Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activity2023-08-01false8773true 07710318 2023-08-01 2024-07-31 07710318 2022-08-01 2023-07-31 07710318 2024-07-31 07710318 2023-07-31 07710318 c:Director1 2023-08-01 2024-07-31 07710318 c:Director1 2024-07-31 07710318 c:Director2 2023-08-01 2024-07-31 07710318 c:RegisteredOffice 2023-08-01 2024-07-31 07710318 d:PlantMachinery 2023-08-01 2024-07-31 07710318 d:PlantMachinery 2024-07-31 07710318 d:PlantMachinery 2023-07-31 07710318 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07710318 d:MotorVehicles 2023-08-01 2024-07-31 07710318 d:MotorVehicles 2024-07-31 07710318 d:MotorVehicles 2023-07-31 07710318 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07710318 d:FurnitureFittings 2023-08-01 2024-07-31 07710318 d:FurnitureFittings 2024-07-31 07710318 d:FurnitureFittings 2023-07-31 07710318 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07710318 d:ComputerEquipment 2023-08-01 2024-07-31 07710318 d:ComputerEquipment 2024-07-31 07710318 d:ComputerEquipment 2023-07-31 07710318 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07710318 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07710318 d:CurrentFinancialInstruments 2024-07-31 07710318 d:CurrentFinancialInstruments 2023-07-31 07710318 d:Non-currentFinancialInstruments 2024-07-31 07710318 d:Non-currentFinancialInstruments 2023-07-31 07710318 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 07710318 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 07710318 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 07710318 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 07710318 d:ShareCapital 2024-07-31 07710318 d:ShareCapital 2023-07-31 07710318 d:RetainedEarningsAccumulatedLosses 2024-07-31 07710318 d:RetainedEarningsAccumulatedLosses 2023-07-31 07710318 c:FRS102 2023-08-01 2024-07-31 07710318 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 07710318 c:FullAccounts 2023-08-01 2024-07-31 07710318 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 07710318 d:WithinOneYear 2024-07-31 07710318 d:WithinOneYear 2023-07-31 07710318 d:BetweenOneFiveYears 2024-07-31 07710318 d:BetweenOneFiveYears 2023-07-31 iso4217:GBP xbrli:pure
Company registration number: 07710318







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024


BRIGIT'S AFTERNOON TEA LIMITED






































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BRIGIT'S AFTERNOON TEA LIMITED
 


 
COMPANY INFORMATION


Directors
P Bloch (resigned 10 December 2024)
C S N Bloch 




Registered number
07710318



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


BRIGIT'S AFTERNOON TEA LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


BRIGIT'S AFTERNOON TEA LIMITED
REGISTERED NUMBER:07710318



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
531,430
421,239

  
531,430
421,239

Current assets
  

Inventories
 5 
120,926
123,499

Debtors: amounts falling due within one year
 6 
1,482,452
564,120

Cash at bank and in hand
  
1,856,914
2,088,247

  
3,460,292
2,775,866

Creditors: amounts falling due within one year
 7 
(1,908,154)
(1,754,802)

Net current assets
  
 
 
1,552,138
 
 
1,021,064

Total assets less current liabilities
  
2,083,568
1,442,303

Creditors: amounts falling due after more than one year
 8 
(44,445)
(77,778)

Provisions for liabilities
  

Deferred tax
  
(126,350)
(97,374)

  
 
 
(126,350)
 
 
(97,374)

Net assets
  
1,912,773
1,267,151


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
1,912,573
1,266,951

  
1,912,773
1,267,151


Page 1

 


BRIGIT'S AFTERNOON TEA LIMITED
REGISTERED NUMBER:07710318


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

The directors consider 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 directors acknowledge their 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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

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




................................................
C S N Bloch
Director

Date: 14 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


BRIGIT'S AFTERNOON TEA LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Brigit's Afternoon Tea Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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 3

 


BRIGIT'S AFTERNOON TEA LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.3

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 reporting 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 reporting 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 reporting date.

 
2.4

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.

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:

Plant and machinery
-
20%
Motor vehicles
-
20%
Fixtures and fittings
-
20%
Computer equipment
-
20%

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.

Page 4

 


BRIGIT'S AFTERNOON TEA LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

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 reporting 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.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 87 (2023 - 73).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 August 2023
111,674
1,614,059
18,892
17,072
1,761,697


Additions
33,825
202,591
19,877
7,134
263,427



At 31 July 2024

145,499
1,816,650
38,769
24,206
2,025,124



Depreciation


At 1 August 2023
92,901
1,225,156
15,793
6,608
1,340,458


Charge for the year on owned assets
15,981
129,364
4,190
3,701
153,236



At 31 July 2024

108,882
1,354,520
19,983
10,309
1,493,694



Net book value



At 31 July 2024
36,617
462,130
18,786
13,897
531,430



At 31 July 2023
18,773
388,903
3,099
10,464
421,239

Page 5

 


BRIGIT'S AFTERNOON TEA LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Stocks

2024
2023
£
£

Raw materials and consumables
120,926
123,499

120,926
123,499



6.


Debtors

2024
2023
£
£


Trade debtors
33,544
54,806

Amounts owed by group undertakings
293
293

Amounts owed by connected undertakings
24,641
1,458

Other debtors
1,121,634
331,955

Prepayments and accrued income
221,745
81,017

Tax recoverable
80,595
94,591

1,482,452
564,120



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
33,333
33,333

Trade creditors
368,245
180,953

Amounts owed to group undertakings
229,805
126,109

Amounts owed to connected undertakings
-
77,330

Corporation tax
102,685
227,658

Taxation and social security
60,105
104,135

Other creditors
239,249
176,624

Accruals and deferred income
874,732
828,660

1,908,154
1,754,802


The bank loan and other facilities are secured by way of a fixed and floating charge over the company's assets.

Page 6

 


BRIGIT'S AFTERNOON TEA LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
44,445
77,778

44,445
77,778


The bank loan and other facilities are secured by way of a fixed and floating charge over the company's assets.


9.


Commitments under operating leases

At 31 July 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
55,175
164,613

Later than 1 year and not later than 5 years
-
55,175

55,175
219,788


10.


Related party transactions

At the reporting date the company was owed £24,641 (2023: £75,872 owed by the company) by companies under common control. The balance can be found within debtors (2023: creditors amounts falling due within one year).

 
Page 7