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REGISTERED NUMBER: SC649527 (Scotland)




















Bento Express Lothian Ltd

Unaudited Financial Statements

for the Year Ended 31 October 2024






Bento Express Lothian Ltd (Registered number: SC649527)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bento Express Lothian Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTOR: Mr J Liu



SECRETARY: Ms R Zhang



REGISTERED OFFICE: 17 Campbell Road
Edinburgh
Midlothian
EH12 6DT



REGISTERED NUMBER: SC649527 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: Barclays
Unit 2, 10-15 Princes Street
Edinburgh
EH2 2AN

Bento Express Lothian Ltd (Registered number: SC649527)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 31,393 35,878
Tangible assets 5 49,613 89,266
81,006 125,144

CURRENT ASSETS
Stocks 4,500 18,000
Debtors 6 23,180 24,914
Cash at bank and in hand 232,758 194,136
260,438 237,050
CREDITORS
Amounts falling due within one year 7 190,585 95,268
NET CURRENT ASSETS 69,853 141,782
TOTAL ASSETS LESS CURRENT LIABILITIES 150,859 266,926

PROVISIONS FOR LIABILITIES 12,403 22,317
NET ASSETS 138,456 244,609

Bento Express Lothian Ltd (Registered number: SC649527)

Balance Sheet - continued
31 October 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 138,356 244,509
138,456 244,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20 February 2025 and were signed by:





Mr J Liu - Director


Bento Express Lothian Ltd (Registered number: SC649527)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Bento Express Lothian Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. 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 and revenue recognition
Turnover represents net invoiced sales of goods, excluding value added tax, is recognised at the point when a meal is served or delivered to the customer.

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 etc - 33% on cost, 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

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.


Bento Express Lothian Ltd (Registered number: SC649527)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provision for liabilities
Provisions are recognised where the company has a present obligation as a result of a past event, it is probably the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 18 ) .

Bento Express Lothian Ltd (Registered number: SC649527)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023
and 31 October 2024 44,848
AMORTISATION
At 1 November 2023 8,970
Charge for year 4,485
At 31 October 2024 13,455
NET BOOK VALUE
At 31 October 2024 31,393
At 31 October 2023 35,878

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 182,071
Additions 538
At 31 October 2024 182,609
DEPRECIATION
At 1 November 2023 92,805
Charge for year 40,191
At 31 October 2024 132,996
NET BOOK VALUE
At 31 October 2024 49,613
At 31 October 2023 89,266

Bento Express Lothian Ltd (Registered number: SC649527)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 23,180 24,914

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,550 -
Amounts owed to group undertakings 109,507 1,311
Taxation and social security 57,562 84,732
Other creditors 18,966 9,225
190,585 95,268

The director's current account is unsecured, interest free and has no fixed repayment period.

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 48,500 45,500
Between one and five years 188,375 193,250
In more than five years 220,208 260,775
457,083 499,525

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Jiawei Liu.

Bento Express UK Ltd is a wholly owned subsidiary of Bento Holding UK Ltd, a company registered in Scotland and whose registered office is 17 Campbell Road, Edinburgh, Scotland, EH12 6DT.