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REGISTERED NUMBER: 12410384 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2023 TO 31 MARCH 2024

FOR

THE SPANISH BUFFET LTD

THE SPANISH BUFFET LTD (REGISTERED NUMBER: 12410384)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 FEBRUARY 2023 TO 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE SPANISH BUFFET LTD

COMPANY INFORMATION
FOR THE PERIOD 1 FEBRUARY 2023 TO 31 MARCH 2024







DIRECTOR: E Sanchis Granell





SECRETARY:





REGISTERED OFFICE: 24 Teal Street
Cardiff
CF24 3QU





REGISTERED NUMBER: 12410384 (England and Wales)





ACCOUNTANTS: Devereux & Co
2 Court Mews
268 London Road
Charlton Kings
Cheltenham
Gloucestershire
GL52 6HS

THE SPANISH BUFFET LTD (REGISTERED NUMBER: 12410384)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 412 -

CURRENT ASSETS
Stocks 1,517 -
Debtors 5 148 2
Cash at bank 591 -
2,256 2
CREDITORS
Amounts falling due within one year 6 1,946 -
NET CURRENT ASSETS 310 2
TOTAL ASSETS LESS CURRENT
LIABILITIES

722

2

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 720 -
722 2

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

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 19 November 2024 and were signed by:





E Sanchis Granell - Director


THE SPANISH BUFFET LTD (REGISTERED NUMBER: 12410384)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 FEBRUARY 2023 TO 31 MARCH 2024

1. STATUTORY INFORMATION

The Spanish Buffet 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.

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 period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

THE SPANISH BUFFET LTD (REGISTERED NUMBER: 12410384)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 FEBRUARY 2023 TO 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 485
At 31 March 2024 485
DEPRECIATION
Charge for period 73
At 31 March 2024 73
NET BOOK VALUE
At 31 March 2024 412

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 148 2

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors (1 ) -
Taxation and social security 670 -
Other creditors 1,277 -
1,946 -

7. RELATED PARTY DISCLOSURES

During the period, total dividends of £2,550 were paid to the directors .

8. ULTIMATE CONTROLLING PARTY

The controlling party is E Sanchis Granell.