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Registered Number: 07272087
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 April 2024

for

BEATRICE LTD

Directors Leandra Restaurant Limited
Mr A Isaias
Mrs T Isaias
Registered Number 07272087
Registered Office 5 Sandy Court
Ashleigh Way
Plympton
Devon
PL7 5JX
Accountants H M Williams Chartered Certified Accountants
5 Sandy Court
Ashleigh Way
Plymouth
PL7 5JX
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 April 2024.
Principal activities
The principal activity of the company in the year under review was that of hoteliers.
Directors
The directors who have held office during the whole of the year were as follows:
Leandra Restaurant Limited
Mr A Isaias
Mrs T Isaias
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Leandra Restaurant Limited
Director

Date approved: 23 January 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 141,947    146,320 
Investments 4 510,000   
651,947    146,320 
Current assets      
Stocks 5 16,275    15,500 
Debtors 6 922,726    1,084,632 
Cash at bank and in hand 2,724,895    2,802,768 
3,663,896    3,902,900 
Creditors: amount falling due within one year 7 (632,766)   (578,661)
Net current assets 3,031,130    3,324,239 
 
Total assets less current liabilities 3,683,077    3,470,559 
Provisions for liabilities 8 9,774    11,155 
Net assets 3,692,851    3,481,714 
 

Capital and reserves
     
Called up share capital 1,040    1,040 
Profit and loss account 3,691,811    3,480,674 
Shareholders' funds 3,692,851    3,481,714 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 January 2025 and were signed on its behalf by:


-------------------------------
Leandra Restaurant Limited
Director
3
General Information
Beatrice Ltd is a private company, limited by shares, registered in England and Wales, registration number 07272087, registration address 5 Sandy Court, Ashleigh Way, Plympton, Devon, PL7 5JX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Deferred taxation
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and Buildings 25 Year Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 Year Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.

Average number of employees

Average number of employees during the year was 52 (2023 : 49).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2023 117,487    159,086    115,655    8,538    400,766 
Additions   18,000    1,895    692    20,587 
Disposals        
At 30 April 2024 117,487    177,086    117,550    9,230    421,353 
Depreciation
At 01 May 2023 28,196    121,267    98,285    6,698    254,446 
Charge for year 4,699    13,955    4,816    1,490    24,960 
On disposals        
At 30 April 2024 32,895    135,222    103,101    8,188    279,406 
Net book values
Closing balance as at 30 April 2024 84,592    41,864    14,449    1,042    141,947 
Opening balance as at 01 May 2023 89,291    37,819    17,370    1,840    146,320 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2023  
Additions 510,000    510,000 
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2024 510,000    510,000 

5.

Stocks

2024
£
  2023
£
Stocks 16,275    15,500 
16,275    15,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   6,402 
Other Debtors 922,726    1,078,230 
922,726    1,084,632 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 52,264    47,906 
Taxation and Social Security 177,769    173,055 
Other Creditors 402,733    357,700 
632,766    578,661 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax (9,774)   (11,155)
(9,774)   (11,155)

9.

Related Party Disclosures

At the year end £272,357 (2023: £430,237 ) was owed from Leandra Restaurant Limited.  The company is a related party.
10.

Ultimate controlling party

The ultimate controlling party is Beatrice Group Holdings Limited.

4