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2022-08-31 11063763 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 11063763 1 2021-09-01 2022-08-31 11063763 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 11063763
Weggley Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11063763
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,138 13,339
14,138 13,339
CURRENT ASSETS
Stocks 5 14,385 19,438
Debtors 6 45,973 -
Cash at bank and in hand 8,894 10,927
69,252 30,365
Creditors: Amounts Falling Due Within One Year 7 (141,679 ) (94,997 )
NET CURRENT ASSETS (LIABILITIES) (72,427 ) (64,632 )
TOTAL ASSETS LESS CURRENT LIABILITIES (58,289 ) (51,293 )
Creditors: Amounts Falling Due After More Than One Year 8 (16,514 ) (26,045 )
NET LIABILITIES (74,803 ) (77,338 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (74,804 ) (77,339 )
SHAREHOLDERS' FUNDS (74,803) (77,338)
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Page 2
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board
Mr Adam Turley
Director
27/11/2023
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
Weggley Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11063763 . The registered office is 134 London Road, Sevenoaks, TN13 1BA.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and the Republic of Ireland - and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have 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 from the operation of a restaurant business is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks of food and consumables for resale are valued at the lower of cost and net realisable value after making due allowance for deterioration or other impairment.
2.7. Taxation
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 liabilities are generally recognised for all taxable timing differences. 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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: 8 (2022: 5)
8 5
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 16,355 26,609 1,187 44,151
Additions 1,723 2,873 916 5,512
As at 31 August 2023 18,078 29,482 2,103 49,663
Depreciation
As at 1 September 2022 11,859 18,527 426 30,812
Provided during the period 1,555 2,739 419 4,713
As at 31 August 2023 13,414 21,266 845 35,525
Net Book Value
As at 31 August 2023 4,664 8,216 1,258 14,138
As at 1 September 2022 4,496 8,082 761 13,339
5. Stocks
2023 2022
£ £
Food and other consumables 14,385 19,438
14,385 19,438
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 45,973 -
45,973 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,678 19,027
Other loans 62,700 30,421
Other taxes and social security 6,408 9,139
Other creditors 40,626 24,301
Bank loans due within one year 10,917 11,759
Accrued expenses 350 350
141,679 94,997
Other loans comprise a working capital facility repayable by instalments.  
The bank loan comprises a 6 year loan at an interest rate of 2.5% per annum payable in monthly instalments.
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans due after one year 16,514 26,045
16,514 26,045
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
At 31 August 2023, the company owed Adam Turley, a director of the company, £8,896 (31 August 2022: Nil).
At 31 August 2023, amounts due from Turley Holdings Limited totalled £40,333 (31 August 2022: £Nil).
The balances with Adam Turley and Turley Holdings Limited were unsecured, interest-free and had no fixed term of repayment.
Rents totalling £105,333 were paid to Turley Holdings Limited during the year (31 August 2022: £105,833).
Turley Holdings Limited is a company controlled jointly by Adam Turley and Emma Turley.
11. Controlling Party
The company's controlling parties are Adam Turley and Emma Turley by virtue of their ownership of the issued share capital in the company.
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