Caseware UK (AP4) 2022.0.179 2022.0.179 2022-11-302022-11-302021-12-01No description of principal activityfalse813truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12337657 2021-12-01 2022-11-30 12337657 2020-12-01 2021-11-30 12337657 2022-11-30 12337657 2021-11-30 12337657 c:Director1 2021-12-01 2022-11-30 12337657 d:PlantMachinery 2021-12-01 2022-11-30 12337657 d:PlantMachinery 2022-11-30 12337657 d:PlantMachinery 2021-11-30 12337657 d:PlantMachinery d:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 12337657 d:FurnitureFittings 2021-12-01 2022-11-30 12337657 d:FurnitureFittings 2022-11-30 12337657 d:FurnitureFittings 2021-11-30 12337657 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 12337657 d:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 12337657 d:Goodwill 2021-12-01 2022-11-30 12337657 d:Goodwill 2022-11-30 12337657 d:Goodwill 2021-11-30 12337657 d:CurrentFinancialInstruments 2022-11-30 12337657 d:CurrentFinancialInstruments 2021-11-30 12337657 d:Non-currentFinancialInstruments 2022-11-30 12337657 d:Non-currentFinancialInstruments 2021-11-30 12337657 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 12337657 d:CurrentFinancialInstruments d:WithinOneYear 2021-11-30 12337657 d:ShareCapital 2022-11-30 12337657 d:ShareCapital 2021-11-30 12337657 d:RetainedEarningsAccumulatedLosses 2022-11-30 12337657 d:RetainedEarningsAccumulatedLosses 2021-11-30 12337657 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-11-30 12337657 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2021-11-30 12337657 d:AcceleratedTaxDepreciationDeferredTax 2022-11-30 12337657 d:AcceleratedTaxDepreciationDeferredTax 2021-11-30 12337657 c:FRS102 2021-12-01 2022-11-30 12337657 c:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 12337657 c:FullAccounts 2021-12-01 2022-11-30 12337657 c:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 12337657 d:Goodwill d:OwnedIntangibleAssets 2021-12-01 2022-11-30 12337657 e:PoundSterling 2021-12-01 2022-11-30 iso4217:GBP xbrli:pure

Registered number: 12337657









WESTBOURNE TANDOORI DORSET LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2022

 
WESTBOURNE TANDOORI DORSET LTD
REGISTERED NUMBER: 12337657

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Intangible assets
 4 
17,000
18,000

Tangible assets
 5 
41,253
43,851

  
58,253
61,851

Current assets
  

Stocks
  
6,600
6,000

Debtors: amounts falling due after more than one year
 6 
6,501
6,501

Debtors: amounts falling due within one year
 6 
1,850
11,149

Cash at bank and in hand
 7 
4,561
7,421

  
19,512
31,071

Creditors: amounts falling due within one year
 8 
(111,174)
(83,319)

Net current liabilities
  
 
 
(91,662)
 
 
(52,248)

Total assets less current liabilities
  
(33,409)
9,603

Provisions for liabilities
  

Deferred tax
 10 
(5,308)
(3,693)

  
 
 
(5,308)
 
 
(3,693)

Net (liabilities)/assets
  
(38,717)
5,910


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(38,817)
5,810

  
(38,717)
5,910


Page 1

 
WESTBOURNE TANDOORI DORSET LTD
REGISTERED NUMBER: 12337657
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 November 2023.




................................................
S Hussain
Director

The notes on pages 3 to 12 form part of these financial statements.

Page 2

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

1.


General information

The entity is a private company limited by share capital, registered in England and Wales and the principal place of business is situated at 42 Seamoor Road, Westbourne , Dorset, BH4 9AS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the Year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the Year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.9

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)


2.10
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.16

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The
Page 7

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)


2.16
Financial instruments (continued)

impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Page 8

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)


2.16
Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.17

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the Year was 8 (2021 - 13).


4.


Intangible assets




Goodwill

£



Cost


At 1 December 2021
20,000



At 30 November 2022

20,000



Amortisation


At 1 December 2021
2,000


Charge for the Year on owned assets
1,000



At 30 November 2022

3,000



Net book value



At 30 November 2022
17,000



At 30 November 2021
18,000



Page 9

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2021
16,504
44,272
60,776


Additions
-
11,775
11,775



At 30 November 2022

16,504
56,047
72,551



Depreciation


At 1 December 2021
6,330
10,594
16,924


Charge for the Year on owned assets
3,301
11,073
14,374



At 30 November 2022

9,631
21,667
31,298



Net book value



At 30 November 2022
6,873
34,380
41,253



At 30 November 2021
10,174
33,677
43,851


6.


Debtors

2022
2021
£
£

Due after more than one year

Other debtors
6,501
6,501

6,501
6,501


2022
2021
£
£

Due within one year

Trade debtors
733
-

Other debtors
1,117
11,149

1,850
11,149


Page 10

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

7.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
4,561
7,421

Less: bank overdrafts
(20,729)
(418)

(16,168)
7,003



8.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank overdrafts
20,729
418

Other loans
14,917
-

Trade creditors
8,359
2,347

Corporation tax
167
2,763

Other taxation and social security
36,277
27,062

Other creditors
24,328
40,067

Accruals and deferred income
6,397
10,662

111,174
83,319



9.


Financial instruments

2022
2021
£
£

Financial assets


Financial assets measured at fair value through profit or loss
4,561
7,421




10.


Deferred taxation

Page 11

 
WESTBOURNE TANDOORI DORSET LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022
 
10.Deferred taxation (continued)




2022


£






At beginning of year
(3,693)


Charged to profit or loss
(1,615)



At end of year
(5,308)

The provision for deferred taxation is made up as follows:

2020
£
£


Accelerated capital allowances
(5,308)
(3,693)


11.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £1,301 (2021 - £2,403).  Contributions totalling £168 (2021 - £349) were payable to the fund at the reporting date and are included in creditors.

 
Page 12