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REGISTERED NUMBER: 05746688 (England and Wales)

























Unaudited Financial Statements for the Year Ended 31 March 2023

for

Linda Lewis Kitchens Ltd

Linda Lewis Kitchens Ltd (Registered number: 05746688)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Linda Lewis Kitchens Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs L J Lewis
C Lewis
Miss J L Lewis
W G Pilling
J T Solomon





REGISTERED OFFICE: 6 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
SK7 5ER





REGISTERED NUMBER: 05746688 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
6 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

Linda Lewis Kitchens Ltd (Registered number: 05746688)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 94,762 102,845

CURRENT ASSETS
Stocks 277,473 271,109
Debtors 5 80,474 89,613
Cash at bank and in hand 90,504 225,839
448,451 586,561
CREDITORS
Amounts falling due within one year 6 232,989 308,220
NET CURRENT ASSETS 215,462 278,341
TOTAL ASSETS LESS CURRENT LIABILITIES 310,224 381,186

CREDITORS
Amounts falling due after more than one
year

7

(72,636

)

(105,969

)

PROVISIONS FOR LIABILITIES (23,403 ) (19,541 )
NET ASSETS 214,185 255,676

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 214,084 255,575
SHAREHOLDERS' FUNDS 214,185 255,676

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

Linda Lewis Kitchens Ltd (Registered number: 05746688)

Balance Sheet - continued
31 March 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2023 and were signed on its behalf by:





Mrs L J Lewis - Director


Linda Lewis Kitchens Ltd (Registered number: 05746688)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Linda Lewis Kitchens Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 15% on reducing balance
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Current or deferred taxation assets and liabilities are not discounted.

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
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.

Linda Lewis Kitchens Ltd (Registered number: 05746688)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 25,056 181,465 206,521
Additions - 15,000 15,000
At 31 March 2023 25,056 196,465 221,521
DEPRECIATION
At 1 April 2022 22,492 81,184 103,676
Charge for year 1,415 21,668 23,083
At 31 March 2023 23,907 102,852 126,759
NET BOOK VALUE
At 31 March 2023 1,149 93,613 94,762
At 31 March 2022 2,564 100,281 102,845

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 61,777 88,090
Other debtors 18,697 1,523
80,474 89,613

Linda Lewis Kitchens Ltd (Registered number: 05746688)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 33,333 33,333
Trade creditors 78,740 149,580
Taxation and social security 84,414 104,202
Other creditors 36,502 21,105
232,989 308,220

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans 72,636 105,969

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 58,555 13,779
Between one and five years 74,317 -
132,872 13,779

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors are amounts owed to the directors of £11,120 (2022 - £17,160).

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs L J Lewis.