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Company Registration No. 09313186 (England and Wales)
Made In Portugal Delicatessen Ltd Unaudited accounts for the year ended 30 November 2021
Made In Portugal Delicatessen Ltd Unaudited accounts Contents
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Made In Portugal Delicatessen Ltd Company Information for the year ended 30 November 2021
Director
Armanda Anita Barreiros Dos Santos Vicente
Company Number
09313186 (England and Wales)
Registered Office
171 Shernhall Street London E17 9HX United Kingdom
Accountants
Saim & Co Accountants & Tax Consultants 23 Mowbrey Gardens Loughton Essex IG10 2EU
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Made In Portugal Delicatessen Ltd Statement of financial position as at 30 November 2021
2021 
2020 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,074 
1,612 
Current assets
Inventories
13,230 
11,580 
Debtors
2,000 
2,000 
Cash at bank and in hand
5,823 
4,811 
21,053 
18,391 
Creditors: amounts falling due within one year
(3,781)
(4,645)
Net current assets
17,272 
13,746 
Net assets
18,346 
15,358 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
18,246 
15,258 
Shareholders' funds
18,346 
15,358 
For the year ending 30 November 2021 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 August 2022 and were signed on its behalf by
Armanda Anita Barreiros Dos Santos Vicente Director Company Registration No. 09313186
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Made In Portugal Delicatessen Ltd Notes to the Accounts for the year ended 30 November 2021
1
Statutory information
Made In Portugal Delicatessen Ltd is a private company, limited by shares, registered in England and Wales, registration number 09313186. The registered office is 171 Shernhall Street, London, E17 9HX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Made In Portugal Delicatessen Ltd Notes to the Accounts for the year ended 30 November 2021
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2020
11,300 
At 30 November 2021
11,300 
Depreciation
At 1 December 2020
9,688 
Charge for the year
538 
At 30 November 2021
10,226 
Net book value
At 30 November 2021
1,074 
At 30 November 2020
1,612 
5
Debtors: amounts falling due within one year
2021 
2020 
£ 
£ 
Accrued income and prepayments
2,000 
2,000 
6
Creditors: amounts falling due within one year
2021 
2020 
£ 
£ 
VAT
2,120 
1,939 
Taxes and social security
1,371 
2,416 
Loans from directors
290 
290 
3,781 
4,645 
7
Share capital
2021 
2020 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Loans to directors
At 30 November 2021 the company owed £290 to directors as a result of loans made to the company. The loans are unsecured and interest free. The Directors controls the company as a result of controlling directly 100% of the issued share capital.
9
Average number of employees
During the year the average number of employees was 2 (2020: 2).
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