1 May 2024 v2025.65.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP035558912024-05-012025-04-30035558912025-04-30035558912024-04-3003555891core:WithinOneYear2025-04-3003555891core:WithinOneYear2024-04-3003555891core:ShareCapital2025-04-3003555891core:ShareCapital2024-04-3003555891core:RetainedEarningsAccumulatedLosses2025-04-3003555891core:RetainedEarningsAccumulatedLosses2024-04-3003555891bus:Director12024-05-012025-04-3003555891bus:RegisteredOffice2024-05-012025-04-3003555891core:PlantMachinery2024-05-012025-04-3003555891core:FurnitureFittingsToolsEquipment2024-05-012025-04-3003555891core:MotorVehicles2024-05-012025-04-3003555891core:LandBuildings2024-05-012025-04-30035558912023-05-012024-04-3003555891core:PlantMachinery2024-05-01035558912024-05-0103555891core:LandBuildings2025-04-3003555891core:PlantMachinery2025-04-3003555891core:PlantMachinery2024-04-300355589112024-05-012025-04-3003555891countries:EnglandWales2024-05-012025-04-3003555891bus:AuditExempt-NoAccountantsReport2024-05-012025-04-3003555891bus:PrivateLimitedCompanyLtd2024-05-012025-04-3003555891bus:SmallEntities2024-05-012025-04-3003555891bus:FullAccounts2024-05-012025-04-30
Company registration number:
03555891
SAN REMO CATERING @ RUISLIP LIDO LTD
Unaudited Filleted Financial Statements for the year ended
30 April 2025
SAN REMO CATERING @ RUISLIP LIDO LTD
Statement of Financial Position
30 April 2025
20252024
Note££
Fixed assets    
Tangible assets 5
22,971
 
8,058
 
Current assets    
Stocks
5,944
 
6,493
 
Debtors 6
19,466
 
12,666
 
Cash at bank and in hand
99,465
 
195,833
 
124,875
 
214,992
 
Creditors: amounts falling due within one year 7
(163,116
 )
(173,689
 )
Net current (liabilities)/assets
(38,241
 )
41,303
 
Total assets less current liabilities (15,270 ) 49,361  
Capital and reserves    
Called up share capital
4
 
4
 
Profit and loss account
(15,274
 )
49,357
 
Shareholders (deficit)/funds
(15,270
 )
49,361
 
For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
15 July 2025
, and are signed on behalf of the board by:
G Della-Camera
Director
Company registration number:
03555891
SAN REMO CATERING @ RUISLIP LIDO LTD
Notes to the Financial Statements
Year ended
30 April 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
1 Kings Avenue
,
Winchmore Hill
,
London
,
N21 3NA
, United Kingdom.
The principal activity of the company is that of a cafe.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the presentation and functional currency of the company.

Going concern

As at the year end the company suffered a loss of £64,480 and had a net asset deficit of £15,119 and this may cast doubt on the company’s ability to continue as a going concern. The director confirms that he will continue to support the company financially and considers that the company is a going concern and therefore has prepared the financial statements on this basis.

Judgements and key sources of estimation uncertainty

The company makes certain estimates and assumptions regarding the future. Estimates and judgements are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period are discussed below.
- Useful lives of depreciable assets Management reviews the useful lives of depreciable assets at each reporting date to ensure that the useful lives represent a reasonable estimate of likely period of benefit to the Company. Actual useful lives, however, may vary due to unforseen events.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% reducing balance
Fixtures, fittings and equipment
25% reducing balance
Motor vehicles
25% reducing balance
Land and buildings
Straight line over 5 years

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
25
(2024:
25.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 May 2024
 -  
83,261
 
83,261
 
Additions
2,221
 
21,180
 
23,401
 
Disposals -  
(26,650
 )
(26,650
 )
At
30 April 2025
2,221
 
77,791
 
80,012
 
Depreciation      
At
1 May 2024
 -  
75,203
 
75,203
 
Charge
444
 
7,066
 
7,510
 
Disposals -  
(25,672
 )
(25,672
 )
At
30 April 2025
444
 
56,597
 
57,041
 
Carrying amount      
At
30 April 2025
1,777
 
21,194
 
22,971
 
At 30 April 2024 -  
8,058
 
8,058
 

6 Debtors

20252024
££
Other debtors
19,466
 
12,666
 

7 Creditors: amounts falling due within one year

20252024
££
Trade creditors
34,397
 
9,739
 
Taxation and social security
26,212
 
23,033
 
Other creditors
102,507
 
140,917
 
163,116
 
173,689
 

9 Controlling party

There is no single ultimate controlling party of the company.