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REGISTERED NUMBER: 09479341 (England and Wales)















FOOD&BEYOND LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022






FOOD&BEYOND LIMITED (REGISTERED NUMBER: 09479341)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


FOOD&BEYOND LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2022







DIRECTORS: Ms S K Andreasson
Mr S L Cloran
Mr J B Harkins





REGISTERED OFFICE: Fryern House
125 Winchester Road
Chandlers Ford
Eastleigh
SO53 2DR





REGISTERED NUMBER: 09479341 (England and Wales)





ACCOUNTANTS: Rothmans LLP
Chartered Accountants
Fryern House
125 Winchester Road
Chandlers Ford
Hampshire
SO53 2DR

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
FOOD&BEYOND LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Food&Beyond Limited for the year ended 31 March 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Food&Beyond Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Food&Beyond Limited and state those matters that we have agreed to state to the Board of Directors of Food&Beyond Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Food&Beyond Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Food&Beyond Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Food&Beyond Limited. You consider that Food&Beyond Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Food&Beyond Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Rothmans LLP
Chartered Accountants
Fryern House
125 Winchester Road
Chandlers Ford
Hampshire
SO53 2DR


11 August 2022

FOOD&BEYOND LIMITED (REGISTERED NUMBER: 09479341)

BALANCE SHEET
31 MARCH 2022

2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - 11,625

CURRENT ASSETS
Debtors 5 12,132 11,302
Cash at bank 15,756 27,285
27,888 38,587
CREDITORS
Amounts falling due within one year 6 863,038 814,963
NET CURRENT LIABILITIES (835,150 ) (776,376 )
TOTAL ASSETS LESS CURRENT LIABILITIES (835,150 ) (764,751 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (835,151 ) (764,752 )
SHAREHOLDERS' FUNDS (835,150 ) (764,751 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2022 and were signed on its behalf by:





Mr J B Harkins - Director


FOOD&BEYOND LIMITED (REGISTERED NUMBER: 09479341)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022


1. STATUTORY INFORMATION

Food&Beyond Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09479341 and its registered office address is Fryern House, 125 Winchester Road, Chandler's Ford, Eastleigh, SO53 2DR.

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 presentation currency of the financial statements is the Pound Sterling (£).

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The directors do not consider there to be any significant judgements or estimates.

Turnover
Turnover is derived from the sale of food services and is recognised on provision of the service.

Turnover represents net sales during the year (excluding value added tax) adjusted for accrued and deferred income where applicable.

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.

Intangible assets are being amortised evenly over their estimated useful life of five years.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 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.

FOOD&BEYOND LIMITED (REGISTERED NUMBER: 09479341)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022


2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern
The company is considered to be a going concern by the directors, based upon the financial forecasts and the continuing support of the directors.The directors believe that this will enable the company to make payments as they fall due for at least 12 months from the approval date of these accounts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 April 2021
and 31 March 2022 77,500
AMORTISATION
At 1 April 2021 65,875
Charge for year 11,625
At 31 March 2022 77,500
NET BOOK VALUE
At 31 March 2022 -
At 31 March 2021 11,625

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Amounts owed by group undertakings 7,156 7,156
Other debtors 1 1
VAT 4,975 4,145
12,132 11,302

FOOD&BEYOND LIMITED (REGISTERED NUMBER: 09479341)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Trade creditors 75,994 89,346
Social security and other taxes 7,416 -
Other creditors 678,128 648,098
Directors' current accounts 70,000 46,019
Accruals and deferred income 31,500 31,500
863,038 814,963