Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-312023-03-22Licensed Restaurantsfalse2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14747824 2023-03-21 14747824 2023-03-22 2024-03-31 14747824 2022-03-22 2023-03-21 14747824 2024-03-31 14747824 c:Director2 2023-03-22 2024-03-31 14747824 d:Buildings d:ShortLeaseholdAssets 2023-03-22 2024-03-31 14747824 d:Buildings d:ShortLeaseholdAssets 2024-03-31 14747824 d:PlantMachinery 2023-03-22 2024-03-31 14747824 d:PlantMachinery 2024-03-31 14747824 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-22 2024-03-31 14747824 d:FurnitureFittings 2023-03-22 2024-03-31 14747824 d:FurnitureFittings 2024-03-31 14747824 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-03-22 2024-03-31 14747824 d:ComputerEquipment 2023-03-22 2024-03-31 14747824 d:ComputerEquipment 2024-03-31 14747824 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-03-22 2024-03-31 14747824 d:OwnedOrFreeholdAssets 2023-03-22 2024-03-31 14747824 d:CurrentFinancialInstruments 2024-03-31 14747824 d:Non-currentFinancialInstruments 2024-03-31 14747824 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14747824 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 14747824 d:ShareCapital 2024-03-31 14747824 d:RetainedEarningsAccumulatedLosses 2024-03-31 14747824 c:OrdinaryShareClass1 2023-03-22 2024-03-31 14747824 c:OrdinaryShareClass1 2024-03-31 14747824 c:OrdinaryShareClass2 2023-03-22 2024-03-31 14747824 c:OrdinaryShareClass2 2024-03-31 14747824 c:FRS102 2023-03-22 2024-03-31 14747824 c:AuditExempt-NoAccountantsReport 2023-03-22 2024-03-31 14747824 c:FullAccounts 2023-03-22 2024-03-31 14747824 c:PrivateLimitedCompanyLtd 2023-03-22 2024-03-31 14747824 e:PoundSterling 2023-03-22 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14747824









JULYNKA LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
JULYNKA LTD
REGISTERED NUMBER: 14747824

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
286,567

  
286,567

Current assets
  

Stocks
  
1,326

Debtors: amounts falling due within one year
 5 
129,707

Cash at bank and in hand
 6 
183,727

  
314,760

Creditors: amounts falling due within one year
 7 
(72,491)

Net current assets
  
 
 
242,269

Total assets less current liabilities
  
528,836

Creditors: amounts falling due after more than one year
 8 
(675,671)

  

Net (liabilities)/assets
  
(146,835)


Capital and reserves
  

Called up share capital 
  
101

Profit and loss account
  
(146,936)

  
(146,835)


Page 1

 
JULYNKA LTD
REGISTERED NUMBER: 14747824
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 Period 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 comprehensive income 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: 




J Oschmann
Director

Date: 17 June 2025

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

Page 2

 
JULYNKA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Julynka Limited is a private company, limited by shares, registered in England and Wales. The
company's registered office is 101 New Cavendish Street, London, W1W 6XH.
The finanacial statements are presented in Sterling, which is the functional and presentational currency of
the company.

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 financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
 
The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
 
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

Page 3

 
JULYNKA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the Period in which they are incurred.

 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Restaurant equipment
-
25%
reducing balance method
Fixtures and fittings
-
25%
reducing balance method
Computer equipment
-
25%
reducing balance method

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

 
JULYNKA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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 balance sheet 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.

 
2.7

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.

 
2.8

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.

 
2.9

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.


3.


Employees



The average monthly number of employees, including directors, during the Period was 2.

Page 5

 
JULYNKA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Tangible fixed assets





Short-term leasehold property
Restaurant equipment
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


Additions
242,874
22,208
21,321
2,482
288,885



At 31 March 2024

242,874
22,208
21,321
2,482
288,885



Depreciation


Charge for the Period 
-
463
1,493
362
2,318



At 31 March 2024

-
463
1,493
362
2,318



Net book value



At 31 March 2024
242,874
21,745
19,828
2,120
286,567


5.


Debtors

2024
£


Other debtors
128,134

Prepayments and accrued income
1,573

129,707



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
183,727

183,727


Page 6

 
JULYNKA LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
60,078

Other creditors
9,101

Accruals and deferred income
3,312

72,491



8.


Creditors: Amounts falling due after more than one year

2024
£

Other loans
675,671

675,671



9.


Share capital

2024
£
Authorised, allotted, called up and fully paid


50 Ordinary A shares of £1.00 each
50
51 Ordinary B shares of £1.00 each
51

101


During the year 101 ordinary shares of £1 each were allotted and fully paid at par for cash consideration to form the working capital base of the company.

 
Page 7