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Registered number: 08391672
Adva Food Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—8
Page 1
Statement of Financial Position
Registered number: 08391672
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 461,009 320,523
Investment Properties 5 187,000 187,000
Investments 6 444,747 440,163
1,092,756 947,686
CURRENT ASSETS
Stocks 7 45,400 45,400
Debtors 8 1,400,633 940,366
Cash at bank and in hand 4,126,659 2,668,092
5,572,692 3,653,858
Creditors: Amounts Falling Due Within One Year 9 (2,316,656 ) (1,608,834 )
NET CURRENT ASSETS (LIABILITIES) 3,256,036 2,045,024
TOTAL ASSETS LESS CURRENT LIABILITIES 4,348,792 2,992,710
Creditors: Amounts Falling Due After More Than One Year 10 (72,500 ) (99,060 )
NET ASSETS 4,276,292 2,893,650
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 4,276,192 2,893,550
SHAREHOLDERS' FUNDS 4,276,292 2,893,650
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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.
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
07/11/2023
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Adva Food Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08391672 . The registered office is 71 Regent's Park Road, Primrose Hill, London, NW1 8UY.
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. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
Freehold 10% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. 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.
2.8. Pensions
The company contributes direct to employee personal pension schemes. These amounts are recognised in the income statement as and when they are paid into the employees’ pension scheme.
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2.9. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
Other Coronavirus Grant
The company accounts for grants using the accrual method. The company received a government grant during the year of £7,174 which was in the form of the Other Coronavirus Grant Scheme.
Government Assistance
The company received assistance in the form of a government backed loan (including Coronavirus Business Interruption Loan Scheme (CBILS), Coronavirus Large Business Interruption Loan Scheme (CLBILS), Bounce Back Loan Scheme (BBLS) and Future Fund Scheme) of £102,500 during the year ended 28 February 2023. This is reported the current and long term liabilities of the balance sheet based on the allocation of payments due within 12 months and greater than 12 months.
2.10. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.11. 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.
2.12. 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 122 49
122 49
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2022 91,608 51,135 54,758 591,476
Additions 19,430 - - 259,068
As at 28 February 2023 111,038 51,135 54,758 850,544
Depreciation
As at 1 March 2022 27,482 45,958 44,974 356,595
Provided during the period 11,104 1,294 2,446 123,487
As at 28 February 2023 38,586 47,252 47,420 480,082
Net Book Value
As at 28 February 2023 72,452 3,883 7,338 370,462
As at 1 March 2022 64,126 5,177 9,784 234,881
Computer Equipment Total
£ £
Cost
As at 1 March 2022 20,696 809,673
Additions 2,610 281,108
As at 28 February 2023 23,306 1,090,781
Depreciation
As at 1 March 2022 14,141 489,150
Provided during the period 2,291 140,622
As at 28 February 2023 16,432 629,772
Net Book Value
As at 28 February 2023 6,874 461,009
As at 1 March 2022 6,555 320,523
5. Investment Property
2023
£
Fair Value
As at 1 March 2022 and 28 February 2023 187,000
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6. Investments
Other
£
Cost
As at 1 March 2022 440,163
Additions 4,584
As at 28 February 2023 444,747
Provision
As at 1 March 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 444,747
As at 1 March 2022 440,163
7. Stocks
2023 2022
£ £
Finished goods 45,400 45,400
45,400 45,400
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 100,662 25,657
Prepayments and accrued income 41,637 28,029
Other debtors 40,875 40,875
Oka Restaurants Carnaby Limited 254,159 830,000
Oka Restaurants Limited 126,846 890
Staff loan 35,954 14,915
Adva Centre Cost Limited 16,428 -
Kastroproperties Limited 418,250 -
Kastro Properties Res Limited 206,015 -
Directors' loan accounts 159,807 -
1,400,633 940,366
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9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 832,430 688,208
Bank loans and overdrafts 30,000 33,440
Corporation tax 735,055 507,406
Other taxes and social security 43,374 40,745
VAT 190,724 124,537
Net wages - 6,195
Shareholders' loan account 62,000 -
Pension payable 1,278 791
Accruals and deferred income 421,795 192,000
Directors' loan accounts - 15,512
2,316,656 1,608,834
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
HMRC Loan 72,500 99,060
72,500 99,060
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and there are 48 Ordinary A Shares, 37 Ordinary B Shares, 10 Ordinary C Shares and 5 Ordinary D Shares in issue.
12. 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 setup 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 347,668 347,668
Later than one year and not later than five years 1,253,933 1,296,559
Later than five years 1,227,917 1,532,958
2,829,518 3,177,185
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13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Ohad Kastro (15,512 ) 601,436 (426,117 ) - 159,807
The above loan willl be repaid within 9 months of the year end.
14. Related Party Transactions
As at the year end, the Directors Loan Account balance of Mr Ohad Meir Kastro is £159,807, which is a current asset, interest is charged at 2.50% per annum and is repaid within 9 months of the year end.
As at the balance sheet date, the company was owed £126,846 (2022: £890) from Oka Restaurants Limited a company which is 100% owned and controlled by the director.
As at the balance sheet date, the company was owed £254,159 (2022: £830,000) from Oka Restaurants Carnaby Limited a company 100% owned and controlled by the director.
As at the balance sheet date, the company was owed £16,428 from Adva Centre Cost Limited a company 100% owned and controlled by the director.
As at the balance sheet date, the company was owed £418,250 from Kastroproperties Limited a company 100% owned and controlled by the director.
As at the balance sheet date, the company was owed £206,015 from Kastro Properties Res Limited a company 100% owned and controlled by the director.
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