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2022-03-31 03929370 17 2021-04-01 2022-03-31 03929370 frs-core:CurrentFinancialInstruments 17 2022-03-31 03929370 frs-core:Non-currentFinancialInstruments 17 2022-03-31 03929370 18 2021-04-01 2022-03-31 03929370 frs-core:CurrentFinancialInstruments 18 2022-03-31 03929370 frs-core:Non-currentFinancialInstruments 18 2022-03-31 03929370 19 2021-04-01 2022-03-31 03929370 frs-core:CurrentFinancialInstruments 19 2022-03-31 03929370 frs-core:Non-currentFinancialInstruments 19 2022-03-31 03929370 20 2021-04-01 2022-03-31 03929370 frs-core:CurrentFinancialInstruments 20 2022-03-31 03929370 frs-core:Non-currentFinancialInstruments 20 2022-03-31 03929370 dpl-frs:Item1 2021-04-01 2022-03-31 03929370 dpl-frs:Item1 2021-03-31 03929370 dpl-frs:Item1 2022-03-31 03929370 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 03929370 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 03929370 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 03929370 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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dpl-frs:Item6 2021-03-31 03929370 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 03929370 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 03929370 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 03929370 dpl-frs:Item7 2021-04-01 2022-03-31 03929370 dpl-frs:Item7 2021-03-31 03929370 dpl-frs:Item7 2022-03-31 03929370 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 03929370 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 03929370 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 03929370 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 03929370 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 03929370 dpl-frs:Item8 2021-04-01 2022-03-31 03929370 dpl-frs:Item8 2021-03-31 03929370 dpl-frs:Item8 2022-03-31 03929370 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 03929370 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 03929370 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 03929370 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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Registered number: 03929370
The Scrumptious Brunch & Lunch Co. Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03929370
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,316 16,037
15,316 16,037
CURRENT ASSETS
Stocks 250 300
Debtors 1,908 407
Cash at bank and in hand 36,909 48,507
39,067 49,214
Creditors: Amounts Falling Due Within One Year (70,661 ) (58,910 )
NET CURRENT ASSETS (LIABILITIES) (31,594 ) (9,696 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,278 ) 6,341
Creditors: Amounts Falling Due After More Than One Year (21,272 ) (24,423 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (386 ) (3,047 )
NET LIABILITIES (37,936 ) (21,129 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account (37,938 ) (21,131 )
SHAREHOLDERS' FUNDS (37,936) (21,129)
Page 1
Page 2
For the year ending 31 March 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Roger Wain
Director
04/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
The Scrumptious Brunch & Lunch Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03929370 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:
Leasehold 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.4. 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.
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.
Page 3
Page 4
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.6. Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: 4 (2022: 5)
4 5
4. Tangible Assets
Total
£
Cost
As at 1 April 2022 114,899
Additions 4,384
As at 31 March 2023 119,283
Depreciation
As at 1 April 2022 98,862
Provided during the period 5,105
As at 31 March 2023 103,967
Net Book Value
As at 31 March 2023 15,316
As at 1 April 2022 16,037
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
6. Related Party Transactions
During the year the company rented its trading premise from the directors. The directors charged the company a below market rate rent of £6,000 (2022: £6,000).
Page 4