1 March 2022 false No description of principal activity Taxfiler 2023.10 07853920business:PrivateLimitedCompanyLtd2022-03-012023-02-28 078539202022-02-28 078539202022-03-012023-02-28 07853920business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 07853920business:FilletedAccounts2022-03-012023-02-28 078539202023-02-28 07853920business:Director12022-03-012023-02-28 07853920business:Director22022-03-012023-02-28 07853920business:RegisteredOffice2022-03-012023-02-28 078539202022-02-28 07853920core:WithinOneYear2023-02-28 07853920core:WithinOneYear2022-02-28 07853920core:AfterOneYear2023-02-28 07853920core:AfterOneYear2022-02-28 07853920core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 07853920core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 07853920core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 07853920core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 07853920core:PreviouslyStatedAmount2023-02-28 07853920core:PreviouslyStatedAmount2022-02-28 07853920business:SmallEntities2022-03-012023-02-28 07853920countries:EnglandWales2022-03-012023-02-28 07853920core:PlantMachinery2022-03-012023-02-28 07853920core:FurnitureFittings2022-03-012023-02-28 07853920core:Goodwill2022-02-28 07853920core:Goodwill2023-02-28 07853920core:Goodwill2022-03-012023-02-28 07853920core:PlantMachinery2022-02-28 07853920core:FurnitureFittings2022-02-28 07853920core:PlantMachinery2023-02-28 07853920core:FurnitureFittings2023-02-28 078539202021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 07853920 (England and Wales)
Le Brunch Limited Unaudited accounts for the year ended 28 February 2023
Le Brunch Limited Unaudited accounts Contents
Page
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Le Brunch Limited Company Information for the year ended 28 February 2023
Directors
Mr Ian Barker Mr Jonathan Wilkin
Company Number
07853920 (England and Wales)
Registered Office
439 WARRINGTON ROAD CULCHETH WARRINGTON CHESHIRE WA3 5SJ
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Le Brunch Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
24,000 
Tangible assets
27,228 
32,034 
27,228 
56,034 
Current assets
Inventories
2,634 
2,500 
Debtors
10,807 
6,062 
Cash at bank and in hand
4,200 
7,241 
17,641 
15,803 
Creditors: amounts falling due within one year
(23,280)
(30,455)
Net current liabilities
(5,639)
(14,652)
Total assets less current liabilities
21,589 
41,382 
Creditors: amounts falling due after more than one year
(44,862)
(48,345)
Net liabilities
(23,273)
(6,963)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(23,283)
(6,973)
Shareholders' funds
(23,273)
(6,963)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by
Mr Ian Barker Director Company Registration No. 07853920
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Le Brunch Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Le Brunch Limited is a private company, limited by shares, registered in England and Wales, registration number 07853920. The registered office is 439 WARRINGTON ROAD, CULCHETH, WARRINGTON, CHESHIRE, WA3 5SJ.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2022
40,000 
At 28 February 2023
40,000 
Amortisation
At 1 March 2022
16,000 
Charge for the year
1,600 
Other increase/(decrease)
22,400 
At 28 February 2023
40,000 
Net book value
At 28 February 2023
- 
At 28 February 2022
24,000 
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Le Brunch Limited Notes to the Accounts for the year ended 28 February 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
35,007 
16,554 
51,561 
At 28 February 2023
35,007 
16,554 
51,561 
Depreciation
At 1 March 2022
14,082 
5,445 
19,527 
Charge for the year
3,139 
1,667 
4,806 
At 28 February 2023
17,221 
7,112 
24,333 
Net book value
At 28 February 2023
17,786 
9,442 
27,228 
At 28 February 2022
20,925 
11,109 
32,034 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,807 
1,062 
Other debtors
5,000 
5,000 
10,807 
6,062 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
252 
5,430 
Amounts owed to group undertakings and other participating interests
18,654 
21,954 
Taxes and social security
18,259 
17,048 
Other creditors
1,705 
1,616 
Loans from directors
(15,590)
(15,593)
23,280 
30,455 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
44,862 
48,345 
9
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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