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REGISTERED NUMBER: 12315368 (England and Wales)















Financial Statements for the Year Ended 30 December 2022

for

Leaf Tea Shop and Bar West Kirby Limited

Leaf Tea Shop and Bar West Kirby Limited (Registered number: 12315368)






Contents of the Financial Statements
for the Year Ended 30 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Leaf Tea Shop and Bar West Kirby Limited

Company Information
for the Year Ended 30 December 2022







DIRECTORS: Miss N Haywood
G P Haywood





REGISTERED OFFICE: 65-67 Bold Street
Liverpool
Merseyside
L1 4EZ





REGISTERED NUMBER: 12315368 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Leaf Tea Shop and Bar West Kirby Limited (Registered number: 12315368)

Balance Sheet
30 December 2022

30.12.22 30.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 82,597 87,456

CURRENT ASSETS
Debtors 5 13,125 13,124
Cash at bank 926 540
14,051 13,664
CREDITORS
Amounts falling due within one year 6 92,240 85,937
NET CURRENT LIABILITIES (78,189 ) (72,273 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,408

15,183

CREDITORS
Amounts falling due after more than one
year

7

8,426

11,623
NET (LIABILITIES)/ASSETS (4,018 ) 3,560

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (4,019 ) 3,559
(4,018 ) 3,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2022 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.

Leaf Tea Shop and Bar West Kirby Limited (Registered number: 12315368)

Balance Sheet - continued
30 December 2022


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 27 November 2023 and were signed on its behalf by:





Miss N Haywood - Director


Leaf Tea Shop and Bar West Kirby Limited (Registered number: 12315368)

Notes to the Financial Statements
for the Year Ended 30 December 2022

1. STATUTORY INFORMATION

Leaf Tea Shop and Bar West Kirby 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.

Despite the net liability position of the company it is still considered a going concern due to ongoing continued support from the directors.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 12.5% on cost

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Intercompany loans (being repayable on demand) are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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 balance sheet date.


Leaf Tea Shop and Bar West Kirby Limited (Registered number: 12315368)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2022

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 31 December 2021
and 30 December 2022 103,209
DEPRECIATION
At 31 December 2021 15,753
Charge for year 4,859
At 30 December 2022 20,612
NET BOOK VALUE
At 30 December 2022 82,597
At 30 December 2021 87,456

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.22 30.12.21
£    £   
Other debtors 13,125 13,124

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.22 30.12.21
£    £   
Bank loans and overdrafts 3,855 3,918
Amounts owed to associates 85,738 79,901
Other creditors 2,647 2,118
92,240 85,937

Leaf Tea Shop and Bar West Kirby Limited (Registered number: 12315368)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.12.22 30.12.21
£    £   
Bank loans 8,426 11,623