Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2023 1 May 2022 false 1 May 2023 29 April 2024 29 April 2024 07982782 Taplow House Hotel Ltd Mr Jason Atherton Mrs Irha Atherton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07982782 2023-04-30 07982782 2024-04-29 07982782 2023-05-01 2024-04-29 07982782 frs-core:CurrentFinancialInstruments 2024-04-29 07982782 frs-core:Non-currentFinancialInstruments 2024-04-29 07982782 frs-core:ComputerEquipment 2024-04-29 07982782 frs-core:ComputerEquipment 2023-05-01 2024-04-29 07982782 frs-core:ComputerEquipment 2023-04-30 07982782 frs-core:FurnitureFittings 2024-04-29 07982782 frs-core:FurnitureFittings 2023-05-01 2024-04-29 07982782 frs-core:FurnitureFittings 2023-04-30 07982782 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-29 07982782 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-29 07982782 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-30 07982782 frs-core:PlantMachinery 2024-04-29 07982782 frs-core:PlantMachinery 2023-05-01 2024-04-29 07982782 frs-core:PlantMachinery 2023-04-30 07982782 frs-core:OtherReservesSubtotal 2024-04-29 07982782 frs-core:ShareCapital 2024-04-29 07982782 frs-core:RetainedEarningsAccumulatedLosses 2024-04-29 07982782 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-29 07982782 frs-bus:FilletedAccounts 2023-05-01 2024-04-29 07982782 frs-bus:SmallEntities 2023-05-01 2024-04-29 07982782 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-29 07982782 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-29 07982782 frs-bus:Director1 2023-05-01 2024-04-29 07982782 frs-bus:Director2 2023-05-01 2024-04-29 07982782 frs-bus:Director3 2023-05-01 2024-04-29 07982782 frs-core:CurrentFinancialInstruments 1 2024-04-29 07982782 frs-core:CurrentFinancialInstruments 2 2024-04-29 07982782 frs-countries:EnglandWales 2023-05-01 2024-04-29 07982782 2022-04-30 07982782 2023-04-30 07982782 2022-05-01 2023-04-30 07982782 frs-core:CurrentFinancialInstruments 2023-04-30 07982782 frs-core:Non-currentFinancialInstruments 2023-04-30 07982782 frs-core:OtherReservesSubtotal 2023-04-30 07982782 frs-core:ShareCapital 2023-04-30 07982782 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 07982782 frs-core:CurrentFinancialInstruments 1 2023-04-30 07982782 frs-core:CurrentFinancialInstruments 2 2023-04-30
Registered number: 07982782
Jason Atherton Restaurant Consultancy Limited
Financial Statements
For The Year Ended 29 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07982782
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 365,208 426,989
365,208 426,989
CURRENT ASSETS
Stocks 5 9,813 17,469
Debtors 6 681,195 508,825
Cash at bank and in hand 27,424 66,258
718,432 592,552
Creditors: Amounts Falling Due Within One Year 7 (985,311 ) (723,526 )
NET CURRENT ASSETS (LIABILITIES) (266,879 ) (130,974 )
TOTAL ASSETS LESS CURRENT LIABILITIES 98,329 296,015
Creditors: Amounts Falling Due After More Than One Year 8 (90,000 ) (109,280 )
NET ASSETS 8,329 186,735
CAPITAL AND RESERVES
Called up share capital 9 100 100
Other reserves 268,204 268,204
Profit and Loss Account (259,975 ) (81,569 )
SHAREHOLDERS' FUNDS 8,329 186,735
Page 1
Page 2
For the year ending 29 April 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Atherton
Director
05/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jason Atherton Restaurant Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07982782 . The registered office is 13 Pollen Street, London, W1S 1NH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is derived from the sale of food and beverages and is measured as the fair value of the consideration
received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the life of the lease
Plant & Machinery Over 7 years on a straight line basis
Fixtures & Fittings Over 7 years on a straight line basis
Computer Equipment 3 Years straight line basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
(i) Financial assets
Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at
transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured
at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest rate method.
(ii) Financial liabilities
Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value
of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2023: 32)
25 32
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 984,816 456,821 738,659 158 2,180,454
Additions - - 10,200 - 10,200
As at 29 April 2024 984,816 456,821 748,859 158 2,190,654
Depreciation
As at 1 May 2023 586,516 431,947 734,958 44 1,753,465
Provided during the period 56,900 5,988 9,040 53 71,981
As at 29 April 2024 643,416 437,935 743,998 97 1,825,446
Net Book Value
As at 29 April 2024 341,400 18,886 4,861 61 365,208
As at 1 May 2023 398,300 24,874 3,701 114 426,989
5. Stocks
2024 2023
£ £
Stock 9,813 17,469
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 70,232 60,734
Other debtors 501,820 382,277
Other debtors (1) 111,727 91,781
Other debtors (2) - (24,393 )
Pension scheme prepayments (2,584 ) (1,574 )
681,195 508,825
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 540,036 467,732
Bank loans and overdrafts - 4,697
Other taxes and social security 16,732 18,294
VAT 60,016 58,970
Other creditors - 57,520
Other creditors (1) 157,462 113,882
Other creditors (2) 208,845 -
Accruals and deferred income 2,220 2,431
985,311 723,526
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 90,000 130,000
Corporation tax - (20,720 )
90,000 109,280
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
At the year end £344,357.97 (2023 £382,277) was due from companies with common directors.
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