2022-07-012023-06-302023-06-30false11393790FINE FOOD CONSULTANCY 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FINE FOOD CONSULTANCY LTD

Registered Number
11393790
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

FINE FOOD CONSULTANCY LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

CURTIS, Jenny

Registered Address

A1 A1 Spectrum Business Centre
Medway City Estate
Rochester
ME2 4NP

Registered Number

11393790 (England and Wales)
FINE FOOD CONSULTANCY LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets6-2,000
Tangible assets76,1105,064
6,1107,064
Current assets
Debtors6,6654,947
Cash at bank and on hand30,78442,450
37,44947,397
Creditors amounts falling due within one year9(26,592)(39,241)
Net current assets (liabilities)10,8578,156
Total assets less current liabilities16,96715,220
Creditors amounts falling due after one year10(8,903)(13,264)
Provisions for liabilities11(1,161)(962)
Net assets6,903994
Capital and reserves
Called up share capital11
Profit and loss account6,902993
Shareholders' funds6,903994
The financial statements were approved and authorised for issue by the Director on 18 January 2024, and are signed on its behalf by:
CURTIS, Jenny
Director
Registered Company No. 11393790
FINE FOOD CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
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:

Straight line (years)
Plant and machinery5
Office Equipment5
Intangible assets policy
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
5.Employee information

20232022
Average number of employees during the year11
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2210,00010,000
At 30 June 2310,00010,000
Amortisation and impairment
At 01 July 228,0008,000
Charge for year2,0002,000
At 30 June 2310,00010,000
Net book value
At 30 June 23--
At 30 June 222,0002,000
7.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 221,8486,4208,268
Additions-3,3773,377
At 30 June 231,8489,79711,645
Depreciation and impairment
At 01 July 221,2181,9863,204
Charge for year3701,9612,331
At 30 June 231,5883,9475,535
Net book value
At 30 June 232605,8506,110
At 30 June 226304,4345,064
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables6,4004,763
Prepayments and accrued income265184
Total6,6654,947
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts4,7454,745
Taxation and social security2,1257,575
Other creditors17,76124,960
Accrued liabilities and deferred income1,9611,961
Total26,59239,241
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.
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts8,90313,264
Total8,90313,264
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,161962
Total1,161962