Company Registration No. 11764325 (England and Wales)
Cena Bistro (Leeds) Ltd
Unaudited accounts
for the year ended 31 January 2023
Cena Bistro (Leeds) Ltd
Unaudited accounts
Contents
Cena Bistro (Leeds) Ltd
Company Information
for the year ended 31 January 2023
Company Number
11764325 (England and Wales)
Registered Office
21 HYDE PARK ROAD
LEEDS
LS6 1PY
ENGLAND
Accountants
HLA Accountants
21 Hyde Park Road
Leeds
West Yorkshire
LS6 1PY
Cena Bistro (Leeds) Ltd
Statement of financial position
as at 31 January 2023
Tangible assets
35,052
37,903
Cash at bank and in hand
5,080
8,931
Creditors: amounts falling due within one year
(21,006)
(21,053)
Net current liabilities
(11,399)
(5,655)
Total assets less current liabilities
23,653
32,248
Creditors: amounts falling due after more than one year
(20,508)
(26,241)
Called up share capital
100
100
Profit and loss account
3,045
5,907
Shareholders' funds
3,145
6,007
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2023 and were signed on its behalf by
Elaine Graves
Director
Company Registration No. 11764325
Cena Bistro (Leeds) Ltd
Notes to the Accounts
for the year ended 31 January 2023
Cena Bistro (Leeds) Ltd is a private company, limited by shares, registered in England and Wales, registration number 11764325. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
10% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants Covid -19
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss.
Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
Cena Bistro (Leeds) Ltd
Notes to the Accounts
for the year ended 31 January 2023
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2022
5,000
43,303
48,303
At 31 January 2023
6,673
43,303
49,976
At 1 February 2022
1,000
9,400
10,400
Charge for the year
1,134
3,390
4,524
At 31 January 2023
2,134
12,790
14,924
At 31 January 2023
4,539
30,513
35,052
At 31 January 2022
4,000
33,903
37,903
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
2,246
3,283
Other creditors
13,461
14,182
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 7 (2022: 7).