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REGISTERED NUMBER: 08267107 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

CK Food and Drinks Limited

CK Food and Drinks Limited (Registered number: 08267107)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

CK Food and Drinks Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: Mr P S Withington





REGISTERED OFFICE: Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP





REGISTERED NUMBER: 08267107 (England and Wales)





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

CK Food and Drinks Limited (Registered number: 08267107)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 539 674

CURRENT ASSETS
Stocks 66,815 78,924
Debtors 5 51,405 23,186
Cash at bank 32,722 22,407
150,942 124,517
CREDITORS
Amounts falling due within one year 6 143,385 124,945
NET CURRENT ASSETS/(LIABILITIES) 7,557 (428 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,096

246

PROVISIONS FOR LIABILITIES 102 128
NET ASSETS 7,994 118

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,894 18
SHAREHOLDERS' FUNDS 7,994 118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CK Food and Drinks Limited (Registered number: 08267107)

Balance Sheet - continued
31 October 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 February 2024 and were signed by:





Mr P S Withington - Director


CK Food and Drinks Limited (Registered number: 08267107)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

CK Food and Drinks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.


Plant & machinery - 20% reducing balance
Computer equipment - 20% 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CK Food and Drinks Limited (Registered number: 08267107)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 October 2023 1,130
DEPRECIATION
At 1 November 2022 456
Charge for year 135
At 31 October 2023 591
NET BOOK VALUE
At 31 October 2023 539
At 31 October 2022 674

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 45,682 20,864
Other debtors 5,723 2,322
51,405 23,186

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 40,186 23,811
Amounts owed to associates 66,463 66,463
Taxation and social security 5,298 1,829
Other creditors 31,438 32,842
143,385 124,945

7. RELATED PARTY DISCLOSURES

The Directors' loan account was in credit throughout the year.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
CK Food and Drinks Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CK Food and Drinks Limited for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of CK Food and Drinks Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CK Food and Drinks Limited and state those matters that we have agreed to state to the director of CK Food and Drinks Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CK Food and Drinks Limited and its director for our work or for this report.

It is your duty to ensure that CK Food and Drinks Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CK Food and Drinks Limited. You consider that CK Food and Drinks Limited 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 financial statements of CK Food and Drinks Limited. 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 financial statements.






Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP


12 February 2024