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Registered Number: 10695022
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

JUST GOURMET FOODS LTD

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Just Gourmet Foods Ltd for the year ended 31 March 2023 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Just Gourmet Foods Ltd, as a body, in accordance with the terms of our engagement letter dated 24 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of Just Gourmet Foods Ltd and state those matters that we have agreed to state to the Board ofs of Just Gourmet Foods Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Just Gourmet Foods Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Just Gourmet Foods Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Just Gourmet Foods Ltd. You consider that Just Gourmet Foods Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Just Gourmet Foods Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
SOLE ASSOCIATES SVR LTD
3 PARK COURT
PYRFORD ROAD
WEST BYFLEET
KT14 6SD
24 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 37,327    28,074 
37,327    28,074 
Current assets      
Stocks 300,166    229,058 
Debtors 217,193    150,045 
Cash at bank and in hand 288,317    64,835 
805,676    443,938 
Creditors: amount falling due within one year (365,507)   (298,938)
Net current assets 440,169    145,000 
 
Total assets less current liabilities 477,496    173,074 
Creditors: amount falling due after more than one year (402,633)   (127,468)
Net assets 74,863    45,606 
 

Capital and reserves
     
Called up share capital 5 10    10 
Profit and loss account 74,853    45,596 
Shareholder's funds 74,863    45,606 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 October 2023 and were signed by:


-------------------------------
Gianfranco Perri
Director
2
General Information
Just Gourmet Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 10695022, registration address 1st Floor 3 Park Court, Pyrford Road, West Byfleet, Surrey, KT14 6SD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 59,884    24,888 
Social security costs 3,317    859 
Pension costs, defined contribution plan 1,147    252 
64,348    25,999 
 
Average number of employees during the year Number   Number
Administration 5    4 
 

3.

Average number of employees

The average number of employees including the director during the year was 5 - (2022-4).
Average number of employees during the year was 5 (2022 : 4).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 April 2022 1,472    24,735    17,618    43,825 
Additions 90    21,483      21,573 
Disposals      
At 31 March 2023 1,562    46,218    17,618    65,398 
Depreciation
At 01 April 2022 299    9,153    6,299    15,751 
Charge for year 368    7,811    4,141    12,320 
On disposals      
At 31 March 2023 667    16,964    10,440    28,071 
Net book values
Closing balance as at 31 March 2023 895    29,254    7,178    37,327 
Opening balance as at 01 April 2022 1,173    15,582    11,319    28,074 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1,000 Ordinary shares of £0.01 each 10    10 
10    10 

3