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Company Registration No. 11764325 (England and Wales)
Cena Bistro (Leeds) Ltd Unaudited accounts for the year ended 31 January 2024
Cena Bistro (Leeds) Ltd Unaudited accounts Contents
Page
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Cena Bistro (Leeds) Ltd Company Information for the year ended 31 January 2024
Director
Elaine Graves
Company Number
11764325 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cena Bistro (Leeds) Ltd for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cena Bistro (Leeds) Ltd for the year ended 31 January 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants Chartered Certified Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY 23 September 2024
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Cena Bistro (Leeds) Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,532 
35,052 
Current assets
Inventories
4,427 
4,427 
Debtors
15,226 
100 
Cash at bank and in hand
7,336 
5,080 
26,989 
9,607 
Creditors: amounts falling due within one year
(53,420)
(21,006)
Net current liabilities
(26,431)
(11,399)
Total assets less current liabilities
8,101 
23,653 
Creditors: amounts falling due after more than one year
(14,472)
(20,508)
Net (liabilities)/assets
(6,371)
3,145 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(6,471)
3,045 
Shareholders' funds
(6,371)
3,145 
For the year ending 31 January 2024 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 director acknowledges her 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 and authorised for issue on 23 September 2024 and were signed on its behalf by
Elaine Graves Director Company Registration No. 11764325
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Cena Bistro (Leeds) Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Cena Bistro (Leeds) Ltd is a private company, limited by shares, registered in England and Wales, registration number 11764325. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, 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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
10% Reducing Balance
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. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants Covid -19
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss. Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
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Cena Bistro (Leeds) Ltd Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
6,673 
43,303 
49,976 
Additions
4,298 
- 
4,298 
At 31 January 2024
10,971 
43,303 
54,274 
Depreciation
At 1 February 2023
2,134 
12,790 
14,924 
Charge for the year
1,767 
3,051 
4,818 
At 31 January 2024
3,901 
15,841 
19,742 
Net book value
At 31 January 2024
7,070 
27,462 
34,532 
At 31 January 2023
4,539 
30,513 
35,052 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,126 
- 
Amounts falling due after more than one year
Other debtors
100 
100 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,550 
5,299 
Trade creditors
15,126 
- 
Taxes and social security
3,977 
2,246 
Other creditors
- 
13,461 
Loans from directors
28,767 
- 
53,420 
21,006 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,472 
20,508 
8
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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