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REGISTERED NUMBER: 04331990 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

IMOTEKA LIMITED

IMOTEKA LIMITED (REGISTERED NUMBER: 04331990)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


IMOTEKA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: P I Owers





REGISTERED OFFICE: Mill House Restaurant
Beverley Road
Skidby
Cottingham
East Yorkshire
HU16 5TF





REGISTERED NUMBER: 04331990 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

IMOTEKA LIMITED (REGISTERED NUMBER: 04331990)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 104,027 143,791
104,027 143,791

CURRENT ASSETS
Debtors 6 508,384 577,108
Cash at bank and in hand 1,216 57,275
509,600 634,383
CREDITORS
Amounts falling due within one year 7 698,603 780,172
NET CURRENT LIABILITIES (189,003 ) (145,789 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(84,976

)

(1,998

)

CREDITORS
Amounts falling due after more than one
year

8

(58,333

)

(108,333

)

PROVISIONS FOR LIABILITIES (13,708 ) (15,642 )
NET LIABILITIES (157,017 ) (125,973 )

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Retained earnings (158,017 ) (126,973 )
SHAREHOLDERS' FUNDS (157,017 ) (125,973 )

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

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

The director acknowledges his 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.

IMOTEKA LIMITED (REGISTERED NUMBER: 04331990)

BALANCE SHEET - continued
31 OCTOBER 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2025 and were signed by:





P I Owers - Director


IMOTEKA LIMITED (REGISTERED NUMBER: 04331990)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Imoteka 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.

The accounts are prepared under the going concern basis due to the continued support of the director and shareholder.

Turnover
Turnover relates to food and drink sales excluding discounts, rebates, value added tax and other taxes, and is recognised at point of sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has being fully amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

IMOTEKA LIMITED (REGISTERED NUMBER: 04331990)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of income and retained earnings on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates an auto enrolment pension scheme. Contributions payable to the company's pension scheme are charged to the statement of income and retained earnings in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 26 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 350,000
AMORTISATION
At 1 November 2023
and 31 October 2024 350,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 366,286 560,211 926,497
DEPRECIATION
At 1 November 2023 291,036 491,670 782,706
Charge for year 26,056 13,708 39,764
At 31 October 2024 317,092 505,378 822,470
NET BOOK VALUE
At 31 October 2024 49,194 54,833 104,027
At 31 October 2023 75,250 68,541 143,791

IMOTEKA LIMITED (REGISTERED NUMBER: 04331990)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed by associates 498,081 528,584
Other debtors 10,303 48,524
508,384 577,108

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 50,000 50,000
Trade creditors 7,147 89,825
Taxation and social security 40,845 69,381
Other creditors 600,611 570,966
698,603 780,172

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 58,333 108,333

9. SECURED DEBTS

The following secured debts are included within creditors:

31.10.24 31.10.23
£    £   
Bank loans 108,333 158,333

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

11. RELATED PARTY DISCLOSURES

As at 31 October 2024 amounts owed by associated companies were as follows:

31.10.24 31.10.23
£ £
SNC Holdings Limited - 17,100
Sasso Group Limited 272,336 285,367
Country Park Leisure Limited 225,745 226,117