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CASTELLO RESTAURANT YEOVIL LTD

Registered Number
12316202
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

CASTELLO RESTAURANT YEOVIL LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

GASHI, Zyber
MUCHA, Agim
ZHEJANI, Fatjon

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Registered Number

12316202 (England and Wales)
CASTELLO RESTAURANT YEOVIL LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets321,33223,877
21,33223,877
Current assets
Stocks48,9606,880
Debtors4,5743,241
Cash at bank and on hand66,25073,912
79,78484,033
Creditors amounts falling due within one year5(62,773)(55,413)
Net current assets (liabilities)17,01128,620
Total assets less current liabilities38,34352,497
Creditors amounts falling due after one year6(34,064)(40,707)
Provisions for liabilities7(4,053)(4,537)
Net assets2267,253
Capital and reserves
Called up share capital33
Profit and loss account2237,250
Shareholders' funds2267,253
The financial statements were approved and authorised for issue by the Board of Directors on 20 August 2024, and are signed on its behalf by:
ZHEJANI, Fatjon
Director
Registered Company No. 12316202
CASTELLO RESTAURANT YEOVIL LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year88
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 December 2223,7895,07928,868
Additions2,200-2,200
At 30 November 2325,9895,07931,068
Depreciation and impairment
At 01 December 222,8222,1694,991
Charge for year3,4751,2704,745
At 30 November 236,2973,4399,736
Net book value
At 30 November 2319,6921,64021,332
At 30 November 2220,9672,91023,877
4.Stocks

2023

2022

££
Raw materials and consumables8,9606,880
Total8,9606,880
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables14,4578,168
Amounts owed to related parties1235
Taxation and social security35,48832,509
Other creditors10,02411,952
Accrued liabilities and deferred income2,8032,549
Total62,77355,413
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts34,06440,707
Total34,06440,707
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)4,0534,537
Total4,0534,537