Registered number |
Registered number: | |||||||
Balance Sheet | |||||||
as at |
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Notes | 2024 | 2023 | |||||
£ | £ | ||||||
Fixed assets | |||||||
Intangible assets | 3 | ||||||
Tangible assets | 4 | ||||||
Current assets | |||||||
Stocks | |||||||
Debtors | 5 | ||||||
Cash at bank and in hand | |||||||
Creditors: amounts falling due within one year | 6 | ( |
( |
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Net current assets | |||||||
Total assets less current liabilities | |||||||
Creditors: amounts falling due after more than one year | 7 | ( |
( |
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Provisions for liabilities | ( |
( |
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Net assets | |||||||
Capital and reserves | |||||||
Called up share capital | |||||||
Share premium | |||||||
Profit and loss account | |||||||
Shareholders' funds | |||||||
A H Kaufman | |||||||
Director | |||||||
Approved by the board on |
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Notes to the Accounts | ||||||||
for the year ended |
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1 | Accounting policies | |||||||
Basis of preparation | ||||||||
Turnover | ||||||||
Turnover 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. Turnover is measured at fair value of the consideration received. |
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Intangible fixed assets | ||||||||
Tangible fixed assets | ||||||||
Leasehold premises | over the lease term | |||||||
Plant + Machinery | over 3-4 years | |||||||
Motor van | over 7 years | |||||||
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted if appropriate. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss. | ||||||||
Stocks | ||||||||
Debtors | ||||||||
Taxation | ||||||||
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. |
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Pensions | ||||||||
There is a defined contribution plan for the employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the profit and loss when they fall due. Amounts not paid are shown in accruals as a liability on the balance sheet. The assets of the plan are held separately from the company in independently administered funds. |
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Operating leases: The company as lessee | ||||||||
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is represententive of the time pattern of the lessee's benefit from the use of the leased asset. | ||||||||
2 | Employees | 2024 | 2023 | |||||
Number | Number | |||||||
Average number of persons employed by the company | ||||||||
3 | Intangible fixed assets | £ | ||||||
Trademarks: | ||||||||
Cost | ||||||||
At 1 May 2023 | ||||||||
At 30 April 2024 | ||||||||
Amortisation | ||||||||
At 1 May 2023 | ||||||||
Provided during the year | ||||||||
At 30 April 2024 | ||||||||
Net book value | ||||||||
At 30 April 2024 | ||||||||
At 30 April 2023 | ||||||||
Trademarks are being written off in equal annual instalments over their estimated economic life. | ||||||||
4 | Tangible fixed assets | |||||||
Leasehold Premises | Plant and machinery etc | Motor vehicles | Total | |||||
£ | £ | £ | £ | |||||
Cost | ||||||||
At 1 May 2023 | ||||||||
Additions | - | |||||||
Disposals | - | ( |
- | ( |
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At 30 April 2024 | ||||||||
Depreciation | ||||||||
At 1 May 2023 | ||||||||
Charge for the year | - | |||||||
On disposals | - | ( |
- | ( |
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At 30 April 2024 | ||||||||
Net book value | ||||||||
At 30 April 2024 | - | |||||||
At 30 April 2023 | - | |||||||
5 | Debtors | 2024 | 2023 | |||||
£ | £ | |||||||
Trade debtors | ||||||||
Other debtors & prepayments | ||||||||
6 | Creditors: amounts falling due within one year | 2024 | 2023 | |||||
£ | £ | |||||||
Bank loans and overdrafts | ||||||||
Trade creditors | ||||||||
Taxation and social security costs | ||||||||
Other creditors | ||||||||
7 | Creditors: amounts falling due after one year | 2024 | 2023 | |||||
£ | £ | |||||||
Bank loans | ||||||||
25,088 | 125,140 | |||||||
8 | Operating lease commitments | |||||||
Lessee | ||||||||
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as follows: | ||||||||
2024 | 2023 | |||||||
£ | £ | |||||||
Not later than one year | 538,637 | 429,982 | ||||||
Later than 1 year but not later than 5 years | 1,750,677 | 1,658,858 | ||||||
9 | Provisions for liabilities | 2024 | 2023 | |||||
£ | £ | |||||||
Deferred tax | 30,285 | 32,592 | ||||||
10 | Restatement of comparatives | |||||||
Note 4 | As originally stated in 2023 | Reclassification/Overstatement | As restated | |||||
Tangible fixed assets | 1,160,949 | (98,441) | 1,062,508 | |||||
Tangible fixed assets - Depreciation | (855,530) | 98,441 | (757,089) | |||||
Net effect of reclasification on balance sheet is nil | 305,419 | - | 305,419 | |||||
Profit and loss | ||||||||
Interest receivable | - | (423) | (423) | |||||
Interest payable | 14,857 | 423 | 15,280 | |||||
Sales | 8,513,992 | (54,423) | 8,459,569 | |||||
Cost of sales | (3,570,471) | 54,423 | (3,516,048) | |||||
Net effect on profit and loss is nil | 4,958,378 | - | 4,958,378 | |||||
The above reclassifications were made to rectify balances and improve presentation. | ||||||||
8 | Other information | |||||||
BLEECKER ST. BURGER LTD is a private company limited by shares and incorporated in England. Its registered office is: | ||||||||
1-3 Worship Street | ||||||||
2nd Floor C/O Buckworths | ||||||||
London | ||||||||
England | ||||||||
EC2A 2AB |