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Company registration number: 09101689

John Whaite's Kitchen Ltd

Filleted Unaudited Financial Statements

for the Year Ended 31 March 2023

 

John Whaite's Kitchen Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

John Whaite's Kitchen Ltd

Company Information

Directors

Mr J R Whaite

Mr P Atkins

Company secretary

Mrs J Tasker

Registered office

Tunley Hall
Tunley Lane
Wrightington
Wigan
WN6 9RJ

Accountants

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
John Whaite's Kitchen Ltd
for the Year Ended 31 March 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of John Whaite's Kitchen Ltd for the year ended 31 March 2023 as set out on pages 3 to 8 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of John Whaite's Kitchen Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of John Whaite's Kitchen Ltd and state those matters that we have agreed to state to the Board of Directors of John Whaite's Kitchen Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Whaite's Kitchen Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that John Whaite's Kitchen 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 loss of John Whaite's Kitchen Ltd. You consider that John Whaite's Kitchen 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 John Whaite's Kitchen 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.

......................................

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

5 March 2024

 

John Whaite's Kitchen Ltd

(Registration number: 09101689)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

23,353

25,134

Current assets

 

Debtors

5

1,172

1,172

Cash at bank and in hand

 

288

2,676

 

1,460

3,848

Creditors: Amounts falling due within one year

6

(35,265)

(32,348)

Net current liabilities

 

(33,805)

(28,500)

Total assets less current liabilities

 

(10,452)

(3,366)

Provisions for liabilities

(1,245)

(1,509)

Net liabilities

 

(11,697)

(4,875)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(11,797)

(4,975)

Shareholders' deficit

 

(11,697)

(4,875)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

John Whaite's Kitchen Ltd

(Registration number: 09101689)
Balance Sheet as at 31 March 2023

Approved and authorised by the Board on 19 February 2024 and signed on its behalf by:
 

.........................................
Mr J R Whaite
Director

 

John Whaite's Kitchen Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tunley Hall
Tunley Lane
Wrightington
Wigan
WN6 9RJ

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements have been prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis, the validity of which depends upon future profitable trading, and the support of the director. Should the company be unable to continue trading, adjustments would be necessary to reduce the value of assets to their recoverable amounts, to provide for further liabilities which might arise and to reclassify fixed assets as current assets

Revenue recognition

Revenue comprises the fair value of the sale of goods and services net of value added tax, rebates and discounts. Sales of goods and services are recognised when the company has delivered the goods and services to the customer and they are accepted.

Deferred tax

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

 

John Whaite's Kitchen Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful ecenomic life of that asset as follows:

Asset class

Depreciation method and rate

Leasehold improvement

2% straight line

Kitchen equipment

20% reducing balance

Fixtures and fittings

20% reducing balance

Computer equipment

33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2022 - 1).

 

John Whaite's Kitchen Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

4

Tangible assets

Leasehold improvements
£

Fixtures and fittings
£

Kitchen equipment
£

Total
£

Cost or valuation

At 1 April 2022

19,527

19,793

8,926

48,246

Additions

-

-

250

250

At 31 March 2023

19,527

19,793

9,176

48,496

Depreciation

At 1 April 2022

2,333

14,514

6,265

23,112

Charge for the year

394

1,055

582

2,031

At 31 March 2023

2,727

15,569

6,847

25,143

Carrying amount

At 31 March 2023

16,800

4,224

2,329

23,353

At 31 March 2022

17,194

5,279

2,661

25,134

5

Debtors

2023
£

2022
£

Other debtors

1,172

1,172

1,172

1,172

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Other creditors

35,265

32,348

 

John Whaite's Kitchen Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

7

Related party transactions

Transactions with directors

2022

At 1 April 2021
£

Repayments by director
£

At 31 March 2022
£

Mr J R Whaite

Directors loan account

3,865

(3,865)

-

       
     

 

The above loan is unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis. The loan was repaid shortly after the year end.

8

Going concern

Although the financial statements show net current liabilities of £33,805 (2022: £28,500) and net liabilities of £11,697 (2022: £4,875), the directors iare of the opinion that the financial statements can be prepared on the going concern basis on the grounds that the company will continue to receive support from the directors and will trade profitably in the future.