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dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 08130232 dpl-frs:Item3 2021-08-01 2022-07-31 08130232 dpl-frs:Item3 2021-07-31 08130232 dpl-frs:Item3 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 08130232 dpl-frs:Item4 2021-08-01 2022-07-31 08130232 dpl-frs:Item4 2021-07-31 08130232 dpl-frs:Item4 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 08130232 dpl-frs:Item5 2021-08-01 2022-07-31 08130232 dpl-frs:Item5 2021-07-31 08130232 dpl-frs:Item5 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 08130232 dpl-frs:Item6 2021-08-01 2022-07-31 08130232 dpl-frs:Item6 2021-07-31 08130232 dpl-frs:Item6 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 08130232 dpl-frs:Item7 2021-08-01 2022-07-31 08130232 dpl-frs:Item7 2021-07-31 08130232 dpl-frs:Item7 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 08130232 dpl-frs:Item8 2021-08-01 2022-07-31 08130232 dpl-frs:Item8 2021-07-31 08130232 dpl-frs:Item8 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 08130232 dpl-frs:Item9 2021-08-01 2022-07-31 08130232 dpl-frs:Item9 2021-07-31 08130232 dpl-frs:Item9 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 08130232 dpl-frs:Item10 2021-08-01 2022-07-31 08130232 dpl-frs:Item10 2021-07-31 08130232 dpl-frs:Item10 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 08130232 dpl-frs:Item11 2021-08-01 2022-07-31 08130232 dpl-frs:Item11 2021-07-31 08130232 dpl-frs:Item11 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 08130232 dpl-frs:Item12 2021-08-01 2022-07-31 08130232 dpl-frs:Item12 2021-07-31 08130232 dpl-frs:Item12 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 08130232 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 08130232 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 08130232 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 08130232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 08130232 1 2021-08-01 2022-07-31 08130232 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 08130232
Avenue Bistro Limited
Financial Statements
For The Year Ended 31 July 2023
Heighten Accountants
850 Green Lanes
London
Winchmore Hill
N21 2RS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08130232
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 50,093 50,093
Tangible Assets 4 32,228 45,906
82,321 95,999
CURRENT ASSETS
Stocks 5 9,300 7,250
Cash at bank and in hand 50,009 59,565
59,309 66,815
Creditors: Amounts Falling Due Within One Year 6 (64,030 ) (74,952 )
NET CURRENT ASSETS (LIABILITIES) (4,721 ) (8,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES 77,600 87,862
Creditors: Amounts Falling Due After More Than One Year 7 (38,848 ) (45,936 )
NET ASSETS 38,752 41,926
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 38,652 41,826
SHAREHOLDERS' FUNDS 38,752 41,926
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Mrs Eleftheria Mina
Director
29/09/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Research and Development
Expenditure on research and development is written off in the year it is incurred.
1.4. 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:
Motor Vehicles 15% SL
Fixtures & Fittings 25% SL
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 assets reflect 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2022: 8)
10 8
3. Intangible Assets
Development Costs
£
Cost
As at 1 August 2022 50,093
As at 31 July 2023 50,093
Net Book Value
As at 31 July 2023 50,093
As at 1 August 2022 50,093
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 17,500 92,974 110,474
Additions - 3,000 3,000
As at 31 July 2023 17,500 95,974 113,474
Depreciation
As at 1 August 2022 11,394 53,174 64,568
Provided during the period 1,890 14,788 16,678
As at 31 July 2023 13,284 67,962 81,246
...CONTINUED
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Net Book Value
As at 31 July 2023 4,216 28,012 32,228
As at 1 August 2022 6,106 39,800 45,906
5. Stocks
2023 2022
£ £
Stock - finished goods 9,300 7,250
9,300 7,250
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,043 21,504
Corporation tax 6,144 13,716
Other taxes and social security 1,831 10,969
VAT 19,305 25,881
Net wages 454 2,882
Director's loan account 16,253 -
64,030 74,952
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 2,221
Bank loans 38,848 43,715
38,848 45,936
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Between one and five years - 2,221
- 2,221
- 2,221
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. General Information
Avenue Bistro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08130232 . The registered office is 84 Aldermans Hill , Palmers Green , London, N13 4PP.
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