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Company Registration No. NI666532 (Northern Ireland)
Baker Street Kitchen Ltd Unaudited accounts for the year ended 31 January 2023
Baker Street Kitchen Ltd Unaudited accounts Contents
Page
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Baker Street Kitchen Ltd Company Information for the year ended 31 January 2023
Directors
Robert Ashley French Amy Elizabeth French
Company Number
NI666532 (Northern Ireland)
Registered Office
32 Montgomery Road Belfast BT6 9HL Northern Ireland
Accountants
Gray + Press Accountants Limited Unit 4A Channel Wharf 21 Old Channel Road Belfast BT3 9DE
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Baker Street Kitchen Ltd Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,440 
- 
Current assets
Inventories
2,208 
- 
Debtors
25,211 
- 
Cash at bank and in hand
7,801 
36,976 
35,220 
36,976 
Creditors: amounts falling due within one year
(11,377)
(13,833)
Net current assets
23,843 
23,143 
Net assets
25,283 
23,143 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
25,183 
23,043 
Shareholders' funds
25,283 
23,143 
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 3 October 2023 and were signed on its behalf by
Robert Ashley French Director Company Registration No. NI666532
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Baker Street Kitchen Ltd Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Baker Street Kitchen Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI666532. The registered office is 32 Montgomery Road, Belfast, BT6 9HL, Northern Ireland.
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 January 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 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:
Fixtures & fittings
Straight Line 10%
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.
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Baker Street Kitchen Ltd Notes to the Accounts for the year ended 31 January 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2022
- 
Additions
1,500 
At 31 January 2023
1,500 
Depreciation
Charge for the year
60 
At 31 January 2023
60 
Net book value
At 31 January 2023
1,440 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
211 
- 
Amounts due from group undertakings etc.
25,000 
- 
25,211 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
5,422 
8,773 
Taxes and social security
4,855 
5,060 
Accruals
1,100 
- 
11,377 
13,833 
7
Transactions with related parties
During the financial year, various loan accounts operated between Baker Street Kitchen Ltd and other companies, all of which were under common control. At the end of the financial year a total balance of £25,000 was owed to Baker Street Kitchen Ltd by French Village Ltd (2022 - £0). At the end of the financial year the trade creditor balance also included an amount owing of £298 by Baker Street Kitchen Ltd to French Village Bakery Ltd.
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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