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REGISTERED NUMBER: 03647495 (England and Wales)
















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Easy Gourmet Limited

Easy Gourmet Limited (Registered number: 03647495)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Easy Gourmet Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: M L Preynat





REGISTERED OFFICE: Unit 1
Johnsons Yard
4 Pinchin Street
London
E1 1SA





REGISTERED NUMBER: 03647495 (England and Wales)





ACCOUNTANTS: Clarke Goodhand Smith Limited
12a Marlborough Place
BRIGHTON
East Sussex
BN1 1WN

Easy Gourmet Limited (Registered number: 03647495)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,466 24,622

CURRENT ASSETS
Stocks 1,700 1,700
Debtors 5 102,047 50,423
Cash at bank and in hand 180,515 204,589
284,262 256,712
CREDITORS
Amounts falling due within one
year

6

122,318

104,181
NET CURRENT ASSETS 161,944 152,531
TOTAL ASSETS LESS CURRENT
LIABILITIES

180,410

177,153

PROVISIONS FOR LIABILITIES 8 948 1,838
NET ASSETS 179,462 175,315

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 10 178,462 174,315
SHAREHOLDERS' FUNDS 179,462 175,315

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

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

The director acknowledges her 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.

Easy Gourmet Limited (Registered number: 03647495)

Balance Sheet - continued
31 December 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 14 March 2024 and were signed by:





M L Preynat - Director


Easy Gourmet Limited (Registered number: 03647495)

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

1. STATUTORY INFORMATION

Easy Gourmet 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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on 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.

Easy Gourmet Limited (Registered number: 03647495)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 2,174 61,052 56,760 119,986
DEPRECIATION
At 1 January 2023 1,991 53,528 39,845 95,364
Charge for year 46 1,881 4,229 6,156
At 31 December 2023 2,037 55,409 44,074 101,520
NET BOOK VALUE
At 31 December 2023 137 5,643 12,686 18,466
At 31 December 2022 183 7,524 16,915 24,622

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 102,047 46,786
Tax - 3,637
102,047 50,423

Easy Gourmet Limited (Registered number: 03647495)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 1,622 6,194
Hire purchase contracts (see note 7)
-

1,298
Trade creditors 7,922 10,004
Tax 18,727 36,439
Social security and other taxes (237 ) 1,169
VAT 45,816 38,088
Other creditors - 1,700
Income received in advance - 2,655
Directors' loan accounts 47,638 5,834
Accrued expenses 830 800
122,318 104,181

7. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.12.23 31.12.22
£    £   
Net obligations repayable:
Within one year - 1,298

Non-cancellable operating leases
31.12.23 31.12.22
£    £   
Between one and five years 16,000 16,000

8. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 948 1,838

Deferred
tax
£   
Balance at 1 January 2023 1,838
Accelerated capital Allowances (890 )
Balance at 31 December 2023 948

Easy Gourmet Limited (Registered number: 03647495)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

10. RESERVES
Retained
earnings
£   

At 1 January 2023 174,315
Profit for the year 65,147
Dividends (61,000 )
At 31 December 2023 178,462