Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30false2022-12-01falseLicensed restaurants2217trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08898586 2022-12-01 2023-11-30 08898586 2021-12-01 2022-11-30 08898586 2023-11-30 08898586 2022-11-30 08898586 c:Director1 2022-12-01 2023-11-30 08898586 d:Buildings d:LongLeaseholdAssets 2022-12-01 2023-11-30 08898586 d:Buildings d:LongLeaseholdAssets 2023-11-30 08898586 d:Buildings d:LongLeaseholdAssets 2022-11-30 08898586 d:Buildings d:ShortLeaseholdAssets 2022-12-01 2023-11-30 08898586 d:PlantMachinery 2022-12-01 2023-11-30 08898586 d:PlantMachinery 2023-11-30 08898586 d:PlantMachinery 2022-11-30 08898586 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 08898586 d:FurnitureFittings 2022-12-01 2023-11-30 08898586 d:FurnitureFittings 2023-11-30 08898586 d:FurnitureFittings 2022-11-30 08898586 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 08898586 d:ComputerEquipment 2022-12-01 2023-11-30 08898586 d:ComputerEquipment 2023-11-30 08898586 d:ComputerEquipment 2022-11-30 08898586 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 08898586 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 08898586 d:CurrentFinancialInstruments 2023-11-30 08898586 d:CurrentFinancialInstruments 2022-11-30 08898586 d:Non-currentFinancialInstruments 2023-11-30 08898586 d:Non-currentFinancialInstruments 2022-11-30 08898586 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08898586 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 08898586 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 08898586 d:Non-currentFinancialInstruments d:AfterOneYear 2022-11-30 08898586 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-11-30 08898586 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-11-30 08898586 d:ShareCapital 2023-11-30 08898586 d:ShareCapital 2022-11-30 08898586 d:RetainedEarningsAccumulatedLosses 2023-11-30 08898586 d:RetainedEarningsAccumulatedLosses 2022-11-30 08898586 c:FRS102 2022-12-01 2023-11-30 08898586 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08898586 c:FullAccounts 2022-12-01 2023-11-30 08898586 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08898586 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 08898586









ALEEN'S SANDWICH TABLE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
ALEEN'S SANDWICH TABLE LTD
REGISTERED NUMBER: 08898586

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
30,806
29,984

  
30,806
29,984

Current assets
  

Stocks
  
2,357
507

Debtors: amounts falling due within one year
 5 
88,106
101,133

Cash at bank and in hand
 6 
66,562
232,184

  
157,025
333,824

Creditors: amounts falling due within one year
 7 
(681,790)
(909,881)

Net current liabilities
  
 
 
(524,765)
 
 
(576,057)

Total assets less current liabilities
  
(493,959)
(546,073)

Creditors: amounts falling due after more than one year
 8 
(15,000)
(25,000)

Provisions for liabilities
  

Deferred tax
  
(2,333)
(2,333)

  
 
 
(2,333)
 
 
(2,333)

Net liabilities
  
(511,292)
(573,406)


Capital and reserves
  

Called up share capital 
  
50,000
50,000

Profit and loss account
  
(561,292)
(623,406)

  
(511,292)
(573,406)


Page 1

 
ALEEN'S SANDWICH TABLE LTD
REGISTERED NUMBER: 08898586
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




T Farah
Director

Date: 19 November 2024

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Aleen's Sandwich Table Ltd is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address and the principal place of business address is Gf, 14 Maddox Street, London, England, United Kingdom, W1S 1PQ.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 30 November 2023, the company had net liabilities of £511,292. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

Page 3

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
10%
Plant and machinery
-
25%
Fixtures and fittings
-
25%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 22 (2022 - 17).


4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 December 2022
40,760
104,577
127,971
6,526
279,834


Additions
2,794
7,027
1,080
1,215
12,116



At 30 November 2023

43,554
111,604
129,051
7,741
291,950



Depreciation


At 1 December 2022
22,315
99,376
122,722
5,437
249,850


Charge for the year on owned assets
4,243
3,427
2,714
910
11,294



At 30 November 2023

26,558
102,803
125,436
6,347
261,144



Net book value



At 30 November 2023
16,996
8,801
3,615
1,394
30,806



At 30 November 2022
18,445
5,201
5,248
1,090
29,984

Page 7

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
-
1,732

Other debtors
62,706
83,968

Prepayments and accrued income
25,400
15,433

88,106
101,133



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
66,562
232,184

Less: bank overdrafts
(4,820)
-

61,742
232,184



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
4,820
-

Bank loans
10,000
10,000

Trade creditors
12,278
27,868

Amounts owed to group undertakings
546,455
552,180

Other taxation and social security
23,712
19,533

Other creditors
50,276
276,316

Accruals and deferred income
34,249
23,984

681,790
909,881


Page 8

 
ALEEN'S SANDWICH TABLE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
15,000
25,000

15,000
25,000



9.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
15,000
25,000


15,000
25,000



25,000
35,000


 
Page 9