Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302023-06-16falseLicensed restaurants270falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14940898 2023-06-15 14940898 2023-06-16 2024-06-30 14940898 2022-06-16 2023-06-15 14940898 2024-06-30 14940898 c:Director1 2023-06-16 2024-06-30 14940898 d:Buildings d:LongLeaseholdAssets 2023-06-16 2024-06-30 14940898 d:Buildings d:ShortLeaseholdAssets 2023-06-16 2024-06-30 14940898 d:Buildings d:ShortLeaseholdAssets 2024-06-30 14940898 d:PlantMachinery 2023-06-16 2024-06-30 14940898 d:PlantMachinery 2024-06-30 14940898 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-16 2024-06-30 14940898 d:OfficeEquipment 2023-06-16 2024-06-30 14940898 d:OfficeEquipment 2024-06-30 14940898 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-16 2024-06-30 14940898 d:OwnedOrFreeholdAssets 2023-06-16 2024-06-30 14940898 d:CurrentFinancialInstruments 2024-06-30 14940898 d:Non-currentFinancialInstruments 2024-06-30 14940898 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14940898 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 14940898 d:ShareCapital 2024-06-30 14940898 d:SharePremium 2024-06-30 14940898 d:RetainedEarningsAccumulatedLosses 2024-06-30 14940898 c:FRS102 2023-06-16 2024-06-30 14940898 c:AuditExempt-NoAccountantsReport 2023-06-16 2024-06-30 14940898 c:FullAccounts 2023-06-16 2024-06-30 14940898 c:PrivateLimitedCompanyLtd 2023-06-16 2024-06-30 14940898 d:HirePurchaseContracts d:WithinOneYear 2024-06-30 14940898 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-06-30 14940898 e:PoundSterling 2023-06-16 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14940898









ONE J-SHED DINING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
ONE J-SHED DINING LIMITED
REGISTERED NUMBER: 14940898

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
632,402

  
632,402

Current assets
  

Stocks
  
5,996

Debtors: amounts falling due within one year
 5 
28,999

Bank and cash balances
  
12,944

  
47,939

Creditors: amounts falling due within one year
 6 
(254,132)

Net current (liabilities)/assets
  
 
 
(206,193)

Total assets less current liabilities
  
426,209

Creditors: amounts falling due after more than one year
 7 
(303,575)

  

Net assets
  
122,634


Capital and reserves
  

Called up share capital 
  
1,000

Share premium account
  
412,599

Profit and loss account
  
(290,965)

  
122,634


The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 income statement 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: 

Page 1

 
ONE J-SHED DINING LIMITED
REGISTERED NUMBER: 14940898
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

................................................
Jonathan Woolway
Director

Date: 2 June 2025

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

Page 2

 
ONE J-SHED DINING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

One J-Shed Dining 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

 
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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director, having reviewed the Company's financial performance and position up to the date these
financial statements were approved, is of the opinion that the Company has available at its disposal,
adequate financial resources to continue in operational existence for the foreseeable future.

While there will always remain inherent uncertainty, the director has no reason to believe that a
material uncertainty exists that may cast significant doubt about the ability of the Company to
continue as a going concern and therefore consider it both appropriate to continue to adopt the going
concern basis in preparing the Company's financial statements and to not recognise any adjustments
in the financial statements that would arise if the going concern basis were to become no longer
appropriate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

  
2.3

Turnover

Turnover is measured at the fair value of the consideration received net of Vat and trade discounts. Turnover is recognised at the point the meal is served to the customer.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ONE J-SHED DINING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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:

Long-term leasehold property
-
20%
Short-term leasehold property
-
20%
Plant and machinery
-
25%
Office equipment
-
25%

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.

 
2.8

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 weighted average 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.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
ONE J-SHED DINING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 5

 
ONE J-SHED DINING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 27.


4.


Tangible fixed assets





Leasehold property
Plant and machinery
Office equipment
Total

£
£
£
£



Cost or valuation


Additions
286,879
431,037
864
718,780



At 30 June 2024

286,879
431,037
864
718,780



Depreciation


Charge for the period on owned assets
39,363
46,849
166
86,378



At 30 June 2024

39,363
46,849
166
86,378



Net book value



At 30 June 2024
247,516
384,188
698
632,402


5.


Debtors

2024
£


Prepayments and accrued income
28,999

28,999


Page 6

 
ONE J-SHED DINING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
63,990

Other taxation and social security
40,783

Obligations under finance lease and hire purchase contracts
85,999

Other creditors
62,241

Accruals and deferred income
1,119

254,132



7.


Creditors: Amounts falling due after more than one year

2024
£

Net obligations under finance leases and hire purchase contracts
303,575

303,575



8.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
£


1 yr
85,999

2-5 yrs
303,575

389,574

 
Page 7