Acorah Software Products - Accounts Production 15.0.400 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 12712315 Mr Ariel Cohen Mrs Ayalah Cohen Mr Eliran Cohen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12712315 2022-07-31 12712315 2023-07-31 12712315 2022-08-01 2023-07-31 12712315 frs-core:CurrentFinancialInstruments 2023-07-31 12712315 frs-core:ComputerEquipment 2023-07-31 12712315 frs-core:ComputerEquipment 2022-08-01 2023-07-31 12712315 frs-core:ComputerEquipment 2022-07-31 12712315 frs-core:FurnitureFittings 2023-07-31 12712315 frs-core:FurnitureFittings 2022-08-01 2023-07-31 12712315 frs-core:FurnitureFittings 2022-07-31 12712315 frs-core:PlantMachinery 2023-07-31 12712315 frs-core:PlantMachinery 2022-08-01 2023-07-31 12712315 frs-core:PlantMachinery 2022-07-31 12712315 frs-core:ShareCapital 2023-07-31 12712315 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12712315 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12712315 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 12712315 frs-bus:SmallEntities 2022-08-01 2023-07-31 12712315 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12712315 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 12712315 frs-bus:Director1 2022-08-01 2023-07-31 12712315 frs-bus:Director2 2022-08-01 2023-07-31 12712315 frs-bus:Director3 2022-08-01 2023-07-31 12712315 frs-countries:EnglandWales 2022-08-01 2023-07-31 12712315 2021-07-31 12712315 2022-07-31 12712315 2021-08-01 2022-07-31 12712315 frs-core:CurrentFinancialInstruments 2022-07-31 12712315 frs-core:ShareCapital 2022-07-31 12712315 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 12712315
BB GRILL HOUSE LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12712315
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,896 10,962
106,896 10,962
CURRENT ASSETS
Stocks 5 25,000 46,850
Debtors 6 135,541 481,263
Cash at bank and in hand 78,247 100,733
238,788 628,846
Creditors: Amounts Falling Due Within One Year 7 (348,498 ) (626,658 )
NET CURRENT ASSETS (LIABILITIES) (109,710 ) 2,188
TOTAL ASSETS LESS CURRENT LIABILITIES (2,814 ) 13,150
NET (LIABILITIES)/ASSETS (2,814 ) 13,150
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account (2,817 ) 13,147
SHAREHOLDERS' FUNDS (2,814) 13,150
Page 1
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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 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.
On behalf of the board
Mr Ariel Cohen
Director
Mrs Ayalah Cohen
Director
Mr Eliran Cohen
Director
3rd April 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BB GRILL HOUSE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12712315 . The registered office is 84 Brent Street, London, NW4 2ES.
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, 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.
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:
Plant & Machinery 25% of Net Value
Fixtures & Fittings 25% of Net Value
Computer Equipment 25% of Net Value
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 8)
9 8
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2022 14,496 635 3,429 18,560
Additions 131,565 - - 131,565
As at 31 July 2023 146,061 635 3,429 150,125
Depreciation
As at 1 August 2022 6,342 278 978 7,598
Provided during the period 34,929 89 613 35,631
As at 31 July 2023 41,271 367 1,591 43,229
Net Book Value
As at 31 July 2023 104,790 268 1,838 106,896
As at 1 August 2022 8,154 357 2,451 10,962
5. Stocks
2023 2022
£ £
Finished goods 25,000 46,850
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,039 83,599
Other debtors 103,043 383,219
VAT 31,459 14,445
135,541 481,263
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 169,385 206,234
Corporation tax 8,901 4,782
Other taxes and social security - 6,777
Other creditors 168,532 407,865
Accruals and deferred income 1,680 1,000
348,498 626,658
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
Page 5