1 February 2022 false No description of principal activity Taxfiler 2023.10.1 true 10559942business:PrivateLimitedCompanyLtd2022-02-012023-06-30 105599422022-01-31 105599422022-02-012023-06-30 10559942business:AuditExemptWithAccountantsReport2022-02-012023-06-30 10559942business:FilletedAccounts2022-02-012023-06-30 105599422023-06-30 10559942business:Director12022-02-012023-06-30 10559942business:RegisteredOffice2022-02-012023-06-30 105599422022-01-31 10559942core:WithinOneYear2023-06-30 10559942core:WithinOneYear2022-01-31 10559942core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 10559942core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 10559942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 10559942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 10559942core:PreviouslyStatedAmount2023-06-30 10559942core:PreviouslyStatedAmount2022-01-31 10559942business:SmallEntities2022-02-012023-06-30 10559942countries:EnglandWales2022-02-012023-06-30 10559942core:PlantMachinery2022-02-012023-06-30 10559942core:FurnitureFittings2022-02-012023-06-30 10559942core:ComputerEquipment2022-02-012023-06-30 10559942core:Goodwill2022-01-31 10559942core:Goodwill2023-06-30 10559942core:FurnitureFittings2022-01-31 10559942core:ComputerEquipment2022-01-31 10559942core:FurnitureFittings2023-06-30 10559942core:ComputerEquipment2023-06-30 105599422021-02-012022-01-31 iso4217:GBP xbrli:pure
Company Registration No. 10559942 (England and Wales)
Buckingham Tea Room Ltd Unaudited accounts for the period from 1 February 2022 to 30 June 2023
Buckingham Tea Room Ltd Unaudited accounts Contents
Page
- 2 -
Buckingham Tea Room Ltd Company Information for the period from 1 February 2022 to 30 June 2023
Director
Jara Campana Escudero
Company Number
10559942 (England and Wales)
Registered Office
1 Victor House Barnet Road London Colney Hertfordshire AL2 1BJ United Kingdom
Accountants
Trimantic Accountants 1 Victor House Barnet Road London Colney AL2 1BJ
- 3 -
Buckingham Tea Room Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
3,099 
3,174 
Cash at bank and in hand
2,543 
4,421 
5,642 
7,595 
Creditors: amounts falling due within one year
(17,226)
(26,404)
Net current liabilities
(11,584)
(18,809)
Net liabilities
(11,584)
(18,809)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(11,585)
(18,810)
Shareholders' funds
(11,584)
(18,809)
For the period ending 30 June 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 director acknowledges her 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 and authorised for issue on 25 November 2023 and were signed on its behalf by
Jara Campana Escudero Director Company Registration No. 10559942
- 4 -
Buckingham Tea Room Ltd Notes to the Accounts for the period from 1 February 2022 to 30 June 2023
1
Statutory information
Buckingham Tea Room Ltd is a private company, limited by shares, registered in England and Wales, registration number 10559942. The registered office is 1 Victor House, Barnet Road, London Colney, Hertfordshire, AL2 1BJ, United Kingdom. The company is in the process of being wound up.
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
These financial statements for the period from 1 February 2022 to 30 June 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
3 years - straight line
Fixtures & fittings
3 years - straight line
Computer equipment
3 years - straight line
Going concern
The company ceased trading on 30 June 2023.
- 5 -
Buckingham Tea Room Ltd Notes to the Accounts for the period from 1 February 2022 to 30 June 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
30,753 
At 30 June 2023
30,753 
Amortisation
At 1 February 2022
30,753 
At 30 June 2023
30,753 
Net book value
At 30 June 2023
- 
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is provided over a 5 year period. An annual impairment review of purchased goodwill is carried out and additional provision made as necessary.
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2022
30,812 
167 
30,979 
At 30 June 2023
30,812 
167 
30,979 
Depreciation
At 1 February 2022
30,812 
167 
30,979 
At 30 June 2023
30,812 
167 
30,979 
Net book value
At 30 June 2023
- 
- 
- 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
474 
549 
Other debtors
2,625 
2,625 
3,099 
3,174 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
2,418 
Taxes and social security
2,864 
4,721 
Other creditors
797 
2,032 
Loans from directors
13,565 
17,233 
17,226 
26,404 
- 6 -
Buckingham Tea Room Ltd Notes to the Accounts for the period from 1 February 2022 to 30 June 2023
8
Average number of employees
During the period the average number of employees was 3 (2022: 3).
- 7 -