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Company Registration No. 11095935 (England and Wales)
BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Unaudited accounts for the year ended 31 December 2021
BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Unaudited accounts Contents
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BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Company Information for the year ended 31 December 2021
Director
Murat Gurbuz
Company Number
11095935 (England and Wales)
Registered Office
40 WILLOUGHBY ROAD LONDON N8 0JG UNITED KINGDOM
Accountants
Tatar Brothers & Co Accountants 40 Willoughby Road Hornsey London N8 0JG
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BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Statement of financial position as at 31 December 2021
2021 
2020 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,733 
7,575 
Tangible assets
98,653 
96,050 
105,386 
103,625 
Current assets
Inventories
2,042 
1,247 
Debtors
3,750 
8,250 
Cash at bank and in hand
2,423 
2,940 
8,215 
12,437 
Creditors: amounts falling due within one year
(36,488)
(44,506)
Net current liabilities
(28,273)
(32,069)
Total assets less current liabilities
77,113 
71,556 
Creditors: amounts falling due after more than one year
(17,690)
(27,000)
Net assets
59,423 
44,556 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
59,422 
44,555 
Shareholders' funds
59,423 
44,556 
For the year ending 31 December 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 his 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 12 September 2022 and were signed on its behalf by
Murat Gurbuz Director Company Registration No. 11095935
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BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Notes to the Accounts for the year ended 31 December 2021
1
Statutory information
BEST KEBAB (HEMEL HEMPSTEAD) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11095935. The registered office is 40 WILLOUGHBY ROAD, LONDON, N8 0JG, 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.
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.
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:
Fixtures & fittings
15% reducing balance method
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Intangible fixed assets
Goodwill are included at cost less accumulated amortisation. Goodwill will be fully amortised over its useful economic life of 12 years.
Government grants
Government grants in relation to expenditure are credited when the expenditure is charged to profit and loss. The entity received Retail Hospitality and Leisure grant amounting to £10,000 and also Furlough grant amounting to £6,723 during the year.
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BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Notes to the Accounts for the year ended 31 December 2021
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2021
10,100 
At 31 December 2021
10,100 
Amortisation
At 1 January 2021
2,525 
Charge for the year
842 
At 31 December 2021
3,367 
Net book value
At 31 December 2021
6,733 
At 31 December 2020
7,575 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2021
87,900 
1,081 
12,000 
100,981 
Additions
- 
4,500 
- 
4,500 
At 31 December 2021
87,900 
5,581 
12,000 
105,481 
Depreciation
At 1 January 2021
- 
300 
4,631 
4,931 
Charge for the year
- 
792 
1,105 
1,897 
At 31 December 2021
- 
1,092 
5,736 
6,828 
Net book value
At 31 December 2021
87,900 
4,489 
6,264 
98,653 
At 31 December 2020
87,900 
781 
7,369 
96,050 
6
Debtors: amounts falling due within one year
2021 
2020 
£ 
£ 
Accrued income and prepayments
500 
500 
Other debtors
3,250 
7,750 
3,750 
8,250 
7
Creditors: amounts falling due within one year
2021 
2020 
£ 
£ 
Bank loans and overdrafts
6,088 
- 
Taxes and social security
10,963 
7,779 
Loans from directors
18,192 
35,482 
Accruals
1,245 
1,245 
36,488 
44,506 
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BEST KEBAB (HEMEL HEMPSTEAD) LIMITED Notes to the Accounts for the year ended 31 December 2021
8
Creditors: amounts falling due after more than one year
2021 
2020 
£ 
£ 
Bank loans
17,690 
27,000 
9
Share capital
2021 
2020 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 3 (2020: 3).
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