Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-292023-10-292022-10-30falseResturant2112truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13665865 2022-10-29 13665865 2022-10-30 2023-10-29 13665865 2021-10-06 2022-10-30 13665865 2023-10-29 13665865 2022-10-30 13665865 c:Director1 2022-10-30 2023-10-29 13665865 d:Buildings d:LongLeaseholdAssets 2022-10-30 2023-10-29 13665865 d:Buildings d:LongLeaseholdAssets 2023-10-29 13665865 d:Buildings d:LongLeaseholdAssets 2022-10-30 13665865 d:PlantMachinery 2022-10-30 2023-10-29 13665865 d:PlantMachinery 2023-10-29 13665865 d:PlantMachinery 2022-10-30 13665865 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-10-30 2023-10-29 13665865 d:FurnitureFittings 2022-10-30 2023-10-29 13665865 d:FurnitureFittings 2023-10-29 13665865 d:FurnitureFittings 2022-10-30 13665865 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-10-30 2023-10-29 13665865 d:ComputerEquipment 2022-10-30 2023-10-29 13665865 d:ComputerEquipment 2023-10-29 13665865 d:ComputerEquipment 2022-10-30 13665865 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-10-30 2023-10-29 13665865 d:OwnedOrFreeholdAssets 2022-10-30 2023-10-29 13665865 d:CurrentFinancialInstruments 2023-10-29 13665865 d:CurrentFinancialInstruments 2022-10-30 13665865 d:Non-currentFinancialInstruments 2023-10-29 13665865 d:Non-currentFinancialInstruments 2022-10-30 13665865 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-29 13665865 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-30 13665865 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-29 13665865 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-30 13665865 d:ShareCapital 2023-10-29 13665865 d:ShareCapital 2022-10-30 13665865 d:RetainedEarningsAccumulatedLosses 2023-10-29 13665865 d:RetainedEarningsAccumulatedLosses 2022-10-30 13665865 d:AcceleratedTaxDepreciationDeferredTax 2023-10-29 13665865 d:AcceleratedTaxDepreciationDeferredTax 2022-10-30 13665865 d:TaxLossesCarry-forwardsDeferredTax 2023-10-29 13665865 d:TaxLossesCarry-forwardsDeferredTax 2022-10-30 13665865 d:RetirementBenefitObligationsDeferredTax 2023-10-29 13665865 d:RetirementBenefitObligationsDeferredTax 2022-10-30 13665865 c:OrdinaryShareClass1 2022-10-30 2023-10-29 13665865 c:OrdinaryShareClass1 2023-10-29 13665865 c:OrdinaryShareClass1 2022-10-30 13665865 c:FRS102 2022-10-30 2023-10-29 13665865 c:AuditExemptWithAccountantsReport 2022-10-30 2023-10-29 13665865 c:FullAccounts 2022-10-30 2023-10-29 13665865 c:PrivateLimitedCompanyLtd 2022-10-30 2023-10-29 13665865 d:WithinOneYear 2023-10-29 13665865 d:WithinOneYear 2022-10-30 13665865 d:BetweenOneFiveYears 2023-10-29 13665865 d:BetweenOneFiveYears 2022-10-30 13665865 d:MoreThanFiveYears 2023-10-29 13665865 d:MoreThanFiveYears 2022-10-30 13665865 e:PoundSterling 2022-10-30 2023-10-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13665865










ST. JOHN MARYLEBONE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 OCTOBER 2023

 
ST. JOHN MARYLEBONE LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ST. JOHN MARYLEBONE LIMITED
FOR THE YEAR ENDED 29 OCTOBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of St. John Marylebone Limited for the period ended 29 October 2023 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of St. John Marylebone Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of St. John Marylebone Limited and state those matters that we have agreed to state to the Board of Directors of St. John Marylebone Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St. John Marylebone Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that St. John Marylebone Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of St. John Marylebone Limited. You consider that St. John Marylebone Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of St. John Marylebone Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Haysmacintyre
 
10 Queen Street Place
London
EC4R 1AG
25 July 2024
Page 1

 
ST. JOHN MARYLEBONE LIMITED
REGISTERED NUMBER: 13665865

BALANCE SHEET
AS AT 29 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
439,804
290,587

  
439,804
290,587

Current assets
  

Stocks
  
21,141
-

Debtors: amounts falling due within one year
 5 
46,319
287,228

Cash at bank and in hand
  
62,861
42,229

  
130,321
329,457

Creditors: amounts falling due within one year
 6 
(397,364)
(697,475)

Net current liabilities
  
 
 
(267,043)
 
 
(368,018)

Total assets less current liabilities
  
172,761
(77,431)

Creditors: amounts falling due after more than one year
 7 
(58,851)
-

Provisions for liabilities
  

Deferred tax
 8 
(20,344)
-

  
 
 
(20,344)
 
 
-

Net assets/(liabilities)
  
93,566
(77,431)


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
93,466
(77,531)

  
93,566
(77,431)


Page 2

 
ST. JOHN MARYLEBONE LIMITED
REGISTERED NUMBER: 13665865
    
BALANCE SHEET (CONTINUED)
AS AT 29 OCTOBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 July 2024.




Christopher James Gosling
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
ST. JOHN MARYLEBONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 OCTOBER 2023

1.


General information

St. John Marylebone Limited is a private company (registered number: 13665865), limited by share capital. It is incorproated in the United Kingdom and domiciled in England and Wales. The registered office and principal place of business is:
98 Marylebone Lane,  
London
W1U 2JE 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

Having reviewed the financial statements, considering the net liabilities and cash flows of the business, the directors have formed a judgement that there is a reasonable expectation that the Company has the necessary profitability, working capital inflow and funding capacity to continue operations for at least 12 months from the date of approval of these financial statements. Therefore, they are prepared on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

 
ST. JOHN MARYLEBONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 OCTOBER 2023

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
on cost
Plant and machinery
-
20%
on cost
Fixtures and fittings
-
10%
on cost
Computer equipment
-
10%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 5

 
ST. JOHN MARYLEBONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 OCTOBER 2023

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.13

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognistion of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other thrid parties, loans to related parties and investments in ordinary shares 


3.


Employees

The average monthly number of employees, including directors, during the year was 21 (2022 - 12).

Page 6

 
ST. JOHN MARYLEBONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 OCTOBER 2023

4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 30 October 2022
258,029
8,736
21,441
2,381
290,587


Additions
86,879
12,226
113,656
-
212,761



At 29 October 2023

344,908
20,962
135,097
2,381
503,348



Depreciation


Charge for the year on owned assets
32,402
3,632
26,716
794
63,544



At 29 October 2023

32,402
3,632
26,716
794
63,544



Net book value



At 29 October 2023
312,506
17,330
108,381
1,587
439,804



At 29 October 2022
258,029
8,736
21,440
2,381
290,586


5.


Debtors

2023
2022
£
£


Trade debtors
1,000
-

Other debtors
15,178
232,548

Prepayments and accrued income
30,141
23,207

Deferred taxation
-
31,473

46,319
287,228


Page 7

 
ST. JOHN MARYLEBONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 OCTOBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
108,112
119,756

Amounts owed to group undertakings
31,669
510,552

Other taxation and social security
89,844
-

Other creditors
33,618
6,290

Accruals and deferred income
134,121
60,877

397,364
697,475



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
58,851
-

58,851
-



8.


Deferred taxation




2023


£






At beginning of year
31,473


Charged to profit or loss
(51,817)



At end of year
(20,344)

The deferred taxation balance is made up as follows:

2023
2022
£
£


Fixed asset timing differences
(81,509)
(53,487)

Short term timing differences
243
27

Losses and other deductions
60,922
84,933

(20,344)
31,473

Page 8

 
ST. JOHN MARYLEBONE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 OCTOBER 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary Share Capital shares of £1.00 each
100
100



10.


Commitments under operating leases

At 29 October 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
45,000
45,000

Later than 1 year and not later than 5 years
180,000
180,000

Later than 5 years
157,500
198,750

382,500
423,750


11.


Related party transactions

At the year end, the company owed £31,325 (2022: £313,451 ) to St. John Restaurant Company Limited, a company under common control.
At the year end, the company owed £344 (2022: £5,438) to St. John Bakery Company Limited, a company under common control.
At the year end, the company owed £nil (2022: £175,000) to Aquaboulevard Limited, a company under common control.
At the year end, the company owed £nil (2022: £16,664) to HG Wine, a company under common control.


12.


Controlling party

The ultimate controlling party is Trevor Gulliver.

Page 9