FRESCA RESTAURANTS LIMITED

Company Registration Number:
06829870 (England and Wales)

Unaudited abridged accounts for the year ended 31 May 2024

Period of accounts

Start date: 01 June 2023

End date: 31 May 2024

FRESCA RESTAURANTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 May 2024

Balance sheet
Notes

FRESCA RESTAURANTS LIMITED

Balance sheet

As at 31 May 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 50,524 51,081
Total fixed assets: 50,524 51,081
Current assets
Stocks: 7,610 6,580
Debtors: 4 3,306 5,305
Cash at bank and in hand: 28,146 19,073
Total current assets: 39,062 30,958
Creditors: amounts falling due within one year: 5 (72,521) (61,123)
Net current assets (liabilities): (33,459) (30,165)
Total assets less current liabilities: 17,065 20,916
Creditors: amounts falling due after more than one year: 6 (10,000) (20,000)
Provision for liabilities: (1,794) (1,286)
Total net assets (liabilities): 5,271 (370)
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: 4,271 (1,370)
Shareholders funds: 5,271 (370)

The notes form part of these financial statements

FRESCA RESTAURANTS LIMITED

Balance sheet statements

For the year ending 31 May 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 21 February 2025
and signed on behalf of the board by:

Name: Mr S P Carberry
Status: Director

The notes form part of these financial statements

FRESCA RESTAURANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of Vat and other sales related taxes.

Tangible fixed assets and depreciation policy

Property improvements - over 15 years Plant & machinery - 33% straight line Fixtures & fittings - 25% reducing balance Equipment - 25% straight line Motor vehicles - 25% straight line

FRESCA RESTAURANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

2. Employees

2024 2023
Average number of employees during the period 24 22

FRESCA RESTAURANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

3. Tangible Assets

Total
Cost £
At 01 June 2023 369,265
Additions 12,872
At 31 May 2024 382,137
Depreciation
At 01 June 2023 318,184
Charge for year 13,429
At 31 May 2024 331,613
Net book value
At 31 May 2024 50,524
At 31 May 2023 51,081

FRESCA RESTAURANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

4. Debtors

2024 2023
££
Debtors due after more than one year: 0 0

FRESCA RESTAURANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

5. Creditors: amounts falling due within one year note

Bank loans - £10,000 Trade creditors - £7,499 Corporation tax - £3,975 Other taxation & social security - £35,100 Other creditors - £8,879 Accruals & deferred income - £7,068

FRESCA RESTAURANTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 May 2024

6. Creditors: amounts falling due after more than one year note

Bank loans & overdrafts - £10,000