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Registered Number: 05439615
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 April 2024

for

LEANDRA RESTAURANT LTD

Directors Mr A Isaias
Mrs T Isaias
Mr L Isaias
Mr N Isaias
Registered Number 05439615
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
Secretary Mr A Isaias
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 being a restaurant.
Directors
The directors who have held office during the whole of the year were as follows:
Mr A Isaias
Mrs T Isaias
Mr L Isaias
Mr N Isaias
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
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 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 judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • 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 are sufficient to show and explain the company’s transactions and 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:


----------------------------------
Mr A Isaias
Director

Date approved: 23 January 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 30,000    60,000 
Tangible fixed assets 4 18,140    20,316 
Investments   1,000 
48,140    81,316 
Current assets      
Stocks 5 5,775    5,500 
Debtors 6 839,293    579,327 
Cash at bank and in hand 172,462    470,240 
1,017,530    1,055,067 
Creditors: amount falling due within one year 7 (526,518)   (634,369)
Net current assets 491,012    420,698 
 
Total assets less current liabilities 539,152    502,014 
Creditors: amount falling due after more than one year 8 (12,500)   (22,500)
Provisions for liabilities 9 (3,447)   (3,729)
Net assets 523,205    475,785 
 

Capital and reserves
     
Called up share capital 500    500 
Profit and loss account 522,705    475,285 
Shareholders' funds 523,205    475,785 
 


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:


-------------------------------
Mr A Isaias
Director
3
General Information
Leandra Restaurant Ltd is a private company, limited by shares, registered in England and Wales, registration number 05439615, registration address 5 Sandy Court, Ashleigh Way, Plympton, DEVON, PL7 5JX.

The presentation currency is £ sterling.
1.

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 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.
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 yrs 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.
2.

Average number of employees

Average number of employees during the year was 30 (2023 : 30).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 300,000    300,000 
Additions  
Disposals  
At 30 April 2024 300,000    300,000 
Amortisation
At 01 May 2023 240,000    240,000 
Charge for year 30,000    30,000 
On disposals  
At 30 April 2024 270,000    270,000 
Net book values
At 30 April 2024 30,000    30,000 
At 30 April 2023 60,000    60,000 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2023 77,775    78,317    141,683    1,215    298,990 
Additions   2,650    1,221      3,871 
Disposals        
At 30 April 2024 77,775    80,967    142,904    1,215    302,861 
Depreciation
At 01 May 2023 77,775    69,763    129,921    1,215    278,674 
Charge for year   2,801    3,246      6,047 
On disposals        
At 30 April 2024 77,775    72,564    133,167    1,215    284,721 
Net book values
Closing balance as at 30 April 2024   8,403    9,737      18,140 
Opening balance as at 01 May 2023   8,554    11,762      20,316 


5.

Stocks

2024
£
  2023
£
Stocks 5,775    5,500 
5,775    5,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 839,293    579,327 
839,293    579,327 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 55,398    35,226 
Bank Loans & Overdrafts 10,000    10,000 
Taxation and Social Security 136,505    100,256 
Other Creditors 324,615    488,887 
526,518    634,369 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 12,500    22,500 
12,500    22,500 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 3,447    3,729 
3,447    3,729 

10.

Related Party Disclosures

At the year end the company was owed £839,293 (2023: £579,327) by ENL Properties Ltd and the company owed Beatrice Ltd £272,357 (2023: £430,237). 

Mr A Isaias and Mrs T Isaias are directors in Beatrice Ltd.  Mr N Isaias and Mr L Isaias are directors in ENL Properties Ltd.
11.

Ultimate controlling party

The company is controlled by the directors.
4