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Registered Number: 12465268
England and Wales

 

 

 

BON APPETIT GROUP LONDON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Gian Manzi
Robert Manzi
Registered Number 12465268
Registered Office 42 Lytton Road,
Barnet
EN5 5BY
Accountants The Expert Eye
42 Lytton Road,
Barnet
EN5 5BY
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 415,577    429,077 
Investments 4 100    100 
415,677    429,177 
Current assets      
Stocks 5 35,000    25,000 
Debtors 6 1,074,594    460,415 
Cash at bank and in hand 415,269    397,538 
1,524,863    882,953 
Creditors: amount falling due within one year 7 (1,013,231)   (803,192)
Net current assets 511,632    79,761 
 
Total assets less current liabilities 927,309    508,938 
Creditors: amount falling due after more than one year 8 (139,172)   (141,710)
Accruals and deferred income 13,250   
Provisions for liabilities 9 (103,894)   (40,534)
Net assets 697,493    326,694 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 697,393    326,594 
Shareholders' funds 697,493    326,694 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 06 May 2025 and were signed on its behalf by:


-------------------------------
Gian Manzi
Director
-------------------------------
Robert Manzi
Director
2
General Information
Bon Appetit Group London Limited is a private company, limited by shares, registered in England and Wales, registration number 12465268, registration address 42 Lytton Road,, Barnet, EN5 5BY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25 Reducing Balance
Computer Equipment 33 Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 101 (2023 : 88).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2023 553,836    11,412    565,248 
Additions 119,468    3,340    122,808 
Disposals 2,170      2,170 
At 31 March 2024 675,474    14,752    690,226 
Depreciation
At 01 April 2023 131,803    4,369    136,172 
Charge for year 134,385    3,804    138,189 
On disposals 288      288 
At 31 March 2024 266,476    8,173    274,649 
Net book values
Closing balance as at 31 March 2024 408,998    6,579    415,577 
Opening balance as at 01 April 2023 422,034    7,043    429,077 


4.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 April 2023 100    100 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 100    100 

5.

Stocks

2024
£
  2023
£
Stocks 35,000    25,000 
35,000    25,000 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 865,081    403,579 
Other Debtors 209,513    56,836 
1,074,594    460,415 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 325,961    321,621 
Bank Loans & Overdrafts 40,887   
Taxation and Social Security 419,887    247,342 
Obligations under HP/Financial Leases 58,104    55,355 
Other Creditors 168,392    178,874 
1,013,231    803,192 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations under HP/Financial Leases 139,172    141,710 
139,172    141,710 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 103,894    40,534 
103,894    40,534 

10.

Other Commitments or Events

The directors are aware of certain tangible assets currently held outside of the company, which are intended to be transferred into the company in due course. These assets have not been recognised in the current financial statements, as legal ownership remains external to the company as at the reporting date and no binding agreement for their transfer has yet been executed.

It is expected that these assets will be utilised in the company's ongoing operations. The directors will assess and recognise the assets in line with the company's accounting policies once the transfer has been completed and legal ownership has been confirmed.


3