IRIS Accounts Production v23.3.1.45 03452446 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh034524462022-07-31034524462023-07-31034524462022-08-012023-07-31034524462021-08-31034524462021-09-012022-07-31034524462022-07-3103452446ns10:Originalns15:EnglandWales2022-08-012023-07-3103452446ns14:PoundSterlingns10:Original2022-08-012023-07-3103452446ns10:Originalns10:Director12022-08-012023-07-3103452446ns10:Original2022-08-012023-07-3103452446ns10:Original2023-07-3103452446ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3103452446ns10:Originalns10:SmallEntities2022-08-012023-07-3103452446ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3103452446ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3103452446ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3103452446ns10:Originalns10:FullAccounts2022-08-012023-07-3103452446ns10:Original12022-08-012023-07-3103452446ns10:Originalns10:Director22022-08-012023-07-3103452446ns10:Originalns10:Director32022-08-012023-07-3103452446ns10:CompanySecretary1ns10:Original2022-08-012023-07-3103452446ns10:Originalns10:RegisteredOffice2022-08-012023-07-3103452446ns10:Original2022-07-3103452446ns10:Originalns5:CurrentFinancialInstruments2023-07-3103452446ns10:Originalns5:CurrentFinancialInstruments2022-07-3103452446ns10:Originalns5:Non-currentFinancialInstruments2023-07-3103452446ns10:Originalns5:Non-currentFinancialInstruments2022-07-3103452446ns5:ShareCapitalns10:Original2023-07-3103452446ns5:ShareCapitalns10:Original2022-07-3103452446ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3103452446ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3103452446ns10:Originalns5:NetGoodwill2022-08-012023-07-3103452446ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-08-012023-07-3103452446ns10:Originalns5:PlantMachinery2022-08-012023-07-3103452446ns10:Original2021-09-012022-07-3103452446ns10:Originalns5:NetGoodwill2022-07-3103452446ns10:Originalns5:NetGoodwill2023-07-3103452446ns10:Originalns5:NetGoodwill2022-07-3103452446ns10:Originalns5:PlantMachinery2022-07-3103452446ns10:Originalns5:PlantMachinery2023-07-3103452446ns10:Originalns5:PlantMachinery2022-07-3103452446ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3103452446ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 03452446 (England and Wales)















Financial Statements for the Year Ended 31 July 2023

for

Lunchtime Company Ltd

Lunchtime Company Ltd (Registered number: 03452446)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lunchtime Company Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: J Fairhall
Mrs B Ziarnecka
J Thomson





SECRETARY: J Fairhall





REGISTERED OFFICE: Lunchtime Company
10 Barnwell House
Barnwell Drive
Cambridge
Cambridgeshire
CB5 8UU





REGISTERED NUMBER: 03452446 (England and Wales)





ACCOUNTANTS: Tyrrell Accountants
Unit D
South Cambs Business Park
Sawston
Cambridge
Cambridgeshire
CB22 3JH

Lunchtime Company Ltd (Registered number: 03452446)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 142,290 74,968
142,290 74,968

CURRENT ASSETS
Stocks 176,000 147,492
Debtors 6 2,053,656 1,317,953
Investments 7 105,000 105,000
Cash at bank and in hand 661,543 476,490
2,996,199 2,046,935
CREDITORS
Amounts falling due within one year 8 1,450,698 1,089,386
NET CURRENT ASSETS 1,545,501 957,549
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,687,791

1,032,517

CREDITORS
Amounts falling due after more than one
year

9

260,417

126,667
NET ASSETS 1,427,374 905,850

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,427,372 905,848
SHAREHOLDERS' FUNDS 1,427,374 905,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Lunchtime Company Ltd (Registered number: 03452446)

Balance Sheet - continued
31 July 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 16 February 2024 and were signed on its behalf by:





J Fairhall - Director


Lunchtime Company Ltd (Registered number: 03452446)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Lunchtime Company Ltd 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.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the business in 1999, is now fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Stocks
Stocks 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 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.

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

Lunchtime Company Ltd (Registered number: 03452446)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

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 396 (2022 - 396 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 6,374
AMORTISATION
At 1 August 2022
and 31 July 2023 6,374
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 353,304
Additions 111,666
At 31 July 2023 464,970
DEPRECIATION
At 1 August 2022 278,335
Charge for year 44,345
At 31 July 2023 322,680
NET BOOK VALUE
At 31 July 2023 142,290
At 31 July 2022 74,969

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,105,022 720,175
Amounts owed by group undertakings 812,418 17,359
Other debtors 136,216 580,419
2,053,656 1,317,953

Lunchtime Company Ltd (Registered number: 03452446)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Shares in group undertakings 105,000 105,000

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 125,560 143,479
Hire purchase contracts - 341
Trade creditors 820,936 554,676
Taxation and social security 198,181 132,980
Other creditors 306,021 257,910
1,450,698 1,089,386

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 260,417 126,667