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REGISTERED NUMBER: 09165268 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

PERILLA DINING LTD

PERILLA DINING LTD (REGISTERED NUMBER: 09165268)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


PERILLA DINING LTD

COMPANY INFORMATION
for the Year Ended 31 August 2024







Directors: M K Emmerson
B Marks
P E Howard
T Kochs
M F Nail





Registered office: Forest House Office
3 - 5 Horndean Road
Bracknell
Berkshire
RG12 0XQ





Registered number: 09165268 (England and Wales)





Accountants: Norwoods
Forest House Office
3 - 5 Horndean Road
Bracknell
Berkshire
RG12 0XQ

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PERILLA DINING LTD (REGISTERED NUMBER: 09165268)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Perilla Dining Ltd for the year ended 31 August 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes 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 http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Perilla Dining Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Perilla Dining Ltd and state those matters that we have agreed to state to the Board of Directors of Perilla Dining Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Perilla Dining Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Perilla Dining Ltd. You consider that Perilla Dining Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Perilla Dining Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Norwoods
Forest House Office
3 - 5 Horndean Road
Bracknell
Berkshire
RG12 0XQ


8 January 2025

PERILLA DINING LTD (REGISTERED NUMBER: 09165268)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 681,655 181,806

CURRENT ASSETS
Stocks 5 67,377 21,429
Debtors 6 79,975 47,599
Cash at bank 270,343 539,114
417,695 608,142
CREDITORS
Amounts falling due within one year 7 523,989 234,690
NET CURRENT (LIABILITIES)/ASSETS (106,294 ) 373,452
TOTAL ASSETS LESS CURRENT LIABILITIES 575,361 555,258

PROVISIONS FOR LIABILITIES 15,743 15,743
NET ASSETS 559,618 539,515

CAPITAL AND RESERVES
Called up share capital 125,100 125,100
Share premium 164,940 164,940
Retained earnings 269,578 249,475
SHAREHOLDERS' FUNDS 559,618 539,515

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2025 and were signed on its behalf by:





M K Emmerson - Director


PERILLA DINING LTD (REGISTERED NUMBER: 09165268)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Perilla Dining 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.
Short leasehold - at varying rates on cost
Improvements to property - over the term of the lease
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2023 - 17 ) .

PERILLA DINING LTD (REGISTERED NUMBER: 09165268)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and Computer
leasehold property machinery equipment Totals
£    £    £    £    £   
Cost
At 1 September 2023 83,000 136,680 147,783 2,910 370,373
Additions 10,000 211,012 351,656 4,968 577,636
At 31 August 2024 93,000 347,692 499,439 7,878 948,009
Depreciation
At 1 September 2023 - 54,215 131,442 2,910 188,567
Charge for year 326 16,945 59,544 972 77,787
At 31 August 2024 326 71,160 190,986 3,882 266,354
Net book value
At 31 August 2024 92,674 276,532 308,453 3,996 681,655
At 31 August 2023 83,000 82,465 16,341 - 181,806

5. STOCKS
2024 2023
£    £   
Stocks 67,377 21,429

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 5,636
Other debtors 79,975 41,963
79,975 47,599

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 186,851 52,935
Taxation and social security 166,501 75,883
Other creditors 170,637 105,872
523,989 234,690

8. OTHER FINANCIAL COMMITMENTS

Total Financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £374,950 (2023: £130,450), in relation to rent due over the term of the leases.