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REGISTERED NUMBER: 09843176 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

YUU KITCHEN LIMITED

YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Statement of Financial Position 1

Notes to the Financial Statements 3


YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,537 35,000

CURRENT ASSETS
Stocks 5 8,566 8,222
Debtors 6 51,367 23,591
Cash at bank and in hand 48,917 53,952
108,850 85,765
CREDITORS
Amounts falling due within one year 7 290,903 153,591
NET CURRENT LIABILITIES (182,053 ) (67,826 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(151,516

)

(32,826

)

CREDITORS
Amounts falling due after more than one
year

8

55,807

126,299
NET LIABILITIES (207,323 ) (159,125 )

CAPITAL AND RESERVES
Called up share capital 10 1,200 1,200
Share premium 201,300 201,300
Retained earnings (409,823 ) (361,625 )
SHAREHOLDERS' FUNDS (207,323 ) (159,125 )

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 2023


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 17 January 2025 and were signed by:





E H Y Yu - Director


YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Yuu Kitchen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09843176

Registered office: 368 Forest Road
London
E17 5JF

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.

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 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 26 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 November 2022
and 31 October 2023 111,570 238,368 15,720 365,658
DEPRECIATION
At 1 November 2022 86,570 228,368 15,720 330,658
Charge for year 4,463 - - 4,463
At 31 October 2023 91,033 228,368 15,720 335,121
NET BOOK VALUE
At 31 October 2023 20,537 10,000 - 30,537
At 31 October 2022 25,000 10,000 - 35,000

5. STOCKS
2023 2022
£    £   
Stocks 8,566 8,222

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,422 -
Amounts owed by group undertakings 4,302 -
Other debtors 44,643 23,591
51,367 23,591

YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 35,246 -
Trade creditors 30,922 56,975
Taxation and social security 21,578 27,415
Other creditors 203,157 69,201
290,903 153,591

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 9) 55,807 126,299

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 35,246 -

Amounts falling due between one and two years:
Bank loans - 1-2 years 35,246 126,299

Amounts falling due between two and five years:
Bank loans - 2-5 years 20,561 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,200 Ordinary £1 1,200 1,200

YUU KITCHEN LIMITED (REGISTERED NUMBER: 09843176)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


11. RELATED PARTY DISCLOSURES

Included in other debtors is the amount of £17,701 (2022: nil) due from the connected companies.
Included in other creditors is the amount of £118,251 (2022: £nil) due to the connected companies.

At the year end, £4,302 was owed to Commercial Street Restaurants Ltd, a group company.

Connected companies :
Opium Dim Sum Ltd
Opium C And D Ltd
Rum and Roll Ltd
Wardour Bars Ltd (in liquidation)
The Cove Bermondsey Ltd

The controlling party is Commercial Street Restaurants Ltd.