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09239920 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 09239920
Oka Restaurants Carnaby Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 09239920
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 254,159 830,000
254,159 830,000
Creditors: Amounts Falling Due Within One Year 4 (266,055 ) (841,896 )
NET CURRENT ASSETS (LIABILITIES) (11,896 ) (11,896 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,896 ) (11,896 )
NET LIABILITIES (11,896 ) (11,896 )
CAPITAL AND RESERVES
Called up share capital 5 10 10
Income Statement (11,906 ) (11,906 )
SHAREHOLDERS' FUNDS (11,896) (11,896)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr O M Kastro
Director
27/09/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Oka Restaurants Carnaby Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09239920 . The registered office is C/O LAS Accountants LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting polices adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The Director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. 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 statement of financial position date.
2.5. Financial Instruments
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions
about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are
described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
Page 2
Page 3
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Rent deposit 11,666 11,666
Adva Food Services Limited 254,159 830,000
Director's loan account 230 230
266,055 841,896
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
The nominal value per share is £1 and there are 10 Ordinary Shares in issue.
6. Other Commitments
Adva Food Services Limited, Oka Restaurants Carnaby Limited and Oka Restaurants Limited are all 100% owned and controlled by the same director. Adva Food Services Limited is the trading division (restaurants) of the related companies and receives all the income and expenditure of the related companies. Oka Restaurants Carnaby Limited and Oka Restaurants Limited have been set up to hold the leases of each of the commercial premises and the costs of the leases are recharged to these two entities. As such whilst all the leases sit within Oka Restaurants Carnaby Limited and Oka Restaurants Limited, Adva Food Services Limited is liable and pays for all the costs associated with these leases.
2023 2022
£ £
Not later than one year 35,000 35,000
Later than one year and not later than five years 17,500 52,500
52,500 87,500
7. Related Party Transactions
As at the balance sheet date, the company owed £254,159 (2022: £830,000) to Adva Food Services Limited a company which is 100% owned and controlled by the director.
As at the year end, the Directors Loan Account balance of Mr O M Kastor is £230, which is a current liability, is interest free and repayable on demand.
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