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REGISTERED NUMBER: 09453819 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2024

for

Teatime LTD

Teatime LTD (Registered number: 09453819)






Contents of the Financial Statements
for the Year Ended 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Teatime LTD

Company Information
for the Year Ended 28 February 2024







DIRECTOR: H Oussaada





REGISTERED OFFICE: 608 Green Lane
Ilford
Essex
IG3 9SQ





REGISTERED NUMBER: 09453819 (England and Wales)





ACCOUNTANTS: Londongate Accountancy Ltd
124 City Road
London
EC1V 2NX

Teatime LTD (Registered number: 09453819)

Balance Sheet
28 February 2024

28.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,826 3,173
Tangible assets 5 3,096 3,869
5,922 7,042

CURRENT ASSETS
Debtors 6 4,842 4,842
Cash at bank 884 (1,540 )
5,726 3,302
CREDITORS
Amounts falling due within one year 7 57,597 34,250
NET CURRENT LIABILITIES (51,871 ) (30,948 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(45,949

)

(23,906

)

CREDITORS
Amounts falling due after more than
one year

8

24,879

35,843
NET LIABILITIES (70,828 ) (59,749 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (70,829 ) (59,750 )
(70,828 ) (59,749 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Teatime LTD (Registered number: 09453819)

Balance Sheet - continued
28 February 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 24 November 2024 and were signed by:





H Oussaada - Director


Teatime LTD (Registered number: 09453819)

Notes to the Financial Statements
for the Year Ended 28 February 2024

1. STATUTORY INFORMATION

Teatime 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight Line over 5 Years
Plant and machinery - 25% on reducing balance

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.


Teatime LTD (Registered number: 09453819)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

2. ACCOUNTING POLICIES - continued
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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 March 2023
and 28 February 2024 3,461 2 3,463
AMORTISATION
At 1 March 2023 290 - 290
Charge for year 347 - 347
At 28 February 2024 637 - 637
NET BOOK VALUE
At 28 February 2024 2,824 2 2,826
At 28 February 2023 3,171 2 3,173

Teatime LTD (Registered number: 09453819)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 March 2023
and 28 February 2024 700 4,417 6,241 11,358
DEPRECIATION
At 1 March 2023 700 4,664 2,125 7,489
Charge for year - 608 165 773
At 28 February 2024 700 5,272 2,290 8,262
NET BOOK VALUE
At 28 February 2024 - (855 ) 3,951 3,096
At 28 February 2023 - (247 ) 4,116 3,869

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Other debtors 4,842 4,842

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Trade creditors - 1
Taxation and social security 7,300 8,356
Other creditors 50,297 25,893
57,597 34,250

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
28.2.24 28.2.23
£    £   
Other creditors 24,879 35,843