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REGISTERED NUMBER: 09209315 (England and Wales)




















EAT & BREATHE LTD

Unaudited Financial Statements

for the Year Ended 30 April 2024






EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EAT & BREATHE LTD

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: P Marshall
D Hickson
R J Stafford BA (Hons) FCA
J D Miller





SECRETARY: R J Stafford BA (Hons) FCA





REGISTERED OFFICE: 3 The Studios
320 Chorley Old Road
Bolton
BL1 4JU





REGISTERED NUMBER: 09209315 (England and Wales)





ACCOUNTANTS: SCCA Limited T/a Stafford & Co
Chartered Accountants
3 The Studios
320 Chorley Old Road
Bolton
Lancashire
BL1 4JU

EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,693 11,159
20,693 11,159

CURRENT ASSETS
Stocks 1,500 38,014
Debtors 6 134,485 60,715
Cash at bank 2,821 10,295
138,806 109,024
CREDITORS
Amounts falling due within one year 7 116,354 205,141
NET CURRENT ASSETS/(LIABILITIES) 22,452 (96,117 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,145

(84,958

)

CREDITORS
Amounts falling due after more than one
year

8

(10,596

)

-

PROVISIONS FOR LIABILITIES (5,173 ) -
NET ASSETS/(LIABILITIES) 27,376 (84,958 )

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 15,000 15,000
Retained earnings 12,276 (100,058 )
SHAREHOLDERS' FUNDS 27,376 (84,958 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)

Balance Sheet - continued
30 APRIL 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 Board of Directors and authorised for issue on 16 January 2025 and were signed on its behalf by:





P Marshall - Director


EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Eat & Breathe 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 2019, is being amortised evenly over its estimated useful life of four 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% straight line
Computer equipment - 25% straight line

Stocks
Work in progress is stated at recoverable amount which is initially valued by reference to charge out rates. The policy is not to recognise value which is not recoverable.Work in progress is regularly reviewed and irrecoverable amounts are written off. If the recoverability of work is doubtful a provision is included in the financial statements.

Recoverability is subjective, based on the knowledge of the client and the details of the client assignment along with the age of the work in progress.

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.


EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 7,049
AMORTISATION
At 1 May 2023
and 30 April 2024 7,049
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 111,262
Additions 19,188
At 30 April 2024 130,450
DEPRECIATION
At 1 May 2023 100,103
Charge for year 9,654
At 30 April 2024 109,757
NET BOOK VALUE
At 30 April 2024 20,693
At 30 April 2023 11,159

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 29,405 58,325
Amounts owed by group undertakings 99,906 -
Other debtors 5,174 2,390
134,485 60,715

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,101 27,967
Trade creditors 75,854 52,277
Taxation and social security 16,933 8,644
Other creditors 14,466 116,253
116,354 205,141

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,596 -

EAT & BREATHE LTD (REGISTERED NUMBER: 09209315)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Invoice finance facility - 20,825

Included within other creditors is an amount of £Nil (2023 £20,825) which relates to RBS Invoice Finance Ltd invoice finance facility. Details of the charge can be found at Companies House.

10. ULTIMATE CONTROLLING PARTY

The controlling party is STMGRP Ltd.

Shoot the Moon Group Ltd is regarded as the ultimate controlling party by virtue of their 50% ownership.