The Breakfast Group Limited - Accounts to registrar (filleted) - small 18.2
The Breakfast Group Limited - Accounts to registrar (filleted) - small 18.2
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2021 |
| FOR |
| THE BREAKFAST GROUP LIMITED |
| THE BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2021 |
| Page |
| Statement of Financial Position | 1 |
| Notes to the Financial Statements | 3 |
| THE BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| STATEMENT OF FINANCIAL POSITION |
| 31 DECEMBER 2021 |
| 2021 | 2020 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| STATEMENT OF FINANCIAL POSITION - continued |
| 31 DECEMBER 2021 |
| 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 Board of Directors and authorised for issue on |
| THE BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2021 |
| 1. | STATUTORY INFORMATION |
| The Breakfast Group Limited is a |
| Registered number: |
| Registered office: |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2020 - NIL). |
| THE BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2021 |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 January 2021 |
| Additions |
| Disposals | ( |
) |
| At 31 December 2021 |
| NET BOOK VALUE |
| At 31 December 2021 |
| At 31 December 2020 |
| The Company's investments at the Statement of Financial Position date in the share capital of companies include the following: |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| THE BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2021 |
| 4. | FIXED ASSET INVESTMENTS - continued |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| Registered office: UK |
| Nature of business: |
| % |
| Class of shares: | holding |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2021 | 2020 |
| £ | £ |
| Amounts owed by group undertakings |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2021 | 2020 |
| £ | £ |
| Amounts owed to group undertakings |
| Other creditors |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2021 | 2020 |
| value: | £ | £ |
| Ordinary | £1 | 2,702 | 2,702 |
| THE BREAKFAST GROUP LIMITED (REGISTERED NUMBER: 03929817) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2021 |
| 8. | RELATED PARTY DISCLOSURES |
| Included in debtors is the amount of £150,000 (2020: £264,480) due from group companies. |
| Included in creditors is the amount of £12,090 (2020: £10,100) due to group companies. |
| Group companies: |
| Fastman Limited (in liquidation) |
| Twiglet Restaurants Ltd (in liquidation) |
| Maison City Ltd |
| Opium C and D Ltd |
| Cornelius Restaurants Ltd |
| Wardour Bars Ltd |
| Halledge Limited |
| Exxo Restaurants Limited |
| There is no overall control of the company by any individual person. |