Acorah Software Products - Accounts Production 13.8.831 false true true false 1 July 2022 31 May 2023 31 May 2023 14115412 Mr Julian Moore Julian Moore true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14115412 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 14115412 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 14115412 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 14115412 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-05-31 14115412 frs-bus:Original frs-core:AllSubsidiaries 2022-07-01 2023-05-31 14115412 frs-bus:Original frs-core:KeyManagementPersonnel 2022-07-01 2023-05-31 14115412 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-05-31 14115412 frs-bus:Original frs-core:OtherRelatedParties 2022-07-01 2023-05-31 14115412 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Registered number: 14115412
MIA PAPAS KITCHEN LTD
Unaudited Financial Statements
For the Period 1 July 2022 to 31 May 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14115412
31 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 25,777
25,777
CURRENT ASSETS
Debtors 5 3,354
Cash at bank and in hand 10,087
13,441
Creditors: Amounts Falling Due Within One Year 6 (26,185 )
NET CURRENT ASSETS (LIABILITIES) (12,744 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,033
NET ASSETS 13,033
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 12,933
SHAREHOLDERS' FUNDS 13,033
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Page 2
For the period ending 31 May 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 Profit and Loss Account.
On behalf of the board
Mr Julian Moore
Director
16th November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
MIA PAPAS KITCHEN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14115412 . The registered office is 3 Cliff Terrace , Margate, Kent, CT9 1RU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the recognised value of restaurant sales exclusive of value added tax at the prevailing rate.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 years, straightline
Plant & Machinery 5 years, straight line
Computer Equipment 25%, reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 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 amount 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4
4
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 - - - -
Additions 22,300 6,063 1,962 30,325
As at 31 May 2023 22,300 6,063 1,962 30,325
Depreciation
As at 1 July 2022 - - - -
Provided during the period 3,498 757 293 4,548
As at 31 May 2023 3,498 757 293 4,548
Net Book Value
As at 31 May 2023 18,802 5,306 1,669 25,777
As at 1 July 2022 - - - -
5. Debtors
31 May 2023
£
Due within one year
Prepayments and accrued income 660
Other debtors 2,694
3,354
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Trade creditors 150
Other taxes and social security 401
VAT 7,153
Other creditors 17,489
Accruals and deferred income 90
Director's loan account 902
26,185
7. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 100
8. Pension Commitments
The company operates a defined contribution pension scheme for .... The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £318 were due to the fund. They are included in Other Creditors.
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9. Ultimate Controlling Party
The company's ultimate controlling party is Julian Moore by virtue of his ownership of 100% of the issued share capital in the company.
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