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Company Registration No. 14001199 (England and Wales)
Nando Sandwich Bar Ltd Unaudited accounts for the period from 24 March 2022 to 31 March 2023
Nando Sandwich Bar Ltd Unaudited accounts Contents
Page
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Nando Sandwich Bar Ltd Company Information for the period from 24 March 2022 to 31 March 2023
Director
F Fernandes
Company Number
14001199 (England and Wales)
Registered Office
FLAT 3 LEVEHURST HOUSE WOODVALE WALK LONDON SE27 0HA ENGLAND
Accountants
Kaushik Khiroya, AFA LMK ACCOUNTING LTD THE GATEHOUSE GATEHOUSE WAY AYLESBURY HP19 8DB
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Nando Sandwich Bar Ltd Statement of financial position as at 31 March 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
20,813 
Current assets
Inventories
2,375 
Debtors
3,643 
Cash at bank and in hand
3,853 
9,871 
Creditors: amounts falling due within one year
(25,606)
Net current liabilities
(15,735)
Total assets less current liabilities
5,078 
Creditors: amounts falling due after more than one year
(13,010)
Net liabilities
(7,932)
Capital and reserves
Called up share capital
100 
Profit and loss account
(8,032)
Shareholders' funds
(7,932)
For the period ending 31 March 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 22 December 2023 and were signed on its behalf by
F Fernandes Director Company Registration No. 14001199
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Nando Sandwich Bar Ltd Notes to the Accounts for the period from 24 March 2022 to 31 March 2023
1
Statutory information
Nando Sandwich Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 14001199. The registered office is FLAT 3 LEVEHURST HOUSE, WOODVALE WALK, LONDON, SE27 0HA, ENGLAND.
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 period, 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.
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.
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:
Plant & machinery
20% Reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The financial statements have been prepared on the going concern basis. The company is dependent on the director and shareholder for financial support, which the director is confident, will continue for a period of at least another 12 months.
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Nando Sandwich Bar Ltd Notes to the Accounts for the period from 24 March 2022 to 31 March 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 24 March 2022
- 
Additions
26,016 
At 31 March 2023
26,016 
Depreciation
Charge for the period
5,203 
At 31 March 2023
5,203 
Net book value
At 31 March 2023
20,813 
5
Debtors
2023 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,643 
6
Creditors: amounts falling due within one year
2023 
£ 
Bank loans and overdrafts
6,005 
VAT
1,376 
Trade creditors
5,838 
Taxes and social security
185 
Other creditors
1,714 
Loans from directors
4,681 
Accruals
5,807 
25,606 
7
Creditors: amounts falling due after more than one year
2023 
£ 
Bank loans
13,010 
8
Average number of employees
During the period the average number of employees was 3.
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