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Logo On Report
Registered Number: SC711980
Scotland

 

 

 

LAFOODCT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Directors Amadeusz Marian Pruszak
Wojciech Marek Majkowski
Registered Number SC711980
Registered Office 3 STORMONT NUGENT DRIVE
SCONE PERTH
PH2 6BA
Accountants J & K Accounts Ltd
Honeysuckle Cottage
Carnbo
Kinross
KY13 0NX
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 July 2023.
Principal activities
Principal activity of the company during the financial year was of Licensed restaurants.
Directors
The directors who served the company throughout the year were as follows:
Amadeusz Marian Pruszak
Wojciech Marek Majkowski
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Amadeusz Marian Pruszak
Director
----------------------------------
Wojciech Marek Majkowski
Director

Date approved: 17 April 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
J & K Accounts Ltd
31 July 2023



....................................................
Krzysztof Opila AFA, ATA
Honeysuckle Cottage
Carnbo
Kinross
KY13 0NX
17 April 2024
3
 
 
Notes
 
2023
£
  2022
£
Turnover 1,176,529   
Cost of sales (450,855)  
Gross profit 725,674   
Administrative expenses (694,569)  
Operating profit 31,105   
Interest payable and similar charges (20,168)  
Profit/(Loss) on ordinary activities before taxation 10,937   
Tax on profit on ordinary activities  
Profit/(Loss) for the financial year 10,937   
 
4
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 54,000   
Tangible fixed assets 4 64,198   
118,198   
Current assets      
Stocks 5 11,000   
Debtors 6   2 
Cash at bank and in hand 81,682   
92,682    2 
Creditors: amount falling due within one year 7 (152,950)  
Net current assets (60,268)   2 
 
Total assets less current liabilities 57,930    2 
Creditors: amount falling due after more than one year 8 (50,991)  
Net assets 6,939    2 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 6,937   
Shareholder's funds 6,939    2 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 April 2024 and were signed on its behalf by:


-------------------------------
Amadeusz Marian Pruszak
Director
-------------------------------
Wojciech Marek Majkowski
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
Total comprehensive income for the year
Shares issued 2 
Total investments by and distributions to owners 2 
At 31 July 2022 2 
At 01 August 2022
Profit for the year 10,937  10,937 
Total comprehensive income for the year 10,937  10,937 
Dividends (4,000) (4,000)
Shares issued 2 
Total investments by and distributions to owners 2  (4,000) (3,998)
At 31 July 2023 2  6,937  6,939 
6
General Information
LAFOODCT LTD is a private company, limited by shares, registered in Scotland, registration number SC711980, registration address 3 STORMONT NUGENT DRIVE, SCONE PERTH, PH2 6BA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Plant and Machinery 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 25 (2022 : 0).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2022  
Additions 60,000    60,000 
Disposals  
At 31 July 2023 60,000    60,000 
Amortisation
At 01 August 2022  
Charge for year 6,000    6,000 
On disposals  
At 31 July 2023 6,000    6,000 
Net book values
At 31 July 2023 54,000    54,000 
At 31 July 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 August 2022    
Additions 75,990    4,258    80,248 
Disposals    
At 31 July 2023 75,990    4,258    80,248 
Depreciation
At 01 August 2022    
Charge for year 15,198    852    16,050 
On disposals    
At 31 July 2023 15,198    852    16,050 
Net book values
Closing balance as at 31 July 2023 60,792    3,406    64,198 
Opening balance as at 01 August 2022    


5.

Stocks

2023
£
  2022
£
Stocks 11,000   
11,000   

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Directors' Current Accounts  
  2 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 21,322   
PAYE & Social Security 22,391   
Accrued Expenses 9,888   
Payments Received on Account 1,052   
Wages & Salaries Control Account 29,691   
Directors' Current Accounts 18,327   
VAT 50,279   
152,950   

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 50,991   
50,991   

7