling due after more than one year
2022 2021
£    £   
Other loans - 1-2 years 35,000 35,000
Other loans - 2-5 years 58,750 93,751
93,750 128,751

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
100 Ordinary 1 100 100

9. Reserves
Retained
earnings
£   

At 1 January 2022 (35,450 )
Deficit for the year (32,335 )
At 31 December 2022 (67,785 )

Tablespoon Limited (Registered number: 06502413)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

10. Other financial commitments

The company has future operating lease commitments of £518,226 (2021- £ 662,248) in respect of rental obligations.

11. Guarantees

Tablespoon Limited acts as joint guarantor for a lease entered into by Jolly Fine Pubs Limited (a group entity) in the year.

12. Going concern

The directors have confirmed that they will continue to give financial support to the company whenever required. The directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if the financial support were withdrawn.

13. Ultimate controlling party

The ultimate controlling party is The Jolly Fine Pub Group Limited.
Registered office & principle place of business address:
The Victoria
10 West Temple Sheen
London
SW 14 7 RT