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Company Registration No. 12335137 (England and Wales)
FOODELUX LTD. Unaudited accounts for the year ended 31 December 2022
FOODELUX LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
FOODELUX LTD. Company Information for the year ended 31 December 2022
Director
Andrea Salati
Company Number
12335137 (England and Wales)
Registered Office
20 FITZROY SQUARE LONDON W1T 6EJ ENGLAND
Accountants
WellTax Limited 20 Fitzroy Square London W1T 6EJ
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FOODELUX LTD. Statement of financial position as at 31 December 2022
2022
2021
Notes
£
£
Fixed assets
Intangible assets
4
950
1,425
Tangible assets
5
21,329
28,954
22,279
30,379
Current assets
Inventories
16,700
96,750
Debtors
6
320,396
233,588
Cash at bank and in hand
69,635
47,500
406,731
377,838
Creditors: amounts falling due within one year
7
(1,859,722)
(68,546)
Net current (liabilities)/assets
(1,452,991)
309,292
Total assets less current liabilities
(1,430,712)
339,671
Creditors: amounts falling due after more than one year
8
-
(1,240,332)
Net liabilities
(1,430,712)
(900,661)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(1,430,812)
(900,761)
Shareholders' funds
(1,430,712)
(900,661)
For the year ending 31 December 2022 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 21 August 2023 and were signed on its behalf by
Andrea Salati Director Company Registration No. 12335137
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FOODELUX LTD. Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
FOODELUX LTD. is a private company, limited by shares, registered in England and Wales, registration number 12335137. The registered office is 20 FITZROY SQUARE, LONDON, W1T 6EJ, 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
These financial statements for the year ended 31 December 2022 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 January 2022
1,900
At 31 December 2022
1,900
Amortisation
At 1 January 2022
475
Charge for the year
475
At 31 December 2022
950
Net book value
At 31 December 2022
950
At 31 December 2021
1,425
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FOODELUX LTD. Notes to the Accounts for the year ended 31 December 2022
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2022
48,256
Additions
2,533
At 31 December 2022
50,789
Depreciation
At 1 January 2022
19,302
Charge for the year
10,158
At 31 December 2022
29,460
Net book value
At 31 December 2022
21,329
At 31 December 2021
28,954
6
Debtors
2022
2021
£
£
Amounts falling due within one year
VAT
20,181
-
Trade debtors
230,081
167,303
Accrued income and prepayments
13,821
10,328
Other debtors
56,313
55,957
320,396
233,588
7
Creditors: amounts falling due within one year
2022
2021
£
£
VAT
196
(16,398)
Trade creditors
1,806,653
15,204
Taxes and social security
17,887
9,323
Other creditors
34,929
21,625
Accruals
57
38,792
1,859,722
68,546
8
Creditors: amounts falling due after more than one year
2022
2021
£
£
Amounts owed to group undertakings and other participating interests
-
1,240,332
9
Average number of employees
During the year the average number of employees was 10 (2021: 0).
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