IRIS Accounts Production v24.2.0.383 08206610 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082066102022-12-31082066102023-12-31082066102023-01-012023-12-31082066102021-12-31082066102022-01-012022-12-31082066102022-12-3108206610ns15:EnglandWales2023-01-012023-12-3108206610ns14:PoundSterling2023-01-012023-12-3108206610ns10:Director12023-01-012023-12-3108206610ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3108206610ns10:SmallEntities2023-01-012023-12-3108206610ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3108206610ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3108206610ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3108206610ns10:FullAccounts2023-01-012023-12-3108206610ns10:CompanySecretary12023-01-012023-12-3108206610ns10:RegisteredOffice2023-01-012023-12-3108206610ns5:CurrentFinancialInstruments2023-12-3108206610ns5:CurrentFinancialInstruments2022-12-3108206610ns5:Non-currentFinancialInstruments2023-12-3108206610ns5:Non-currentFinancialInstruments2022-12-3108206610ns5:ShareCapital2023-12-3108206610ns5:ShareCapital2022-12-3108206610ns5:RetainedEarningsAccumulatedLosses2023-12-3108206610ns5:RetainedEarningsAccumulatedLosses2022-12-3108206610ns5:LandBuildings2023-01-012023-12-3108206610ns5:PlantMachinery2023-01-012023-12-3108206610ns5:LandBuildings2022-12-3108206610ns5:PlantMachinery2022-12-3108206610ns5:LandBuildings2023-12-3108206610ns5:PlantMachinery2023-12-3108206610ns5:LandBuildings2022-12-3108206610ns5:PlantMachinery2022-12-3108206610ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3108206610ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 08206610 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Bar Esteban Ltd

Bar Esteban Ltd (Registered number: 08206610)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bar Esteban Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: S Lironi





SECRETARY: Ms C P Grogan





REGISTERED OFFICE: 14 Amherst Avenue
London
W13 8NQ





REGISTERED NUMBER: 08206610 (England and Wales)





ACCOUNTANTS: Shaw Accounting Services Limited
14 Amherst Avenue
London
W13 8NQ

Bar Esteban Ltd (Registered number: 08206610)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,434 23,723

CURRENT ASSETS
Stocks 3,750 3,500
Debtors 5 82,523 41,477
Cash at bank and in hand 38,407 122,102
124,680 167,079
CREDITORS
Amounts falling due within one year 6 96,025 112,172
NET CURRENT ASSETS 28,655 54,907
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,089

78,630

CREDITORS
Amounts falling due after more than one
year

7

(47,504

)

(41,742

)

PROVISIONS FOR LIABILITIES - (2,855 )
NET ASSETS 2,585 34,033

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,485 33,933
SHAREHOLDERS' FUNDS 2,585 34,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Bar Esteban Ltd (Registered number: 08206610)

Balance Sheet - continued
31 December 2023


The 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.

The financial statements were approved by the director and authorised for issue on 18 September 2024 and were signed by:





S Lironi - Director


Bar Esteban Ltd (Registered number: 08206610)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Bar Esteban Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - on written down value
Plant and machinery etc - on written down value and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

Bar Esteban Ltd (Registered number: 08206610)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 17,402 99,229 116,631
DEPRECIATION
At 1 January 2023 8,700 84,208 92,908
Charge for year 870 1,419 2,289
At 31 December 2023 9,570 85,627 95,197
NET BOOK VALUE
At 31 December 2023 7,832 13,602 21,434
At 31 December 2022 8,702 15,021 23,723

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Other debtors 3,580 1,280

Amounts falling due after more than one year:
Amounts owed by group undertakings 78,943 40,197

Aggregate amounts 82,523 41,477

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 10,200 10,000
Trade creditors 14,256 13,663
Taxation and social security 15,021 22,330
Other creditors 56,548 66,179
96,025 112,172

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 24,614 35,418
Amounts owed to group undertakings 22,890 6,324
47,504 41,742