2022-04-012023-03-312023-03-31falseNI057815NIBBLERS FAST FOOD 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NIBBLERS FAST FOOD LIMITED

Registered Number
NI057815
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2023

NIBBLERS FAST FOOD LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

ROLLSTON, Andrew

Registered Address

25 Main Street
Richill
Armagh
BT61 9PJ

Registered Number

NI057815 (Northern Ireland)
NIBBLERS FAST FOOD LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets672,12969,236
72,12969,236
Current assets
Stocks74,8853,760
Cash at bank and on hand7,49679,163
12,38182,923
Creditors amounts falling due within one year8(42,333)(105,812)
Net current assets (liabilities)(29,952)(22,889)
Total assets less current liabilities42,17746,347
Provisions for liabilities10(13,704)(13,154)
Net assets28,47333,193
Capital and reserves
Called up share capital22
Profit and loss account28,47133,191
Shareholders' funds28,47333,193
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
ROLLSTON, Andrew
Director
Registered Company No. NI057815
NIBBLERS FAST FOOD LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year2621
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2280,00080,000
At 31 March 2380,00080,000
Amortisation and impairment
At 01 April 2280,00080,000
At 31 March 2380,00080,000
Net book value
At 31 March 23--
At 31 March 22--
6.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2225010,488227,132237,870
Additions18,761-30019,061
At 31 March 2319,01110,488227,432256,931
Depreciation and impairment
At 01 April 22-3,776164,858168,634
Charge for year-1,34214,82616,168
At 31 March 23-5,118179,684184,802
Net book value
At 31 March 2319,0115,37047,74872,129
At 31 March 222506,71262,27469,236
7.Stocks

2023

2022

££
Finished goods4,8853,760
Total4,8853,760
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables14,03912,180
Taxation and social security28,08418,006
Other creditors21075,626
Total42,333105,812
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,70413,154
Total13,70413,154