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Company Registration No. 13286478 (England and Wales)
MOTCOMBS (DOVER STREET) LIMITED Unaudited accounts for the year ended 31 December 2023
MOTCOMBS (DOVER STREET) LIMITED Unaudited accounts Contents
Page
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MOTCOMBS (DOVER STREET) LIMITED Company Information for the year ended 31 December 2023
Directors
Arian Zandi Livio Bettoschi Alberto Zandi
Company Number
13286478 (England and Wales)
Registered Office
A AND L, SUITE 1-3 HOP EXCHANGE 24 SOUTHWARK STREET LONDON SE1 1TY ENGLAND
Accountants
Accounts and Legal Consultants Ltd Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY
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MOTCOMBS (DOVER STREET) LIMITED Accountants' report
Accountants' report to the board of directors of MOTCOMBS (DOVER STREET) LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MOTCOMBS (DOVER STREET) LIMITED for the year ended 31 December 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of MOTCOMBS (DOVER STREET) LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of MOTCOMBS (DOVER STREET) LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MOTCOMBS (DOVER STREET) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that MOTCOMBS (DOVER STREET) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of MOTCOMBS (DOVER STREET) LIMITED. You consider that MOTCOMBS (DOVER STREET) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of MOTCOMBS (DOVER STREET) 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 accounts.
Accounts and Legal Consultants Ltd Suite 1-3 The Hop Exchange 24 Southwark Street London SE1 1TY 24 March 2024
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MOTCOMBS (DOVER STREET) LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
923,559 
950,818 
Current assets
Inventories
184,327 
72,531 
Debtors
354,272 
367,908 
Cash at bank and in hand
122,168 
35,745 
660,767 
476,184 
Creditors: amounts falling due within one year
(310,467)
(198,927)
Net current assets
350,300 
277,257 
Total assets less current liabilities
1,273,859 
1,228,075 
Creditors: amounts falling due after more than one year
(1,263,021)
(985,653)
Net assets
10,838 
242,422 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
9,838 
241,422 
Shareholders' funds
10,838 
242,422 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 May 2024 and were signed on its behalf by
Arian Zandi Director Company Registration No. 13286478
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MOTCOMBS (DOVER STREET) LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
MOTCOMBS (DOVER STREET) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13286478. The registered office is A AND L, SUITE 1-3 HOP EXCHANGE, 24 SOUTHWARK STREET, LONDON, SE1 1TY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Fixtures and Fittings contain Furniture depreciated over 15 years straight line method, Imagery Decoration 10% straight line method and Leasehold improvements 20 years straight line method
Plant & machinery
Straight line, 20 years
Fixtures & fittings
Straight line 10%, 15 and 20 years
Computer equipment
Straight line, 20%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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MOTCOMBS (DOVER STREET) LIMITED Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
75,995 
173,233 
761,144 
8,510 
1,018,882 
Additions
- 
16,780 
5,704 
- 
22,484 
At 31 December 2023
75,995 
190,013 
766,848 
8,510 
1,041,366 
Depreciation
At 1 January 2023
- 
11,484 
55,401 
1,179 
68,064 
Charge for the year
- 
9,135 
38,907 
1,701 
49,743 
At 31 December 2023
- 
20,619 
94,308 
2,880 
117,807 
Net book value
At 31 December 2023
75,995 
169,394 
672,540 
5,630 
923,559 
At 31 December 2022
75,995 
161,749 
705,743 
7,331 
950,818 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
184,327 
72,531 
184,327 
72,531 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
516 
111 
Accrued income and prepayments
95,288 
85,000 
Other debtors
31,668 
55,997 
127,472 
141,108 
Amounts falling due after more than one year
Other debtors
226,800 
226,800 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
17,090 
56,281 
Obligations under finance leases and hire purchase contracts
48,798 
57,209 
Trade creditors
114,000 
4,887 
Taxes and social security
25,755 
31,222 
Other creditors
16,762 
49,328 
Accruals
88,062 
- 
310,467 
198,927 
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MOTCOMBS (DOVER STREET) LIMITED Notes to the Accounts for the year ended 31 December 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
80,105 
- 
Obligations under finance leases and hire purchase contracts
12,833 
101,274 
Amounts owed to group undertakings and other participating interests
74,888 
- 
Other creditors
1,095,195 
884,379 
1,263,021 
985,653 
9
Controlling party
Emerald Hospitality Group Ltd of 33 Upper Maisonette Kensington High Street, London, W8 5EA is the ultimate controlling party by virtue of 78% shareholding in Eatmas Ltd.
10
Average number of employees
During the year the average number of employees was 22 (2022: 36).
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