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REGISTERED NUMBER: 05969920 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Alida Group Limited

Alida Group Limited (Registered number: 05969920)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Alida Group Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: A Hayes
C Hayes





REGISTERED OFFICE: Second Floor
Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ





REGISTERED NUMBER: 05969920 (England and Wales)





ACCOUNTANTS: Ascendant Partners Limited
Second Floor
Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Alida Group Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alida Group Limited for the year ended 30 June 2023 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Alida Group Limited, as a body, in accordance with the terms of our engagement letter dated 18 October 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Alida Group Limited and state those matters that we have agreed to state to the Board of Directors of Alida Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alida Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Alida Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Alida Group Limited. You consider that Alida Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Alida Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ascendant Partners Limited
Second Floor
Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ


28 March 2024

Alida Group Limited (Registered number: 05969920)

Statement of Financial Position
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 112,328 51,570
Investments 5 48,000 38,800
160,328 90,370

CURRENT ASSETS
Inventories 23,500 14,000
Debtors 6 97,837 142,847
Cash at bank 600,763 2,801
722,100 159,648
CREDITORS
Amounts falling due within one year 7 1,205,656 581,283
NET CURRENT LIABILITIES (483,556 ) (421,635 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(323,228

)

(331,265

)

CREDITORS
Amounts falling due after more than one year 8 121,181 72,023
NET LIABILITIES (444,409 ) (403,288 )

CAPITAL AND RESERVES
Called up share capital 1,250 1,250
Share premium 29,750 29,750
Retained earnings (475,409 ) (434,288 )
SHAREHOLDERS' FUNDS (444,409 ) (403,288 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Alida Group Limited (Registered number: 05969920)

Statement of Financial Position - continued
30 June 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2024 and were signed on its behalf by:





C Hayes - Director


Alida Group Limited (Registered number: 05969920)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Alida Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The preparation of the financial statements requires the directors to make an assessment of the entity's ability to continue as a going concern. The directors have reviewed this and consider it appropriate to prepare the financial statements on a going concern basis.

Preparation of consolidated financial statements
The financial statements contain information about Alida Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% per annum on cost
Motor vehicles - 25% per annum on reducing balance
Computer equipment - 25% per annum on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Alida Group Limited (Registered number: 05969920)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 9 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 5,726 71,117 3,479 80,322
Additions 75,370 - 1,190 76,560
At 30 June 2023 81,096 71,117 4,669 156,882
DEPRECIATION
At 1 July 2022 2,610 25,289 853 28,752
Charge for year 3,450 11,457 895 15,802
At 30 June 2023 6,060 36,746 1,748 44,554
NET BOOK VALUE
At 30 June 2023 75,036 34,371 2,921 112,328
At 30 June 2022 3,116 45,828 2,626 51,570

Alida Group Limited (Registered number: 05969920)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2022
and 30 June 2023 71,117
DEPRECIATION
At 1 July 2022 25,289
Charge for year 11,457
At 30 June 2023 36,746
NET BOOK VALUE
At 30 June 2023 34,371
At 30 June 2022 45,828

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2022 38,800
Additions 9,200
At 30 June 2023 48,000
NET BOOK VALUE
At 30 June 2023 48,000
At 30 June 2022 38,800

The fixed asset investment comprises the ownership of 100% of the issued share capital of Hansons the Caterers Limited.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,502 63,098
Amounts owed by related companies 1,227 728
Other debtors 2,750 2,650
Deferred tax asset 81,358 76,347
Prepayments and accrued income - 24
97,837 142,847

Alida Group Limited (Registered number: 05969920)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,305 6,951
Other loans 22,508 -
Hire purchase contracts (see note 9) 14,473 12,414
Trade creditors 589,570 99,559
Amounts owed to related companies 110,801 30,410
Social security and other taxes 59,685 30,093
Other creditors 27,045 49,739
Directors' current accounts 374,669 350,517
Accruals and deferred income 1,600 1,600
1,205,656 581,283

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 5,434 5,295
Bank loans repayable in 2-5 years 17,110 16,671
Bank loans repayable after 5 years 11,107 16,762
Other loans - 1-2 years 24,678 -
Other loans - 2-5 years 44,031 -
Hire purchase contracts (see note 9) 18,821 33,295
121,181 72,023

Amounts falling due in more than five years:

Repayable by instalments
Bank loans repayable after 5 years 11,107 16,762

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 14,473 12,414
Between one and five years 18,821 33,295
33,294 45,709

Alida Group Limited (Registered number: 05969920)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2023 2022
£    £   
Within one year 91,167 52,047
Between one and five years 40,081 60,236
131,248 112,283

10. RELATED PARTY DISCLOSURES

C Hayes, a director of the company, is also a director and shareholder of Chard Golden Limited, Alida Production Services Limited (formerly Home Counties Catering Hire Limited), Hansons the Caterers Limited and Dulwich Pantry Ltd (during the year but resigned after the year end).

During the year the company recharged vehicle lease costs to Chard Golden Limited of £468 (2022: £1,413) and other costs of £3,825 (2022: £12,536).

The company also recharged items totalling £1,953 (2022: £10,313) to Dulwich Pantry Ltd.

Alida Group Limited made purchases of £114,662 (2022: £83,078) from Chard Golden Limited, £241 (2022: £1,650) from Alida Production Services Limited, £6,814 (2022: £43,683) from Dulwich Pantry Ltd.

The company also paid management charges totalling £41,200.00 (2022: £Nil) to Hansons the Caterers Limited.

At the balance sheet date, the amounts outstanding were as follows:

2023 2022
Due from Due to Due from Due to
£ £ £ £
Chard Golden Limited - 37,499 - 21,166
Alida Production Services Limited 559 - 728 -
Hansons the Caterers Limited - 73,302 - 5,491
Dulwich Pantry Ltd 668 - - 3,753
1,227 110,801 728 30,410

11. ULTIMATE CONTROLLING PARTY

The company is controlled by C Hayes.