Registered number
08103446
BLEECKER ST. BURGER LTD
Filleted Accounts
30 April 2024
BLEECKER ST. BURGER LTD
Registered number: 08103446
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 1,468 2,159
Tangible assets 4 363,422 305,419
364,890 307,578
Current assets
Stocks 49,896 39,371
Debtors 5 677,282 489,355
Cash at bank and in hand 1,070,576 634,613
1,797,754 1,163,339
Creditors: amounts falling due within one year 6 (1,341,222) (1,017,663)
Net current assets 456,532 145,676
Total assets less current liabilities 821,422 453,254
Creditors: amounts falling due after more than one year 7 (25,088) (125,140)
Provisions for liabilities (30,285) (32,592)
Net assets 766,049 295,522
Capital and reserves
Called up share capital 104 104
Share premium 12,490 12,490
Profit and loss account 753,455 282,928
Shareholders' funds 766,049 295,522
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A H Kaufman
Director
Approved by the board on 28 January 2025
BLEECKER ST. BURGER LTD
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
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 represents income from the sale of food and drink from fast food outlets.
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.
Intangible fixed assets
Acquired intangible assets are capitalised at cost and amortised using the straight line basis over their useful lives. Intangible assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
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
Stocks comprise of consumable items, spare small equipment and merchandise for resale. Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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.
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.
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 113 101
3 Intangible fixed assets £
Trademarks:
Cost
At 1 May 2023 8,543
At 30 April 2024 8,543
Amortisation
At 1 May 2023 6,384
Provided during the year 691
At 30 April 2024 7,075
Net book value
At 30 April 2024 1,468
At 30 April 2023 2,159
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 686,472 351,036 25,000 1,062,508
Additions 151,467 57,217 - 208,684
Disposals - (5,250) - (5,250)
At 30 April 2024 837,939 403,003 25,000 1,265,942
Depreciation
At 1 May 2023 478,891 253,198 25,000 757,089
Charge for the year 91,156 58,800 - 149,956
On disposals - (4,525) - (4,525)
At 30 April 2024 570,047 307,473 25,000 902,520
Net book value
At 30 April 2024 267,892 95,530 - 363,422
At 30 April 2023 207,581 97,838 - 305,419
5 Debtors 2024 2023
£ £
Trade debtors 187,079 165,829
Other debtors & prepayments 490,203 323,526
677,282 489,355
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 100,000 100,000
Trade creditors 320,056 281,764
Taxation and social security costs 484,069 281,219
Other creditors 437,097 354,680
1,341,222 1,017,663
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 25,088 125,140
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
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