2022-04-012023-03-312023-03-31false08901266LOCATION CUISINE LONDON 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LOCATION CUISINE LONDON LIMITED

Registered Number
08901266
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

LOCATION CUISINE LONDON LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

DIXON, Adrian Philip

Registered Address

22 22 Vernon Avenue Brighton
Brighton
BN2 6BF

Registered Number

08901266 (England and Wales)
LOCATION CUISINE LONDON LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets674,028110,899
74,028110,899
Current assets
Debtors736,37155,987
Cash at bank and on hand77,31135,198
113,68291,185
Creditors amounts falling due within one year8(154,578)(157,147)
Net current assets (liabilities)(40,896)(65,962)
Total assets less current liabilities33,13244,937
Provisions for liabilities9(8,730)(19,849)
Net assets24,40225,088
Capital and reserves
Called up share capital100100
Profit and loss account24,30224,988
Shareholders' funds24,40225,088
The financial statements were approved and authorised for issue by the Director on 19 October 2023, and are signed on its behalf by:
DIXON, Adrian Philip
Director
Registered Company No. 08901266
LOCATION CUISINE LONDON LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
3.Principal activities
The principle activity of the business continues to be of commercial catering.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Motor Vehicles 25% reducing balance Plant and Machinery 25% straight line Computer Equipment 33% straight line
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred Tax Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying mount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end if the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow form the manner in which the company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets obtained under the hire purchase contracts and finance leases are capitalised as tangible fixed assets. Asset acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of change o the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 22292,304
Additions28,990
Disposals(95,936)
At 31 March 23225,358
Depreciation and impairment
At 01 April 22181,405
Charge for year16,609
On disposals(46,684)
At 31 March 23151,330
Net book value
At 31 March 2374,028
At 31 March 22110,899
7.Debtors

2023

2022

££
Trade debtors / trade receivables31,03555,617
Other debtors5,336370
Total36,37155,987
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,21513,749
Taxation and social security26,15439,631
Finance lease and HP contracts16,67440,800
Other creditors109,53562,022
Accrued liabilities and deferred income-945
Total154,578157,147
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Other creditors is in respect of amounts owed to the Director.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8,73019,849
Total8,73019,849