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Company Registration No. 12744325 (England and Wales)
LOW WATER FOOD LTD Unaudited accounts for the year ended 30 April 2023
LOW WATER FOOD LTD Unaudited accounts Contents
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LOW WATER FOOD LTD Company Information for the year ended 30 April 2023
Director
Mr Berat Aygun
Company Number
12744325 (England and Wales)
Registered Office
386 CARLTON HILL RD LONDON NG4 1JA UNITED KINGDOM
Accountants
GRAND CONSULTANCY (LONDON) LIMITED 60 MILLMEAD BUSINESS CENTER MILLMEAD ROAD LONDON N17 9QU
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LOW WATER FOOD LTD Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,067 
1,160 
Current assets
Cash at bank and in hand
17,962 
12,355 
Net current assets
17,962 
12,355 
Total assets less current liabilities
19,029 
13,515 
Creditors: amounts falling due after more than one year
(6,275)
(7,985)
Net assets
12,754 
5,530 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,654 
5,430 
Shareholders' funds
12,754 
5,530 
For the year ending 30 April 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 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 24 October 2023 and were signed on its behalf by
Mr Berat Aygun Director Company Registration No. 12744325
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LOW WATER FOOD LTD Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
LOW WATER FOOD LTD is a private company, limited by shares, registered in England and Wales, registration number 12744325. The registered office is 386 CARLTON HILL RD, LONDON, NG4 1JA, 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.
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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2022
1,370 
At 30 April 2023
1,370 
Depreciation
At 1 May 2022
210 
Charge for the year
93 
At 30 April 2023
303 
Net book value
At 30 April 2023
1,067 
At 30 April 2022
1,160 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Trade creditors
1,460 
740 
Taxes and social security
4,815 
7,245 
6,275 
7,985 
6
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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