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EAT FRESH LIVE GREEN LTD

Registered Number
10251621
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

EAT FRESH LIVE GREEN LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

NAGPAL, Kulwinder Kaur
SUTHARMASEELAN, Gavaskar

Registered Address

233 Finchley Road
Swiss Cottage
London
NW3 6LS

Registered Number

10251621 (England and Wales)
EAT FRESH LIVE GREEN LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets720,29759,197
Tangible assets811,45039,543
31,74798,740
Current assets
Stocks103,0323,976
Debtors1162,03275,907
Cash at bank and on hand31,627-
96,69179,883
Creditors amounts falling due within one year12(165,764)(201,870)
Net current assets (liabilities)(69,073)(121,987)
Total assets less current liabilities(37,326)(23,247)
Creditors amounts falling due after one year13(20,811)(96,370)
Net assets(58,137)(119,617)
Capital and reserves
Called up share capital100100
Profit and loss account(58,237)(119,717)
Shareholders' funds(58,137)(119,617)
The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2024, and are signed on its behalf by:
NAGPAL, Kulwinder Kaur
Director
SUTHARMASEELAN, Gavaskar
Director

Registered Company No. 10251621
EAT FRESH LIVE GREEN 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.Principal activities
Other retail sale of food in specialised stores
4.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).
5.Accounting policies
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:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
Intangible assets policy
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill is amortised for 20 years. Franchise fee is amortised for 20 years.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year96
7.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 July 2269,75012,75082,500
Disposals(45,000)(8,500)(53,500)
At 30 June 2324,7504,25029,000
Amortisation and impairment
At 01 July 2219,6883,61523,303
Charge for year3,4886374,125
On disposals(15,750)(2,975)(18,725)
At 30 June 237,4261,2778,703
Net book value
At 30 June 2317,3242,97320,297
At 30 June 2250,0629,13559,197
8.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 2220,91399,8771413,768124,699
Additions-332-2,5342,866
Disposals(10,000)(97,432)-(6,302)(113,734)
At 30 June 2310,9132,777141-13,831
Depreciation and impairment
At 01 July 22-81,2721163,76885,156
Charge for year-4,66674935,166
On disposals-(83,680)-(4,261)(87,941)
At 30 June 23-2,258123-2,381
Net book value
At 30 June 2310,91351918-11,450
At 30 June 2220,91318,60525-39,543
9.Directors advances, credits and guarantees
Other debtor balance includes the amount of £Nil (2022: £11,554 Dr) relating to director's loan account Mr G Sutharmaseelan. Other creditor balance includes the amount of £Nil (2022: £4,971 Dr) relating to director's loan account Mrs K Nagpal.
10.Stocks

2023

2022

££
Raw materials and consumables3,0323,976
Total3,0323,976
11.Debtors

2023

2022

££
Trade debtors / trade receivables33,129-
Other debtors21,15351,010
Prepayments and accrued income7,75024,897
Total62,03275,907
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.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables117,780118,659
Bank borrowings and overdrafts10,00033,100
Taxation and social security16,3539,822
Other creditors21,63140,289
Total165,764201,870
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.
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts20,81196,370
Total20,81196,370
14.Provisions for liabilities