1 February 2022 false No description of principal activity Taxfiler 2023.9 10201647business:PrivateLimitedCompanyLtd2022-02-012023-01-31 102016472022-01-31 102016472022-02-012023-01-31 10201647business:AuditExempt-NoAccountantsReport2022-02-012023-01-31 10201647business:FilletedAccounts2022-02-012023-01-31 102016472023-01-31 10201647business:Director12022-02-012023-01-31 10201647business:Director22022-02-012023-01-31 10201647business:RegisteredOffice2022-02-012023-01-31 102016472022-01-31 10201647core:WithinOneYear2023-01-31 10201647core:WithinOneYear2022-01-31 10201647core:AfterOneYear2023-01-31 10201647core:AfterOneYear2022-01-31 10201647core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 10201647core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 10201647core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 10201647core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 10201647core:PreviouslyStatedAmount2023-01-31 10201647core:PreviouslyStatedAmount2022-01-31 10201647business:SmallEntities2022-02-012023-01-31 10201647countries:EnglandWales2022-02-012023-01-31 10201647core:FurnitureFittings2022-02-012023-01-31 10201647core:Goodwill2022-01-31 10201647core:Goodwill2023-01-31 10201647core:Goodwill2022-02-012023-01-31 10201647core:LandBuildings2022-01-31 10201647core:PlantMachinery2022-01-31 10201647core:FurnitureFittings2022-01-31 10201647core:LandBuildings2022-02-012023-01-31 10201647core:PlantMachinery2022-02-012023-01-31 10201647core:LandBuildings2023-01-31 10201647core:PlantMachinery2023-01-31 10201647core:FurnitureFittings2023-01-31 102016472021-02-012022-01-31 iso4217:GBP xbrli:pure
Company Registration No. 10201647 (England and Wales)
Are You Being Served (Kent) Ltd Unaudited accounts for the year ended 31 January 2023
Are You Being Served (Kent) Ltd Unaudited accounts Contents
Page
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Are You Being Served (Kent) Ltd Company Information for the year ended 31 January 2023
Directors
J Fisher W Fisher
Company Number
10201647 (England and Wales)
Registered Office
THE QUEENS HEAD ASHFORD ROAD KINGSNORTH ASHFORD KENT TN23 3ED ENGLAND
Accountants
Fairmile Accounting Ltd Boston House Downsview Road Wantage OX12 9FF
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Are You Being Served (Kent) Ltd Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
42,415 
47,129 
Tangible assets
10,463 
11,948 
52,878 
59,077 
Current assets
Inventories
6,857 
6,750 
Debtors
8,782 
6,270 
Cash at bank and in hand
734 
7,586 
16,373 
20,606 
Creditors: amounts falling due within one year
(255,324)
(184,573)
Net current liabilities
(238,951)
(163,967)
Total assets less current liabilities
(186,073)
(104,890)
Creditors: amounts falling due after more than one year
(39,947)
(67,871)
Net liabilities
(226,020)
(172,761)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(226,022)
(172,763)
Shareholders' funds
(226,020)
(172,761)
For the year ending 31 January 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 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 of Directors and authorised for issue on 24 September 2023 and were signed on its behalf by
J Fisher Director Company Registration No. 10201647
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Are You Being Served (Kent) Ltd Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Are You Being Served (Kent) Ltd is a private company, limited by shares, registered in England and Wales, registration number 10201647. The registered office is THE QUEENS HEAD ASHFORD ROAD, KINGSNORTH, ASHFORD, KENT, TN23 3ED, ENGLAND.
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:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
70,699 
At 31 January 2023
70,699 
Amortisation
At 1 February 2022
23,570 
Charge for the year
4,714 
At 31 January 2023
28,284 
Net book value
At 31 January 2023
42,415 
At 31 January 2022
47,129 
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Are You Being Served (Kent) Ltd Notes to the Accounts for the year ended 31 January 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2022
5,188 
- 
20,880 
26,068 
Additions
- 
1,220 
350 
1,570 
At 31 January 2023
5,188 
1,220 
21,230 
27,638 
Depreciation
At 1 February 2022
778 
- 
13,342 
14,120 
Charge for the year
778 
305 
1,972 
3,055 
At 31 January 2023
1,556 
305 
15,314 
17,175 
Net book value
At 31 January 2023
3,632 
915 
5,916 
10,463 
At 31 January 2022
4,410 
- 
7,538 
11,948 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,306 
794 
Other debtors
5,476 
5,476 
8,782 
6,270 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
14,257 
4,755 
VAT
12,648 
9,443 
Trade creditors
18,678 
11,324 
Taxes and social security
4,177 
2,081 
Other creditors
205,282 
155,778 
Accruals
282 
1,192 
255,324 
184,573 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
39,947 
67,871 
9
Average number of employees
During the year the average number of employees was 5 (2022: 6).
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