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NI615120 dpl-frs:Item7 2022-04-30 NI615120 dpl-frs:Item7 2023-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 NI615120 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 NI615120 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 NI615120 dpl-frs:Item8 2022-05-01 2023-04-30 NI615120 dpl-frs:Item8 2022-04-30 NI615120 dpl-frs:Item8 2023-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 NI615120 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 2023-04-30 NI615120 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-05-01 2023-04-30 NI615120 dpl-frs:Item9 2022-05-01 2023-04-30 NI615120 dpl-frs:Item9 2022-04-30 NI615120 dpl-frs:Item9 2023-04-30 NI615120 dpl-frs:CostSales dpl-frs:Item9 2022-05-01 2023-04-30 NI615120 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frs-core:ComputerEquipment 2022-04-30 NI615120 frs-core:ComputerEquipment 2021-05-01 2022-04-30 NI615120 frs-core:ComputerEquipment 2021-04-30 NI615120 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-04-30 NI615120 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-05-01 2022-04-30 NI615120 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-30 NI615120 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-30 NI615120 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-05-01 2022-04-30 NI615120 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-30 NI615120 frs-core:FurnitureFittings 2022-04-30 NI615120 frs-core:FurnitureFittings 2021-05-01 2022-04-30 NI615120 frs-core:FurnitureFittings 2021-04-30 NI615120 frs-core:NetGoodwill 2022-04-30 NI615120 frs-core:NetGoodwill 2021-05-01 2022-04-30 NI615120 frs-core:NetGoodwill 2021-04-30 NI615120 frs-core:InvestmentPropertyIncludedWithinPPE 2022-04-30 NI615120 frs-core:InvestmentPropertyIncludedWithinPPE 2021-05-01 2022-04-30 NI615120 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-30 NI615120 frs-core:LandBuildings 2022-04-30 NI615120 frs-core:LandBuildings 2021-05-01 2022-04-30 NI615120 frs-core:LandBuildings 2021-04-30 NI615120 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-04-30 NI615120 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-05-01 2022-04-30 NI615120 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-30 NI615120 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-04-30 NI615120 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 NI615120 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-30 NI615120 frs-core:MoreThanFiveYears 2021-05-01 2022-04-30 NI615120 frs-core:MoreThanFiveYears 2022-04-30 NI615120 frs-core:MotorVehicles 2022-04-30 NI615120 frs-core:MotorVehicles 2021-05-01 2022-04-30 NI615120 frs-core:MotorVehicles 2021-04-30 NI615120 frs-core:OtherResidualIntangibleAssets 2022-04-30 NI615120 frs-core:OtherResidualIntangibleAssets 2021-05-01 2022-04-30 NI615120 frs-core:OtherResidualIntangibleAssets 2021-04-30 NI615120 frs-core:PlantMachinery 2022-04-30 NI615120 frs-core:PlantMachinery 2021-05-01 2022-04-30 NI615120 frs-core:PlantMachinery 2021-04-30 NI615120 frs-core:Secured 2022-04-30 NI615120 frs-core:Unsecured 2022-04-30 NI615120 frs-core:WithinOneYear 2021-05-01 2022-04-30 NI615120 frs-core:WithinOneYear 2022-04-30 NI615120 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 NI615120 frs-core:CapitalRedemptionReserve 2021-04-30 NI615120 frs-core:CapitalRedemptionReserve 2022-04-30 NI615120 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 NI615120 frs-core:OtherReservesSubtotal 2021-04-30 NI615120 frs-core:OtherReservesSubtotal 2022-04-30 NI615120 frs-core:RevaluationReserve 2021-05-01 2022-04-30 NI615120 frs-core:RevaluationReserve 2021-04-30 NI615120 frs-core:RevaluationReserve 2022-04-30 NI615120 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2022-04-30 NI615120 frs-countries:RestWorldOutsideUK 2021-05-01 2022-04-30 NI615120 frs-bus:HighestPaidDirector 2021-05-01 2022-04-30 NI615120 frs-bus:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 NI615120 frs-bus:CompanyLimitedByGuarantee 2021-05-01 2022-04-30 NI615120 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-01 2022-04-30 NI615120 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-01 2022-04-30 NI615120 frs-bus:FullAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:FilletedAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:AbridgedAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:FRS102 2021-05-01 2022-04-30 NI615120 frs-bus:MediumEntities 2021-05-01 2022-04-30 NI615120 frs-bus:SmallEntities 2021-05-01 2022-04-30 NI615120 frs-bus:EntityHasNeverTraded 2021-05-01 2022-04-30 NI615120 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-01 2022-04-30 NI615120 frs-bus:Audited 2021-05-01 2022-04-30 NI615120 frs-bus:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 NI615120 frs-bus:AuditExemptWithAccountantsReport 2021-05-01 2022-04-30 NI615120 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:LargeCompaniesRegimeForAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 NI615120 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 NI615120 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 NI615120 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 NI615120 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 NI615120 frs-bus:OrdinaryShareClass1 2021-04-30 NI615120 frs-bus:OrdinaryShareClass1 2022-04-30 NI615120 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 NI615120 frs-bus:OrdinaryShareClass2 2021-04-30 NI615120 frs-bus:OrdinaryShareClass2 2022-04-30 NI615120 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 NI615120 frs-bus:OrdinaryShareClass3 2021-04-30 NI615120 frs-bus:OrdinaryShareClass3 2022-04-30 NI615120 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 NI615120 frs-bus:OrdinaryShareClass4 2021-04-30 NI615120 frs-bus:OrdinaryShareClass4 2022-04-30 NI615120 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 NI615120 frs-bus:OrdinaryShareClass5 2021-04-30 NI615120 frs-bus:OrdinaryShareClass5 2022-04-30 NI615120 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 NI615120 frs-bus:PreferenceShareClass1 2021-04-30 NI615120 frs-bus:PreferenceShareClass1 2022-04-30 NI615120 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 NI615120 frs-bus:PreferenceShareClass2 2021-04-30 NI615120 frs-bus:PreferenceShareClass2 2022-04-30 NI615120 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 NI615120 frs-bus:PreferenceShareClass3 2021-04-30 NI615120 frs-bus:PreferenceShareClass3 2022-04-30 NI615120 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 NI615120 frs-bus:PreferenceShareClass4 2021-04-30 NI615120 frs-bus:PreferenceShareClass4 2022-04-30 NI615120 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 NI615120 frs-bus:PreferenceShareClass5 2021-04-30 NI615120 frs-bus:PreferenceShareClass5 2022-04-30 NI615120 1 2021-05-01 2022-04-30 NI615120 1 2022-04-30 NI615120 1 2021-05-01 2022-04-30 NI615120 frs-core:LeasedAssets 2021-05-01 2022-04-30 NI615120 frs-core:OwnedAssets 2021-05-01 2022-04-30 NI615120 frs-core:CurrencyRisk 2021-05-01 2022-04-30 NI615120 frs-core:MarketRisk 2021-05-01 2022-04-30 NI615120 frs-core:InterestRateRisk 2021-05-01 2022-04-30 NI615120 frs-core:DeferredTaxation 2021-05-01 2022-04-30 NI615120 frs-core:DeferredTaxation 2021-04-30 NI615120 frs-core:DeferredTaxation 2022-04-30 NI615120 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 NI615120 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 NI615120 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 NI615120 frs-core:ProvisionsDeferredTax 2022-04-30 NI615120 frs-core:OtherDeferredTax 2022-04-30 NI615120 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 NI615120 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 NI615120 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 NI615120 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 NI615120 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 NI615120 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 NI615120 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 NI615120 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 NI615120 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 NI615120 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 NI615120 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 NI615120 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 NI615120 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 NI615120 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 NI615120 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 NI615120 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 NI615120 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 NI615120 frs-core:TaxCreditsDeferredTax 2022-04-30 NI615120 frs-core:CostValuation 2021-04-30 NI615120 frs-core:AdditionsToInvestments 2022-04-30 NI615120 frs-core:DisposalsRepaymentsInvestments 2022-04-30 NI615120 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 NI615120 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 NI615120 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frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:ListedExchangeTraded 2021-04-30 NI615120 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 NI615120 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 NI615120 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 NI615120 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frs-countries:NorthernIreland 2021-05-01 2022-04-30
Registered number: NI615120
Born Again Kitchens Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI615120
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 858
Tangible Assets 5 11,519 15,493
11,519 16,351
CURRENT ASSETS
Stocks 6 38,205 32,648
Debtors 7 5,308 41,099
Cash at bank and in hand 65,061 81,791
108,574 155,538
Creditors: Amounts Falling Due Within One Year 8 (114,394 ) (165,943 )
NET CURRENT ASSETS (LIABILITIES) (5,820 ) (10,405 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,699 5,946
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,303 ) (2,944 )
NET ASSETS 3,396 3,002
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 3,296 2,902
SHAREHOLDERS' FUNDS 3,396 3,002
Page 1
Page 2
For the year ending 30 April 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 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 Regina Ruane
Director
12/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Born Again Kitchens Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI615120 . The registered office is Bridge Business Park Main Street, Blackwatertown, Dungannon, County Tyrone, BT71 7HJ.
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 5 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:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 17,160
As at 30 April 2023 17,160
Amortisation
As at 1 May 2022 16,302
Provided during the period 858
As at 30 April 2023 17,160
Net Book Value
As at 30 April 2023 -
As at 1 May 2022 858
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2022 35,815 6,018 41,833
Additions - 1,260 1,260
As at 30 April 2023 35,815 7,278 43,093
...CONTINUED
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Depreciation
As at 1 May 2022 21,716 4,624 26,340
Provided during the period 3,524 1,710 5,234
As at 30 April 2023 25,240 6,334 31,574
Net Book Value
As at 30 April 2023 10,575 944 11,519
As at 1 May 2022 14,099 1,394 15,493
6. Stocks
2023 2022
£ £
Materials 13,013 12,060
Work in progress 25,192 20,588
38,205 32,648
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,614 -
Prepayments and accrued income 2,694 2,694
Directors' loan accounts - 38,405
5,308 41,099
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,521 5,170
Trade creditors 52,306 75,414
Corporation tax 22,133 21,625
Other taxes and social security 2,524 2,619
VAT 5,559 8,721
Accruals and deferred income 23,690 27,394
Directors' loan accounts 6,661 25,000
114,394 165,943
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,521 5,170
1,521 5,170
1,521 5,170
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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