Rocksalt Bistro Limited


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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 09264409 frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:UnlistedNon-exchangeTraded 2021-03-31 09264409 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 09264409 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 09264409 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 09264409 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frs-core:Non-currentFinancialInstruments 10 2022-03-31 09264409 11 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 11 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 11 2022-03-31 09264409 12 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 12 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 12 2022-03-31 09264409 13 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 13 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 13 2022-03-31 09264409 14 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 14 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 14 2022-03-31 09264409 15 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 15 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 15 2022-03-31 09264409 16 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 16 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 16 2022-03-31 09264409 17 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 17 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 17 2022-03-31 09264409 18 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 18 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 18 2022-03-31 09264409 19 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 19 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 19 2022-03-31 09264409 20 2021-04-01 2022-03-31 09264409 frs-core:CurrentFinancialInstruments 20 2022-03-31 09264409 frs-core:Non-currentFinancialInstruments 20 2022-03-31 09264409 dpl-frs:Item1 2021-04-01 2022-03-31 09264409 dpl-frs:Item1 2021-03-31 09264409 dpl-frs:Item1 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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2021-03-31 09264409 dpl-frs:Item4 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 09264409 dpl-frs:Item5 2021-04-01 2022-03-31 09264409 dpl-frs:Item5 2021-03-31 09264409 dpl-frs:Item5 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 09264409 dpl-frs:Item6 2021-04-01 2022-03-31 09264409 dpl-frs:Item6 2021-03-31 09264409 dpl-frs:Item6 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 09264409 dpl-frs:Item7 2021-04-01 2022-03-31 09264409 dpl-frs:Item7 2021-03-31 09264409 dpl-frs:Item7 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 09264409 dpl-frs:Item8 2021-04-01 2022-03-31 09264409 dpl-frs:Item8 2021-03-31 09264409 dpl-frs:Item8 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 09264409 dpl-frs:Item9 2021-04-01 2022-03-31 09264409 dpl-frs:Item9 2021-03-31 09264409 dpl-frs:Item9 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 09264409 dpl-frs:Item10 2021-04-01 2022-03-31 09264409 dpl-frs:Item10 2021-03-31 09264409 dpl-frs:Item10 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 09264409 dpl-frs:Item11 2021-04-01 2022-03-31 09264409 dpl-frs:Item11 2021-03-31 09264409 dpl-frs:Item11 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 09264409 dpl-frs:Item12 2021-04-01 2022-03-31 09264409 dpl-frs:Item12 2021-03-31 09264409 dpl-frs:Item12 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 09264409 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 09264409 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 09264409 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 09264409 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 09264409 1 2021-04-01 2022-03-31 09264409 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 09264409
Rocksalt Bistro Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Solid Rock Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09264409
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,589 29,309
20,589 29,309
CURRENT ASSETS
Stocks 5 11,000 6,000
Debtors 6 250,691 221,083
Cash at bank and in hand 57,962 50,756
319,653 277,839
Creditors: Amounts Falling Due Within One Year 7 (89,254 ) (75,010 )
NET CURRENT ASSETS (LIABILITIES) 230,399 202,829
TOTAL ASSETS LESS CURRENT LIABILITIES 250,988 232,138
Creditors: Amounts Falling Due After More Than One Year 8 (77,350 ) (77,350 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,645 ) (3,645 )
NET ASSETS 169,993 151,143
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 169,893 151,043
SHAREHOLDERS' FUNDS 169,993 151,143
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Endrit Rrokaj
Director
18/07/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rocksalt Bistro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09264409 . The registered office is Clarence House, 35 Clarence Street, Market Harbough, LE16 7NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight Line
Fixtures & Fittings 20% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2022: 20)
22 20
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 82,364 46,161 128,525
As at 31 March 2023 82,364 46,161 128,525
Depreciation
As at 1 April 2022 54,991 44,225 99,216
Provided during the period 8,236 484 8,720
As at 31 March 2023 63,227 44,709 107,936
Net Book Value
As at 31 March 2023 19,137 1,452 20,589
As at 1 April 2022 27,373 1,936 29,309
5. Stocks
2023 2022
£ £
Finished goods 11,000 6,000
11,000 6,000
6. Debtors
2023 2022
£ £
Due within one year
Rrokaj Properties 170,141 83,500
GNK Investments & Asset Management Ltd 80,550 60,000
Directors' loan accounts - 77,583
250,691 221,083
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 62,462 2
Other loans - 23,800
Corporation tax 11,951 39,329
Other taxes and social security 28 938
VAT 7,299 10,709
Net wages 3,637 -
...CONTINUED
Page 4
Page 5
Other creditors 158 232
Accruals and deferred income 1,750 -
Directors' loan accounts 1,969 -
89,254 75,010
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 77,350 77,350
77,350 77,350
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5