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Company Registration No. 13184373 (England and Wales)
LAMAYA RESTAURANT BRISTOL LTD Unaudited accounts for the year ended 28 February 2023
LAMAYA RESTAURANT BRISTOL LTD Unaudited accounts Contents
Page
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LAMAYA RESTAURANT BRISTOL LTD Company Information for the year ended 28 February 2023
Director
M Mahdi
Company Number
13184373 (England and Wales)
Registered Office
C/O STEELE FINANCIAL LTD ORION HOUSE, AX WOODLANDS, BRADLEY STOKE BRISTOL GLOUCESTERSHIRE BS32 4JT ENGLAND
Accountants
Streets Steele Limited Orion House, Axis 4/5 Woodlands, Bradley Stoke Bristol BS32 4JT
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LAMAYA RESTAURANT BRISTOL LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,909 
- 
Current assets
Debtors
1,338 
- 
Cash at bank and in hand
27 
- 
1,365 
- 
Creditors: amounts falling due within one year
(82,842)
(10,583)
Net current liabilities
(81,477)
(10,583)
Total assets less current liabilities
(43,568)
(10,583)
Creditors: amounts falling due after more than one year
(70,000)
- 
Net liabilities
(113,568)
(10,583)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(113,569)
(10,584)
Shareholders' funds
(113,568)
(10,583)
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 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 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 22 February 2024 and were signed on its behalf by
M Mahdi Director Company Registration No. 13184373
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LAMAYA RESTAURANT BRISTOL LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
LAMAYA RESTAURANT BRISTOL LTD is a private company, limited by shares, registered in England and Wales, registration number 13184373. The registered office is C/O STEELE FINANCIAL LTD ORION HOUSE, AX, WOODLANDS, BRADLEY STOKE, BRISTOL, GLOUCESTERSHIRE, BS32 4JT, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
Land & buildings
10% straight line
Fixtures & fittings
25% straight line
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LAMAYA RESTAURANT BRISTOL LTD Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
- 
- 
- 
Additions
33,333 
7,878 
41,211 
At 28 February 2023
33,333 
7,878 
41,211 
Depreciation
Charge for the year
2,500 
802 
3,302 
At 28 February 2023
2,500 
802 
3,302 
Net book value
At 28 February 2023
30,833 
7,076 
37,909 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
78 
- 
Other debtors
1,260 
- 
1,338 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
(1,176)
Trade creditors
8,435 
3,689 
Amounts owed to group undertakings and other participating interests
- 
4,367 
Taxes and social security
8,537 
- 
Other creditors
22,783 
- 
Loans from directors
15,652 
3,703 
Accruals
27,435 
- 
82,842 
10,583 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
70,000 
- 
8
Transactions with related parties
As at the balance sheet date, the company owed its director £15,652. The loan is interest free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 2 (2022: 0).
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