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REGISTERED NUMBER: 10456000 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Elite Bistros Ltd

Elite Bistros Ltd (Registered number: 10456000)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Elite Bistros Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: G Usher





REGISTERED OFFICE: 28 Birkenhead Road
Hoylake
Wirral
Merseyside
CH47 3BW





REGISTERED NUMBER: 10456000 (England and Wales)





ACCOUNTANTS: Joanne Stanhope Limited
1 Pye Road
Heswall
Wirral
Merseyside
CH60 0DB

Elite Bistros Ltd (Registered number: 10456000)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,304 53,746
Investments 5 8 8
39,312 53,754

CURRENT ASSETS
Debtors 6 586,446 659,131
Cash at bank and in hand 35,561 105,064
622,007 764,195
CREDITORS
Amounts falling due within one year 7 632,093 775,123
NET CURRENT LIABILITIES (10,086 ) (10,928 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,226

42,826

CREDITORS
Amounts falling due after more than one
year

8

26,878

41,137
NET ASSETS 2,348 1,689

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 1,948 1,289
2,348 1,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

Elite Bistros Ltd (Registered number: 10456000)

Balance Sheet - continued
31 March 2024


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 26 June 2024 and were signed by:





G Usher - Director


Elite Bistros Ltd (Registered number: 10456000)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Elite Bistros 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.
Plant and machinery etc - 25% on cost and 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 12 (2023 - 11 ) .

Elite Bistros Ltd (Registered number: 10456000)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 90,217
DEPRECIATION
At 1 April 2023 36,471
Charge for year 14,442
At 31 March 2024 50,913
NET BOOK VALUE
At 31 March 2024 39,304
At 31 March 2023 53,746

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 8
NET BOOK VALUE
At 31 March 2024 8
At 31 March 2023 8

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Amounts owed by group undertakings 571,927 655,170
Other debtors 14,519 3,961
586,446 659,131

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 2,470 2,901
Hire purchase contracts 15,336 15,336
Trade creditors 11,443 3,636
Amounts owed to group undertakings 401,039 566,621
Taxation and social security 13,550 31,811
Other creditors 188,255 154,818
632,093 775,123

Elite Bistros Ltd (Registered number: 10456000)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 26,878 41,137