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REGISTERED NUMBER: 03243683 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Eat N' Bowl Enterprises Limited

Eat N' Bowl Enterprises Limited (Registered number: 03243683)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eat N' Bowl Enterprises Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: D Parker
A Parker
N J Parker





REGISTERED OFFICE: Huntingdon Road
St Neots
Cambridgeshire
PE19 1XG





REGISTERED NUMBER: 03243683 (England and Wales)





ACCOUNTANTS: Harris & Co
Chartered Accountants
2 Pavilion Court
600 Pavilion Drive
Northampton
NN4 7SL

Eat N' Bowl Enterprises Limited (Registered number: 03243683)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 946,571 981,149

CURRENT ASSETS
Inventories 5 6,600 5,761
Debtors 6 18,807 44,296
Cash at bank and in hand 402,793 201,816
428,200 251,873
CREDITORS
Amounts falling due within one year 7 (112,117 ) (106,767 )
NET CURRENT ASSETS 316,083 145,106
TOTAL ASSETS LESS CURRENT LIABILITIES 1,262,654 1,126,255

CREDITORS
Amounts falling due after more than one
year

8

(385,820

)

(386,081

)
NET ASSETS 876,834 740,174

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 876,830 740,170
SHAREHOLDERS' FUNDS 876,834 740,174

Eat N' Bowl Enterprises Limited (Registered number: 03243683)

Balance Sheet - continued
31 August 2024


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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





D Parker - Director


Eat N' Bowl Enterprises Limited (Registered number: 03243683)

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


1. STATUTORY INFORMATION

Eat N' Bowl Enterprises 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.

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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The sales are recognised when the service has been performed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Long leasehold - Straight line over the life of the lease
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on reducing balance

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

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.

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.

Eat N' Bowl Enterprises Limited (Registered number: 03243683)

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


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 19 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Long and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2023 788,522 508,185 23,824 1,320,531
Additions - 6,769 21,950 28,719
Disposals - (12,581 ) (22,174 ) (34,755 )
At 31 August 2024 788,522 502,373 23,600 1,314,495
DEPRECIATION
At 1 September 2023 137,951 185,050 16,381 339,382
Charge for year 6,392 34,881 3,201 44,474
Eliminated on disposal - (419 ) (15,513 ) (15,932 )
At 31 August 2024 144,343 219,512 4,069 367,924
NET BOOK VALUE
At 31 August 2024 644,179 282,861 19,531 946,571
At 31 August 2023 650,571 323,135 7,443 981,149

The net book value of property, plant and equipment includes £ (1) (2023 - £ 9,012 ) in respect of assets held under hire purchase contracts.

5. INVENTORIES
2024 2023
£    £   
Stocks 6,600 5,761

Eat N' Bowl Enterprises Limited (Registered number: 03243683)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,375 9,165
Other debtors 11,432 8,669
Directors' current accounts - 1,223
Tax - 25,239
18,807 44,296

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,811 47,589
Hire purchase contracts 4,734 4,734
Tax 37,518 -
Social security and other taxes 3,562 3,177
VAT 29,642 22,236
Net wages liability 1,012 1,012
Directors' current accounts 18,093 25,404
Accruals and deferred income 2,745 2,615
112,117 106,767

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-5 years 74,056 170,473
Bank loans more 5 yr by instal 202,201 101,311
Hire purchase contracts 13,019 17,753
Directors' loan accounts 96,544 96,544
385,820 386,081

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 202,201 101,311

Eat N' Bowl Enterprises Limited (Registered number: 03243683)

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


9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 291,068 319,373
Hire purchase contracts 17,753 22,487
308,821 341,860

The bank loan is secured by two fixed legal charges over the company assets. The HP is secured on the financed assets.

10. CONTROLLING PARTY

The controlling party is the directors.