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Financial Statements
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Contents
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Page
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Officers and professional advisers
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1
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Strategic report
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2
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Director's report
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4
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Independent auditor's report to the members
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6
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Consolidated statement of comprehensive income
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11
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Consolidated statement of financial position
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12
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Company statement of financial position
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14
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Consolidated statement of changes in equity
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15
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Company statement of changes in equity
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17
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Consolidated statement of cash flows
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18
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Notes to the financial statements
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20
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Officers and Professional Advisers
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Director
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Registered office
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Auditor
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Chartered accountants & statutory auditor
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Aisling House
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50 Stranmillis Embankment
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Belfast
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BT9 5FL
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Bankers
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Donegall Square West
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Belfast
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BT1 6JS
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322 Antrim Road
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Glengormley
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Newtownabbey
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BT36 5EQ
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40-41 Westmoreland Street
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Dublin 2
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25-29 Royal Avenue
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Belfast
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BT1 1FB
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Ulster Bank Limited
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11-16 Donegall Square East
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Belfast
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BT1 5UB
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Solicitors
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Jefferson House
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42 Queen Street
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Belfast
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BT1 6HL
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Murray House
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Murray Street
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Belfast
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BT1 6DN
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Strategic Report
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Director
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Registered office:
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Director's Report
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Director
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Registered office:
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Independent Auditor's Report to the Members of
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(Senior Statutory Auditor)
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For and on behalf of
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Chartered accountants & statutory auditor
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Aisling House
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50 Stranmillis Embankment
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Belfast
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BT9 5FL
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Consolidated Statement of Comprehensive Income
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Period from
|
Period from
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||
30 Dec 19 to
|
24 Dec 18 to
|
||
31 Dec 20
|
29 Dec 19
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||
(restated)
|
|||
Note
|
£
|
£
|
|
Turnover
|
4
|
|
|
Cost of sales
|
|
|
-------------
|
---------------
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|
Gross profit
|
|
|
Administrative expenses
|
|
|
|
Other operating income
|
5
|
–
|
|
-------------
|
-------------
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||
Operating profit
|
6
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|
|
Income from shares in group undertakings
|
11
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|
(
|
Other interest receivable and similar income
|
12
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|
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Interest payable and similar expenses
|
13
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|
-------------
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-------------
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||
Profit before taxation
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|
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Tax on profit
|
14
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|
(
|
-------------
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-------------
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||
Profit for the financial period
|
|
|
|
-------------
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-------------
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||
Foreign currency retranslation
|
(
|
|
-------------
|
-------------
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|
Total comprehensive income for the period
|
|
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-------------
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-------------
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|
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Consolidated Statement of Financial Position
|
31 Dec 20
|
29 Dec 19
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|
(restated)
|
||
Note
|
£
|
£
|
Intangible assets
|
16
|
–
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Tangible assets
|
17
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|
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Investments
|
18
|
|
|
---------------
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---------------
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||
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Stocks
|
19
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|
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Debtors
|
20
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|
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Cash at bank and in hand
|
|
|
|
-------------
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-------------
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||
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|
||
Creditors: amounts falling due within one year
|
21
|
|
|
-------------
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---------------
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||
Net current assets/(liabilities)
|
|
(
|
|
---------------
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---------------
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||
Total assets less current liabilities
|
|
|
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Creditors: amounts falling due after more than one year
|
22
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|
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Provisions
|
23
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–
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|
---------------
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---------------
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||
Net assets
|
|
|
|
---------------
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---------------
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||
Called up share capital
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27
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|
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Share premium account
|
28
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|
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Capital redemption reserve
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28
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|
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Other reserves, including the fair value reserve
|
28
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Profit and loss account
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28
|
|
|
---------------
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-------------
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||
Equity attributable to the owners of the parent company
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|
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Non-controlling interests
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–
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---------------
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-------------
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---------------
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-------------
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Consolidated Statement of Financial Position (continued)
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|
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Director
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|
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Company Statement of Financial Position
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31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
Note
|
£
|
£
|
Investments
|
18
|
|
|
Debtors
|
20
|
|
|
Creditors: amounts falling due within one year
|
21
|
–
|
|
----
|
--------
|
||
Net current assets
|
|
|
|
---------
|
---------
|
||
Total assets less current liabilities
|
|
|
|
---------
|
---------
|
||
Net assets
|
|
|
|
---------
|
---------
|
||
Called up share capital
|
27
|
|
|
Share premium account
|
28
|
|
|
---------
|
---------
|
||
Shareholders funds
|
|
|
|
---------
|
---------
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||
|
|
Director
|
|
|
Consolidated Statement of Changes in Equity
|
Called up share capital
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Share premium account
|
Capital redemption reserve
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Other reserves, including the fair value reserve
|
Profit and loss account
|
Equity attributable to the owners of the parent company
|
Non-controlling interests
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Total
|
||
£
|
£
|
£
|
£
|
£
|
£
|
£
|
£
|
||
At 24 December 2018
|
|
|
|
|
|
|
|
|
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Profit for the period
|
|
|
–
|
|
|||||
Other comprehensive income for the period:
|
|||||||||
Foreign currency retranslation
|
–
|
–
|
–
|
–
|
|
|
–
|
|
|
----
|
----
|
---------
|
------------
|
-------------
|
-------------
|
----
|
-------------
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||
Total comprehensive income for the period
|
–
|
–
|
–
|
–
|
|
|
–
|
|
|
Disposal of subsidiary with minority interest
|
–
|
–
|
–
|
–
|
–
|
–
|
(10)
|
(10)
|
|
----
|
----
|
---------
|
------------
|
-------------
|
-------------
|
----
|
-------------
|
||
Total investments by and distributions to owners
|
–
|
–
|
–
|
–
|
–
|
–
|
(
|
(
|
|
At 29 December 2019
|
|
|
|
|
|
|
|
|
|
Profit for the period
|
|
|
–
|
|
|||||
Other comprehensive income for the period:
|
|||||||||
Foreign currency retranslation
|
–
|
–
|
–
|
–
|
(
|
(
|
–
|
(
|
|
----
|
----
|
---------
|
------------
|
-------------
|
-------------
|
----
|
-------------
|
||
Total comprehensive income for the period
|
–
|
–
|
–
|
–
|
|
|
–
|
|
|
|
Consolidated Statement of Changes in Equity (continued)
|
Called up share capital
|
Share premium account
|
Capital redemption reserve
|
Other reserves, including the fair value reserve
|
Profit and loss account
|
Equity attributable to the owners of the parent company
|
Non-controlling interests
|
Total
|
||
£
|
£
|
£
|
£
|
£
|
£
|
£
|
£
|
||
Dividends paid and payable
|
15
|
–
|
–
|
–
|
–
|
(
|
(
|
–
|
(
|
Disposal of subsidiary with minority interest
|
–
|
–
|
–
|
–
|
–
|
–
|
(20)
|
(20)
|
|
----
|
----
|
----
|
----
|
------------
|
------------
|
----
|
------------
|
||
Total investments by and distributions to owners
|
–
|
–
|
–
|
–
|
(
|
(
|
(
|
(
|
|
----
|
----
|
---------
|
------------
|
-------------
|
-------------
|
----
|
-------------
|
||
At 31 December 2020
|
|
|
|
|
|
|
–
|
|
|
----
|
----
|
---------
|
------------
|
-------------
|
-------------
|
----
|
-------------
|
||
|
Company Statement of Changes in Equity
|
Called up share capital
|
Share premium account
|
Profit and loss account
|
Total
|
||
£
|
£
|
£
|
£
|
||
At 24 December 2018
|
|
|
–
|
|
|
Profit for the period
|
–
|
–
|
|||
At 29 December 2019
|
|
|
–
|
|
|
Profit for the period
|
|
|
|||
----
|
---------
|
------------
|
------------
|
||
Total comprehensive income for the period
|
–
|
–
|
|
|
|
Dividends paid and payable
|
15
|
–
|
–
|
(
|
(
|
----
|
----
|
------------
|
------------
|
||
Total investments by and distributions to owners
|
–
|
–
|
(
|
(
|
|
----
|
---------
|
------------
|
------------
|
||
At 31 December 2020
|
|
|
–
|
|
|
----
|
---------
|
------------
|
------------
|
||
|
Consolidated Statement of Cash Flows
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Profit for the financial period
|
|
|
Adjustments for:
|
||
Depreciation of tangible assets
|
|
|
Amortisation of intangible assets
|
|
|
Fair value adjustment of investment property
|
|
|
Income from shares in group undertakings
|
(
|
|
Other interest receivable and similar income
|
(
|
(
|
Interest payable and similar expenses
|
|
|
Loss on disposal of tangible assets
|
|
|
Loss on disposal of intangible assets
|
–
|
|
Loss on disposal of investment property
|
|
–
|
Tax on profit
|
|
(
|
Accrued income
|
(
|
(
|
Changes in:
|
||
Stocks
|
(
|
(
|
Trade and other debtors
|
|
|
Trade and other creditors
|
(
|
(
|
Changes in dilapidation provision
|
(
|
(
|
-------------
|
-------------
|
|
Cash generated from operations
|
(
|
|
Interest paid
|
(
|
(
|
Interest received
|
|
|
Tax paid
|
(
|
(
|
-------------
|
------------
|
|
Net cash (used in)/from operating activities
|
(
|
|
-------------
|
------------
|
|
Purchase of tangible assets
|
(
|
(
|
Proceeds from sale of tangible assets
|
|
|
Purchase of intangible assets
|
(
|
(
|
Proceeds from sale of intangible assets
|
|
|
Proceeds from sale of subsidiaries
|
|
(
|
---------------
|
-------------
|
|
Net cash from/(used in) investing activities
|
|
(
|
---------------
|
-------------
|
|
Proceeds from borrowings
|
(
|
|
Dividends paid
|
(
|
–
|
---------------
|
-------------
|
|
Net cash (used in)/from financing activities
|
(
|
|
---------------
|
-------------
|
|
|
Consolidated Statement of Cash Flows (continued)
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
Note
|
£
|
£
|
Net increase/(decrease) in cash and cash equivalents
|
|
(
|
Cash and cash equivalents at beginning of period
|
4,910,633
|
11,479,646
|
-------------
|
-------------
|
|
Cash and cash equivalents at end of period
|
|
|
-------------
|
-------------
|
|
|
Notes to the Financial Statements
|
Goodwill
|
-
|
|
|
Franchise licences
|
-
|
|
|
Fixtures and fittings
|
-
|
|
|
Motor vehicles
|
-
|
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Retail sales
|
|
|
Rental income
|
|
|
Trading property sales
|
|
|
-------------
|
---------------
|
|
|
|
|
-------------
|
---------------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Rental income
|
–
|
|
Other operating income
|
–
|
|
----
|
------------
|
|
–
|
|
|
----
|
------------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Amortisation of intangible assets
|
|
|
Depreciation of tangible assets
|
|
|
Administrative expenses
|
–
|
336,977
|
|
Loss on disposal of tangible assets
|
|
|
|
Loss on disposal of intangible assets
|
–
|
|
|
Loss on disposal of investment property
|
|
–
|
|
Fair value adjustments to investment property
|
|
|
|
Impairment of trade debtors
|
41,913
|
224,092
|
|
Operating lease rentals
|
|
|
|
Foreign exchange differences
|
(
|
(
|
|
------------
|
------------
|
||
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Fees payable for the audit of the financial statements
|
|
|
---------
|
---------
|
|
31 Dec 20
|
29 Dec 19
|
|
No.
|
No.
|
|
Administrative staff
|
|
|
Restaurant staff
|
|
|
----
|
-------
|
|
|
|
|
----
|
-------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Wages and salaries
|
|
|
Social security costs
|
|
|
Other pension costs
|
|
|
------------
|
-------------
|
|
|
|
|
------------
|
-------------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Remuneration
|
|
|
--------
|
---------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Aggregate remuneration
|
|
|
--------
|
---------
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Investment property - fair value adjustment
|
|
|
–
|
–
|
Write off of other loans
|
–
|
(
|
–
|
–
|
---------
|
-------------
|
----
|
----
|
|
739,581
|
(27,766,793)
|
–
|
–
|
|
---------
|
-------------
|
----
|
----
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
(Gain)/loss on disposal of shares in group
|
46,053,383
|
(1,977,697)
|
-------------
|
------------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Other interest receivable and similar income
|
|
|
--------
|
--------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Interest on banks loans and overdrafts
|
|
|
Loss on fair value adjustment of financial liabilities at fair value through profit or loss
|
–
|
|
Other interest payable and similar charges
|
|
|
------------
|
------------
|
|
|
|
|
------------
|
------------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
UK current tax income
|
|
|
Adjustments in respect of prior periods
|
(
|
(
|
---------
|
------------
|
|
Total UK current tax
|
|
|
Foreign current tax income
|
|
|
Adjustments in respect of prior periods
|
–
|
|
---------
|
---------
|
|
Total foreign tax
|
|
|
---------
|
---------
|
|
Total current tax
|
|
|
---------
|
---------
|
|
Origination and reversal of timing differences
|
(
|
(
|
---------
|
---------
|
|
Tax on profit
|
|
(
|
---------
|
---------
|
|
Period from
|
Period from
|
|
30 Dec 19 to
|
24 Dec 18 to
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Profit on ordinary activities before taxation
|
|
|
-------------
|
-------------
|
|
Profit on ordinary activities by rate of tax
|
|
|
Adjustment to tax charge in respect of prior periods
|
(
|
(
|
Effect of expenses not deductible for tax purposes
|
(
|
(
|
Effect of capital allowances and depreciation
|
|
|
Effect of different UK tax rates on some earnings
|
7,317
|
81,451
|
Utilisation of tax losses
|
(
|
(
|
Unused tax losses
|
|
|
Origination and reversal of timing differences
|
(
|
(
|
-------------
|
-------------
|
|
Tax on profit
|
|
(
|
-------------
|
-------------
|
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
||
£
|
£
|
|
Dividends paid during the period (excluding those for which a liability existed at the end of the prior period )
|
|
–
|
------------
|
----
|
|
Group
|
Goodwill
|
Franchise licences
|
Total
|
£
|
£
|
£
|
|
Cost
|
|||
At 30 December 2019 (as restated)
|
|
|
|
Additions
|
–
|
|
|
Disposals
|
(
|
(
|
(
|
Foreign exchange movement
|
|
|
|
-------------
|
------------
|
-------------
|
|
At 31 December 2020
|
|
–
|
|
-------------
|
------------
|
-------------
|
|
Amortisation
|
|||
At 30 December 2019
|
|
|
|
Charge for the period
|
|
|
|
Disposals
|
(
|
(
|
(
|
Other movements
|
|
|
|
-------------
|
------------
|
-------------
|
|
At 31 December 2020
|
|
–
|
|
-------------
|
------------
|
-------------
|
|
Carrying amount
|
|||
At 31 December 2020
|
–
|
–
|
–
|
-------------
|
------------
|
-------------
|
|
At 29 December 2019
|
|
|
|
-------------
|
------------
|
-------------
|
|
Group
|
Land & buildings
|
Investment properties
|
Fixtures and fittings
|
Motor vehicles
|
Total
|
£
|
£
|
£
|
£
|
£
|
|
Cost
|
|||||
At 30 December 2019 (as restated)
|
|
|
|
|
|
Additions
|
–
|
|
|
|
|
Disposals
|
(
|
–
|
(
|
(
|
(
|
Transfer to stock
|
–
|
(
|
–
|
–
|
(
|
Revaluations
|
–
|
(
|
–
|
–
|
(
|
Foreign exchange movement
|
–
|
|
|
–
|
|
------------
|
--------------
|
-------------
|
--------
|
--------------
|
|
At 31 December 2020
|
–
|
|
–
|
–
|
|
------------
|
--------------
|
-------------
|
--------
|
--------------
|
|
Depreciation
|
|||||
At 30 December 2019
|
–
|
–
|
|
|
|
Charge for the period
|
–
|
–
|
|
–
|
|
Disposals
|
–
|
–
|
(
|
(
|
(
|
Foreign exchange movement
|
–
|
–
|
|
–
|
|
------------
|
--------------
|
-------------
|
--------
|
--------------
|
|
At 31 December 2020
|
–
|
–
|
–
|
–
|
–
|
------------
|
--------------
|
-------------
|
--------
|
--------------
|
|
Carrying amount
|
|||||
At 31 December 2020
|
–
|
|
–
|
–
|
|
------------
|
--------------
|
-------------
|
--------
|
--------------
|
|
At 29 December 2019
|
|
|
|
|
|
------------
|
--------------
|
-------------
|
--------
|
--------------
|
|
Group
|
Land & buildings
|
Investment properties
|
Total
|
£
|
£
|
£
|
|
At 31 December 2020
|
|||
Aggregate cost
|
–
|
102,293,564
|
102,293,564
|
Aggregate depreciation
|
–
|
–
|
–
|
----
|
---------------
|
---------------
|
|
Carrying value
|
–
|
|
|
----
|
---------------
|
---------------
|
|
At 29 December 2019
|
|||
Aggregate cost
|
2,194,092
|
87,681,986
|
89,876,078
|
Aggregate depreciation
|
–
|
–
|
–
|
------------
|
-------------
|
-------------
|
|
Carrying value
|
|
|
|
------------
|
-------------
|
-------------
|
|
Group
|
Shares in group undertakings
|
£
|
|
Cost
|
|
At 30 December 2019 as restated and 31 December 2020
|
|
--------
|
|
Impairment
|
|
At 30 December 2019 as restated and 31 December 2020
|
–
|
--------
|
|
Carrying amount
|
|
At 30 December 2019 and 31 December 2020
|
|
--------
|
|
At 29 December 2019
|
|
--------
|
|
Company
|
Shares in group undertakings
|
£
|
|
Cost
|
|
At 30 December 2019 as restated and 31 December 2020
|
|
---------
|
|
Impairment
|
|
At 30 December 2019 as restated and 31 December 2020
|
–
|
---------
|
|
Carrying amount
|
|
At 30 December 2019 and 31 December 2020
|
|
---------
|
|
At 29 December 2019
|
|
---------
|
|
Banner Dell Limited | Northern Ireland | Ordinary shares | 100% | Holding company |
Herbel Limited | Northern Ireland | Ordinary shares | 100% | Holding company |
Scotco (Eastern) Limited | Scotland | Ordinary shares | 100% | Property investment & development |
Lebreh Limited | Northern Ireland | Ordinary shares | 100% | Dormant |
Herbel Restaurants Limited | Northern Ireland | Ordinary shares | 100% | Dormant |
L Herbert & Son Limited | Northern Ireland | Ordinary shares | 100% | Property investment & development |
Herbel Restaurants (Ireland) Limited | Republic of Ireland | Ordinary shares | 100% | Dormant |
Lesley Balmoral Limited | Northern Ireland | Ordinary shares | 100% | Property investment |
HB Building Property Services Limited | Northern Ireland | Ordinary shares | 100% | Property development |
Lesley Developments Limited | Northern Ireland | Ordinary shares | 100% | Property development |
Lesley Developments (Lisburn) Limited | Northern Ireland | Ordinary shares | 100% | Property development |
Lesley Developments (Greenisland) Limited | Northern Ireland | Ordinary shares | 100% | Property development |
Lesley Comber Road Developments Limited | Northern Ireland | Ordinary shares | 100% | Property development |
Lesley Holywood Properties Limited | Northern Ireland | Ordinary shares | 100% | Property development |
Herbel Property Development Limited | Northern Ireland | Ordinary shares | 100% | Property investment & development |
Scotco Eastern Properties Limited | England/Wales | Ordinary shares | 100% | Property development |
Kirk Bryson (Northern) Limited | England/Wales | Ordinary shares | 100% | Property investment |
KB (11) Limited | England/Wales | Ordinary shares | 100% | Property investment |
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Work in progress
|
|
|
–
|
–
|
Finished goods and goods for resale
|
–
|
|
–
|
–
|
-------------
|
-------------
|
----
|
----
|
|
|
|
–
|
–
|
|
-------------
|
-------------
|
----
|
----
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Trade debtors
|
|
|
–
|
–
|
Amounts owed by group undertakings
|
–
|
–
|
–
|
|
Amounts owed by undertakings in which the company has a participating interest
|
|
|
–
|
–
|
Deferred tax asset
|
|
|
–
|
–
|
Prepayments and accrued income
|
–
|
|
–
|
–
|
Other debtors
|
|
|
|
|
------------
|
-------------
|
----
|
--------
|
|
|
|
|
|
|
------------
|
-------------
|
----
|
--------
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Other debtors - desc in a/cs
|
|
|
–
|
–
|
---------
|
---------
|
----
|
----
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
–
|
–
|
Trade creditors
|
|
|
–
|
–
|
Accruals and deferred income
|
|
|
–
|
|
Corporation tax
|
|
|
–
|
–
|
Social security and other taxes
|
|
|
–
|
–
|
Director loan accounts
|
|
|
–
|
–
|
Other creditors
|
|
|
–
|
–
|
-------------
|
---------------
|
----
|
--------
|
|
|
|
–
|
|
|
-------------
|
---------------
|
----
|
--------
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Bank loans and overdrafts
|
|
|
–
|
–
|
Other creditors
|
|
|
–
|
–
|
-------------
|
-------------
|
----
|
----
|
|
|
|
–
|
–
|
|
-------------
|
-------------
|
----
|
----
|
|
Group
|
Deferred tax (note 24)
|
Dilapidations
|
Total
|
£
|
£
|
£
|
|
At 30 December 2019 (as restated)
|
|
545,745
|
|
Unused amounts reversed
|
(
|
(
545,745)
|
(
|
------------
|
---------
|
------------
|
|
At 31 December 2020
|
–
|
–
|
–
|
------------
|
---------
|
------------
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Included in debtors (note 20)
|
|
|
–
|
–
|
Included in provisions (note 23)
|
–
|
(
|
–
|
–
|
------------
|
------------
|
----
|
----
|
|
|
|
–
|
–
|
|
------------
|
------------
|
----
|
----
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Accelerated capital allowances
|
–
|
|
–
|
–
|
Revaluation of tangible assets
|
(
|
(
|
–
|
–
|
------------
|
------------
|
----
|
----
|
|
(5,032,867)
|
2,628,341
|
–
|
–
|
|
------------
|
------------
|
----
|
----
|
|
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Financial assets measured at fair value through profit or loss
|
–
|
902,981
|
–
|
–
|
----
|
---------
|
----
|
----
|
|
Group
|
|||
31 Dec 20
|
29 Dec 19
|
||
(restated)
|
|||
£
|
£
|
||
Financial assets that are debt instruments measured at amortised cost
|
30,474,195
|
15,743,373
|
|
-------------
|
-------------
|
||
Group
|
Company
|
|||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
|
(restated)
|
(restated)
|
|||
£
|
£
|
£
|
£
|
|
Financial liabilities measured at fair value through profit or loss
|
–
|
560,064
|
–
|
–
|
----
|
---------
|
----
|
----
|
|
Group
|
|||
31 Dec 20
|
29 Dec 19
|
||
(restated)
|
|||
£
|
£
|
||
Financial liabilities measured at amortised cost
|
42,507,895
|
133,526,435
|
|
-------------
|
---------------
|
||
31 Dec 20
|
29 Dec 19
|
|||
(restated)
|
||||
No.
|
£
|
No.
|
£
|
|
|
|
101
|
|
101
|
----
|
----
|
----
|
----
|
|
At 30 Dec 2019
|
Cash flows
|
At 31 Dec 2020
|
|
£
|
£
|
£
|
|
Cash at bank and in hand
|
|
17,503,548
|
|
Debt due within one year
|
(72,816,483)
|
71,421,925
|
(1,394,558)
|
Debt due after one year
|
(20,803,252)
|
3,382,496
|
(17,420,756)
|
-------------
|
-------------
|
-------------
|
|
(
|
|
|
|
-------------
|
-------------
|
-------------
|
|
Group
|
Company
|
||||
31 Dec 20
|
29 Dec 19
|
31 Dec 20
|
29 Dec 19
|
||
(restated)
|
(restated)
|
||||
£
|
£
|
£
|
£
|
||
Not later than 1 year
|
–
|
|
–
|
–
|
|
Later than 1 year and not later than 5 years
|
–
|
|
–
|
–
|
|
Later than 5 years
|
–
|
|
–
|
–
|
|
----
|
-------------
|
----
|
----
|
||
–
|
|
–
|
–
|
||
----
|
-------------
|
----
|
----
|
||
31 Dec 20
|
||||
Balance brought forward
|
Advances/ (credits) to the director
|
Balance outstanding
|
||
£
|
£
|
£
|
||
|
|
(
|
|
|
------------
|
------------
|
--------
|
||
29 Dec 19
|
||||
Balance brought forward
|
Advances/ (credits) to the director
|
Balance outstanding
|
||
£
|
£
|
£
|
||
|
(
|
|
|
|
------------
|
------------
|
------------
|
||
|
Notes to the Financial Statements (continued)
|