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2023-07-31 08399527 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 08399527 dpl-frs:Item9 2022-08-01 2023-07-31 08399527 dpl-frs:Item9 2022-07-31 08399527 dpl-frs:Item9 2023-07-31 08399527 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 08399527 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 08399527 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 08399527 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 08399527 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 08399527 dpl-frs:Item10 2022-08-01 2023-07-31 08399527 dpl-frs:Item10 2022-07-31 08399527 dpl-frs:Item10 2023-07-31 08399527 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 08399527 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 08399527 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 08399527 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 08399527 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 08399527 dpl-frs:Item11 2022-08-01 2023-07-31 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Registered number: 08399527
Eat Fresh London Limited
Unaudited Financial Statements
For the Period 1 August 2023 to 31 January 2024
Martax Limited
Chartered Certified Accountants
Unit 113 Kingspark Business Centre
152 - 178 Kingston Road
New Malden
Surrey
KT3 3ST
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08399527
31 January 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 6 - 2,500
Debtors 7 61,270 64,188
Cash at bank and in hand 3,858 20,809
65,128 87,497
Creditors: Amounts Falling Due Within One Year 8 (36,247 ) (64,763 )
NET CURRENT ASSETS (LIABILITIES) 28,881 22,734
TOTAL ASSETS LESS CURRENT LIABILITIES 28,881 22,734
Creditors: Amounts Falling Due After More Than One Year 9 (181,874 ) (181,874 )
NET LIABILITIES (152,993 ) (159,140 )
CAPITAL AND RESERVES
Called up share capital 10 250 250
Profit and Loss Account (153,243 ) (159,390 )
SHAREHOLDERS' FUNDS (152,993) (159,140)
Page 1
Page 2
For the period ending 31 January 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Anike Hamilton-Smith
Director
Mr James Pigg
Director
12 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eat Fresh London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08399527 . The registered office is 98 Tolworth Broadway, Surbiton, Surrey, KT6 7HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 10% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: 7)
- 7
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 50,000
As at 31 January 2024 50,000
Amortisation
As at 1 August 2023 50,000
As at 31 January 2024 50,000
Net Book Value
As at 31 January 2024 -
As at 1 August 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2023 50,000 55,670 45,486 151,156
As at 31 January 2024 50,000 55,670 45,486 151,156
Depreciation
As at 1 August 2023 50,000 55,670 45,486 151,156
As at 31 January 2024 50,000 55,670 45,486 151,156
Net Book Value
As at 31 January 2024 - - - -
As at 1 August 2023 - - - -
6. Stocks
31 January 2024 31 July 2023
£ £
Stock - 2,500
- 2,500
Page 4
Page 5
7. Debtors
31 January 2024 31 July 2023
£ £
Due within one year
Trade debtors - 3,379
Prepayments and accrued income 1,696 (2,795 )
Other debtors 10,869 11,714
VAT 6,607 6,521
Wages Payable (Current liabilities - creditors < 1 year) 331 36
Directors' loan accounts 25,551 24,351
45,054 43,206
Due after more than one year
Other debtors - 6,000
Other taxes and social security 16,216 14,982
16,216 20,982
61,270 64,188
8. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 July 2023
£ £
Trade creditors 14,680 15,008
Bank loans and overdrafts - 28,814
Corporation tax 591 591
Other taxes and social security 20,976 20,350
36,247 64,763
9. Creditors: Amounts Falling Due After More Than One Year
31 January 2024 31 July 2023
£ £
Directors loan account 181,874 181,874
181,874 181,874
10. Share Capital
31 January 2024 31 July 2023
£ £
Allotted, Called up and fully paid 250 250
Page 5