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Company Registration No. 12728911 (England and Wales)
Harikrishna Foods Ltd Unaudited accounts for the year ended 31 July 2023
Harikrishna Foods Ltd Unaudited accounts Contents
Page
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Harikrishna Foods Ltd Company Information for the year ended 31 July 2023
Director
Swetal Kumar Suryakant Patel
Company Number
12728911 (England and Wales)
Registered Office
3 Charles Crescent Harrow Middlesex HA1 4AR England
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Harikrishna Foods Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,778 
- 
Current assets
Inventories
2,200 
- 
Debtors
4,220 
- 
Cash at bank and in hand
41,029 
100 
47,449 
100 
Creditors: amounts falling due within one year
(78,263)
- 
Net current (liabilities)/assets
(30,814)
100 
Total assets less current liabilities
12,964 
100 
Creditors: amounts falling due after more than one year
(24,720)
- 
Net (liabilities)/assets
(11,756)
100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(11,856)
- 
Shareholders' funds
(11,756)
100 
For the year ending 31 July 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2024 and were signed on its behalf by
Swetal Kumar Suryakant Patel Director Company Registration No. 12728911
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Harikrishna Foods Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Harikrishna Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 12728911. The registered office is 3 Charles Crescent, , Harrow, Middlesex, HA1 4AR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation
Fixtures & fittings
20% on RBM
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
- 
- 
- 
Additions
3,000 
50,973 
53,973 
At 31 July 2023
3,000 
50,973 
53,973 
Depreciation
Charge for the year
- 
10,195 
10,195 
At 31 July 2023
- 
10,195 
10,195 
Net book value
At 31 July 2023
3,000 
40,778 
43,778 
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Harikrishna Foods Ltd Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
4,220 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
10,375 
- 
Taxes and social security
1,662 
- 
Other creditors
15,000 
- 
Loans from directors
49,851 
- 
Accruals
1,375 
- 
78,263 
- 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
24,720 
- 
8
Average number of employees
During the year the average number of employees was 5 (2022: 1).
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