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COMPANY REGISTRATION NUMBER: 13073619
Culinary Collections Limited
Filleted Unaudited Accounts
30 June 2023
Culinary Collections Limited
Statement of Financial Position
30 June 2023
2023
2022
Note
£
£
£
£
Current assets
Cash at bank and in hand
131
Creditors: amounts falling due within one year
4
( 100,231)
( 23,628)
---------
--------
Net current liabilities
( 100,100)
( 23,628)
---------
--------
Total assets less current liabilities
( 100,100)
( 23,628)
---------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 100,200)
( 23,728)
---------
--------
Shareholders deficit
( 100,100)
( 23,628)
---------
--------
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .
These accounts were approved by the board of directors and authorised for issue on 29 March 2024 , and are signed on behalf of the board by:
J H Colvin
Director
Company registration number: 13073619
Culinary Collections Limited
Notes to the Accounts
Year ended 30 June 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The principal place of business address is 1 - 5 Clerkenwell Road, London, EC1M 5PA.
2. Statement of compliance
These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
At the balance sheet date the company had a negative balance sheet. The directors have undertaken to ensure that the parent undertaking and the directors will provide support to the company for the next 12 months. Therefore, the accounts have been prepared on a going concern basis.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts, indemnity claims and of Value Added Tax. Revenue from the sale of goods is recognised when the sale is made and the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods and when the amount of revenue can be measured reliably. Sale of goods paid by direct debit are recognised on a receipt basis to ensure the transactions can be measured reliably.
Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangements entered into, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
14,147
11,008
Amounts owed to group undertakings
86,084
12,000
Social security and other taxes
620
---------
--------
100,231
23,628
---------
--------
5. Related party transactions
During the year the company incurred the following transactions with group members that are not wholly owned: Bad debts recovered £2,900