Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31102023-06-01falseNo description of principal activity9truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08075660 2023-06-01 2024-05-31 08075660 2022-06-01 2023-05-31 08075660 2024-05-31 08075660 2023-05-31 08075660 2022-06-01 08075660 c:Director1 2023-06-01 2024-05-31 08075660 d:Buildings d:ShortLeaseholdAssets 2023-06-01 2024-05-31 08075660 d:Buildings d:ShortLeaseholdAssets 2024-05-31 08075660 d:Buildings d:ShortLeaseholdAssets 2023-05-31 08075660 d:PlantMachinery 2023-06-01 2024-05-31 08075660 d:PlantMachinery 2024-05-31 08075660 d:PlantMachinery 2023-05-31 08075660 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08075660 d:FurnitureFittings 2023-06-01 2024-05-31 08075660 d:FurnitureFittings 2024-05-31 08075660 d:FurnitureFittings 2023-05-31 08075660 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08075660 d:OfficeEquipment 2023-06-01 2024-05-31 08075660 d:OfficeEquipment 2024-05-31 08075660 d:OfficeEquipment 2023-05-31 08075660 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08075660 d:OtherPropertyPlantEquipment 2023-06-01 2024-05-31 08075660 d:OtherPropertyPlantEquipment 2024-05-31 08075660 d:OtherPropertyPlantEquipment 2023-05-31 08075660 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08075660 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08075660 d:CurrentFinancialInstruments 2024-05-31 08075660 d:CurrentFinancialInstruments 2023-05-31 08075660 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 08075660 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 08075660 d:ShareCapital 2024-05-31 08075660 d:ShareCapital 2023-05-31 08075660 d:ShareCapital 2022-06-01 08075660 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 08075660 d:RetainedEarningsAccumulatedLosses 2024-05-31 08075660 d:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 08075660 d:RetainedEarningsAccumulatedLosses 2023-05-31 08075660 d:RetainedEarningsAccumulatedLosses 2022-06-01 08075660 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 08075660 d:AcceleratedTaxDepreciationDeferredTax 2023-05-31 08075660 c:FRS102 2023-06-01 2024-05-31 08075660 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 08075660 c:FullAccounts 2023-06-01 2024-05-31 08075660 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 08075660 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 08075660









BATEMAN STREET RESTAURANTS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
BATEMAN STREET RESTAURANTS LTD
REGISTERED NUMBER: 08075660

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
30,575
42,277

  
30,575
42,277

Current assets
  

Stocks
  
7,315
7,315

Debtors: amounts falling due within one year
 5 
39,543
32,652

Cash at bank and in hand
 6 
5,523
34,552

  
52,381
74,519

Creditors: amounts falling due within one year
 7 
(2,164,139)
(2,173,595)

Net current liabilities
  
 
 
(2,111,758)
 
 
(2,099,076)

Total assets less current liabilities
  
(2,081,183)
(2,056,799)

Provisions for liabilities
  

Deferred tax
 8 
(5,808)
(6,320)

  
 
 
(5,808)
 
 
(6,320)

Net liabilities
  
(2,086,991)
(2,063,119)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(2,086,992)
(2,063,120)

  
(2,086,991)
(2,063,119)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
BATEMAN STREET RESTAURANTS LTD
REGISTERED NUMBER: 08075660
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Yannis Theodorakakos
Director

Date: 4 February 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 2

 

 
BATEMAN STREET RESTAURANTS LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 June 2022
1
(2,022,018)
(2,022,017)





Loss for the year
-
(41,102)
(41,102)





At 1 June 2023
1
(2,063,120)
(2,063,119)





Loss for the year
-
(23,872)
(23,872)



At 31 May 2024
1
(2,086,992)
(2,086,991)



The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
BATEMAN STREET RESTAURANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Bateman Street Restaurants Ltd is a private company, limited by shares, registered in England and
Wales. The company's registered number and registered office address are as below:
Registered number: 08075660
Registered office: The Courtyard, 14a Sydenham Road, Croydon, England, CR0 2EE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue 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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
BATEMAN STREET RESTAURANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its 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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
BATEMAN STREET RESTAURANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
10%
on cost
Plant and machinery
-
20%
on cost
Fixtures and fittings
-
20%
on cost
Office equipment
-
20%
on cost
Other fixed assets
-
20%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
BATEMAN STREET RESTAURANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 9). 


4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Other fixed assets
Total

£
£
£
£
£
£



Cost or valuation


At 1 June 2023
221,505
33,148
383,902
7,683
8,000
654,238


Additions
-
1,928
1,883
-
-
3,811



At 31 May 2024

221,505
35,076
385,785
7,683
8,000
658,049



Depreciation


At 1 June 2023
214,102
26,820
359,257
5,995
5,787
611,961


Charge for the year on owned assets
1,811
5,391
5,991
720
1,600
15,513



At 31 May 2024

215,913
32,211
365,248
6,715
7,387
627,474



Net book value



At 31 May 2024
5,592
2,865
20,537
968
613
30,575



At 31 May 2023
7,403
6,328
24,645
1,688
2,213
42,277


5.


Debtors

2024
2023
Page 7

 
BATEMAN STREET RESTAURANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.Debtors (continued)

£
£


Trade debtors
198
350

Other debtors
23,815
17,445

Prepayments and accrued income
15,530
14,857

39,543
32,652



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,523
34,552

5,523
34,552



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
74,755
74,755

Trade creditors
37,160
35,152

Other taxation and social security
20,920
17,872

Other creditors
2,018,336
2,020,259

Accruals and deferred income
12,968
25,557

2,164,139
2,173,595



8.


Deferred taxation




2024


£






At beginning of year
(6,320)


Charged to profit or loss
512



At end of year
(5,808)

Page 8

 
BATEMAN STREET RESTAURANTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
 
8.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(5,808)
(6,320)

(5,808)
(6,320)


9.


Provisions










At 31 May 2024

 
Page 9