Caseware UK (AP4) 2023.0.135 2023.0.135 6Take-away food shops and mobile food standstrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-28falsetrue SC767613 2023-04-27 SC767613 2023-04-28 2023-12-31 SC767613 2022-04-28 2023-04-27 SC767613 2023-12-31 SC767613 c:Director1 2023-04-28 2023-12-31 SC767613 d:PlantMachinery 2023-04-28 2023-12-31 SC767613 d:PlantMachinery 2023-12-31 SC767613 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-28 2023-12-31 SC767613 d:CurrentFinancialInstruments 2023-12-31 SC767613 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC767613 d:ShareCapital 2023-12-31 SC767613 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC767613 c:FRS102 2023-04-28 2023-12-31 SC767613 c:AuditExempt-NoAccountantsReport 2023-04-28 2023-12-31 SC767613 c:FullAccounts 2023-04-28 2023-12-31 SC767613 c:PrivateLimitedCompanyLtd 2023-04-28 2023-12-31 SC767613 e:PoundSterling 2023-04-28 2023-12-31 iso4217:GBP xbrli:pure
Registered number: SC767613













Pablo Eggs EDI Ltd

Financial statements
Information for filing with the registrar

31 December 2023




 
Pablo Eggs EDI Ltd


Balance sheet
At 31 December 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
19,862

  
19,862

Current assets
  

Stocks
  
10,764

Debtors
 5 
24,650

Cash at bank and in hand
  
5,100

  
40,514

Creditors: amounts falling due within one year
 6 
(56,236)

Net current liabilities
  
 
 
(15,722)

Total assets less current liabilities
  
4,140

  

Net assets
  
4,140


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
4,139

Shareholders' funds
  
4,140


1

 
Pablo Eggs EDI Ltd

    
Balance sheet (continued)
At 31 December 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 period in question in accordance with section 476 of the Companies Act 2006.

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

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

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 on 23 December 2024.




E Dent
Director

Company registered number: SC767613
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Pablo Eggs EDI Ltd
 
 

Notes to the financial statements
Period ended 31 December 2023

1.


General information

The company is a private company limited by shares, incorporated and domiciled in the United Kingdom. The address of the registered office is 62 Inverleith Row, Edinburgh, Scotland, EH3 5PX. 

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. 

 
2.2

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.

 
2.3

Taxation

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.

 
2.4

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line basis.

Depreciation is provided on the following basis:

Plant and machinery
-
4 year straight line

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.

3

 
Pablo Eggs EDI Ltd
 

 
Notes to the financial statements
Period ended 31 December 2023

2.Accounting policies (continued)

 
2.5

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 weighted average cost basis.
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.

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the period was 6. 



4.


Tangible fixed assets





Plant and machinery

£



Cost


Additions
23,815



At 31 December 2023

23,815



Depreciation


Charge for the period
3,953



At 31 December 2023

3,953



Net book value



At 31 December 2023
19,862

4

 
Pablo Eggs EDI Ltd
 
 

Notes to the financial statements
Period ended 31 December 2023

5.


Debtors

2023
£


Trade debtors
6,209

Amounts owed by associated companies
16,066

Other debtors
2,375

24,650



6.


Creditors: amounts falling due within one year

2023
£

Bank overdrafts
484

Trade creditors
4,540

Amounts owed to associated companies
31,702

Other taxation
12,010

Accruals and deferred income
7,500

56,236


 
5