2022-05-012023-04-302023-04-30false11288736MUSTARD MADE UK LTD2024-01-1731090iso4217:GBPxbrli:pure112887362022-05-01112887362023-04-30112887362022-05-012023-04-30112887362021-05-01112887362022-04-30112887362021-05-012022-04-3011288736bus:SmallEntities2022-05-012023-04-3011288736bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3011288736bus:FullAccounts2022-05-012023-04-3011288736bus:PrivateLimitedCompanyLtd2022-05-012023-04-3011288736core:WithinOneYear2023-04-3011288736core:AfterOneYear2023-04-3011288736core:WithinOneYear2022-04-3011288736core:AfterOneYear2022-04-3011288736core:ShareCapital2023-04-3011288736core:SharePremium2023-04-3011288736core:RevaluationReserve2023-04-3011288736core:OtherReservesSubtotal2023-04-3011288736core:RetainedEarningsAccumulatedLosses2023-04-3011288736core:ShareCapital2022-04-3011288736core:SharePremium2022-04-3011288736core:RevaluationReserve2022-04-3011288736core:OtherReservesSubtotal2022-04-3011288736core:RetainedEarningsAccumulatedLosses2022-04-3011288736core:LandBuildings2023-04-3011288736core:PlantMachinery2023-04-3011288736core:Vehicles2023-04-3011288736core:FurnitureFittings2023-04-3011288736core:OfficeEquipment2023-04-3011288736core:NetGoodwill2023-04-3011288736core:IntangibleAssetsOtherThanGoodwill2023-04-3011288736core:ListedExchangeTraded2023-04-3011288736core:UnlistedNon-exchangeTraded2023-04-3011288736core:LandBuildings2022-04-3011288736core:PlantMachinery2022-04-3011288736core:Vehicles2022-04-3011288736core:FurnitureFittings2022-04-3011288736core:OfficeEquipment2022-04-3011288736core:NetGoodwill2022-04-3011288736core:IntangibleAssetsOtherThanGoodwill2022-04-3011288736core:ListedExchangeTraded2022-04-3011288736core:UnlistedNon-exchangeTraded2022-04-3011288736core:LandBuildings2022-05-012023-04-3011288736core:PlantMachinery2022-05-012023-04-3011288736core:Vehicles2022-05-012023-04-3011288736core:FurnitureFittings2022-05-012023-04-3011288736core:OfficeEquipment2022-05-012023-04-3011288736core:NetGoodwill2022-05-012023-04-3011288736core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011288736core:ListedExchangeTraded2022-05-012023-04-3011288736core:UnlistedNon-exchangeTraded2022-05-012023-04-3011288736core:MoreThanFiveYears2022-05-012023-04-3011288736core:Non-currentFinancialInstruments2023-04-3011288736core:Non-currentFinancialInstruments2022-04-3011288736dpl:CostSales2022-05-012023-04-3011288736dpl:DistributionCosts2022-05-012023-04-3011288736core:LandBuildings2022-05-012023-04-3011288736core:PlantMachinery2022-05-012023-04-3011288736core:Vehicles2022-05-012023-04-3011288736core:FurnitureFittings2022-05-012023-04-3011288736core:OfficeEquipment2022-05-012023-04-3011288736dpl:AdministrativeExpenses2022-05-012023-04-3011288736core:NetGoodwill2022-05-012023-04-3011288736core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011288736dpl:GroupUndertakings2022-05-012023-04-3011288736dpl:ParticipatingInterests2022-05-012023-04-3011288736dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3011288736core:ListedExchangeTraded2022-05-012023-04-3011288736dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3011288736core:UnlistedNon-exchangeTraded2022-05-012023-04-3011288736dpl:CostSales2021-05-012022-04-3011288736dpl:DistributionCosts2021-05-012022-04-3011288736core:LandBuildings2021-05-012022-04-3011288736core:PlantMachinery2021-05-012022-04-3011288736core:Vehicles2021-05-012022-04-3011288736core:FurnitureFittings2021-05-012022-04-3011288736core:OfficeEquipment2021-05-012022-04-3011288736dpl:AdministrativeExpenses2021-05-012022-04-3011288736core:NetGoodwill2021-05-012022-04-3011288736core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3011288736dpl:GroupUndertakings2021-05-012022-04-3011288736dpl:ParticipatingInterests2021-05-012022-04-3011288736dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3011288736core:ListedExchangeTraded2021-05-012022-04-3011288736dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3011288736core:UnlistedNon-exchangeTraded2021-05-012022-04-3011288736core:NetGoodwill2023-04-3011288736core:IntangibleAssetsOtherThanGoodwill2023-04-3011288736core:LandBuildings2023-04-3011288736core:PlantMachinery2023-04-3011288736core:Vehicles2023-04-3011288736core:FurnitureFittings2023-04-3011288736core:OfficeEquipment2023-04-3011288736core:AfterOneYear2023-04-3011288736core:WithinOneYear2023-04-3011288736core:ListedExchangeTraded2023-04-3011288736core:UnlistedNon-exchangeTraded2023-04-3011288736core:ShareCapital2023-04-3011288736core:SharePremium2023-04-3011288736core:RevaluationReserve2023-04-3011288736core:OtherReservesSubtotal2023-04-3011288736core:RetainedEarningsAccumulatedLosses2023-04-3011288736core:NetGoodwill2022-04-3011288736core:IntangibleAssetsOtherThanGoodwill2022-04-3011288736core:LandBuildings2022-04-3011288736core:PlantMachinery2022-04-3011288736core:Vehicles2022-04-3011288736core:FurnitureFittings2022-04-3011288736core:OfficeEquipment2022-04-3011288736core:AfterOneYear2022-04-3011288736core:WithinOneYear2022-04-3011288736core:ListedExchangeTraded2022-04-3011288736core:UnlistedNon-exchangeTraded2022-04-3011288736core:ShareCapital2022-04-3011288736core:SharePremium2022-04-3011288736core:RevaluationReserve2022-04-3011288736core:OtherReservesSubtotal2022-04-3011288736core:RetainedEarningsAccumulatedLosses2022-04-3011288736core:NetGoodwill2021-05-0111288736core:IntangibleAssetsOtherThanGoodwill2021-05-0111288736core:LandBuildings2021-05-0111288736core:PlantMachinery2021-05-0111288736core:Vehicles2021-05-0111288736core:FurnitureFittings2021-05-0111288736core:OfficeEquipment2021-05-0111288736core:AfterOneYear2021-05-0111288736core:WithinOneYear2021-05-0111288736core:ListedExchangeTraded2021-05-0111288736core:UnlistedNon-exchangeTraded2021-05-0111288736core:ShareCapital2021-05-0111288736core:SharePremium2021-05-0111288736core:RevaluationReserve2021-05-0111288736core:OtherReservesSubtotal2021-05-0111288736core:RetainedEarningsAccumulatedLosses2021-05-0111288736core:AfterOneYear2022-05-012023-04-3011288736core:WithinOneYear2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:CostValuation2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011288736core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3011288736core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3011288736core:Non-currentFinancialInstrumentscore:CostValuation2022-04-3011288736core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-3011288736core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-3011288736bus:Director12022-05-012023-04-3011288736bus:Director22022-05-012023-04-3011288736core:FurnitureFittingsToolsEquipment2022-04-3011288736core:FurnitureFittingsToolsEquipment2022-05-012023-04-3011288736core:FurnitureFittingsToolsEquipment2023-04-30

MUSTARD MADE UK LTD

Registered Number
11288736
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

MUSTARD MADE UK LTD
Company Information
for the year from 1 May 2022 to 30 April 2023

Directors

STERN, Jessica Sarah
STERN, Rebecca Lucy

Registered Address

3 Centric Close
London
NW1 7EP

Registered Number

11288736 (England and Wales)
MUSTARD MADE UK LTD
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets520,7545,880
Investments6125,000125,000
145,754130,880
Current assets
Stocks7801,478197,651
Debtors8280,463300,724
Cash at bank and on hand1,105,570808,207
2,187,5111,306,582
Creditors amounts falling due within one year9(370,041)(118,178)
Net current assets (liabilities)1,817,4701,188,404
Total assets less current liabilities1,963,2241,319,284
Provisions for liabilities10(2,784)(1,117)
Net assets1,960,4401,318,167
Capital and reserves
Called up share capital2,0002,000
Share premium124,000124,000
Profit and loss account1,834,4401,192,167
Shareholders' funds1,960,4401,318,167
The financial statements were approved and authorised for issue by the Board of Directors on 17 January 2024, and are signed on its behalf by:
STERN, Jessica Sarah
Director
STERN, Rebecca Lucy
Director

Registered Company No. 11288736
MUSTARD MADE UK LTD
Notes to the Financial Statements
for the year ended 30 April 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.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
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: Straight Line basis over 3 years

Straight line (years)
Plant and machinery3
Fixtures and fittings3
Office Equipment3
Stocks policy
Stocks 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.
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1210
5.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 22-14,94314,943
Additions18,3966,97225,368
Disposals-(949)(949)
At 30 April 2318,39620,96639,362
Depreciation and impairment
At 01 May 22-9,0639,063
Charge for year5,7424,27710,019
On disposals-(474)(474)
At 30 April 235,74212,86618,608
Net book value
At 30 April 2312,6548,10020,754
At 30 April 22-5,8805,880
6.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 May 22125,000125,000
At 30 April 23125,000125,000
Net book value
At 30 April 23125,000125,000
At 30 April 22125,000125,000

Notes

1Investments in group undertakings and participating interests
7.Stocks

2023

2022

££
Finished goods801,478197,651
Total801,478197,651
8.Debtors

2023

2022

££
Trade debtors / trade receivables53,28425,265
Other debtors209,859270,128
Prepayments and accrued income17,3205,331
Total280,463300,724
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables27,475-
Taxation and social security261,210108,843
Other creditors56,1763,627
Accrued liabilities and deferred income25,1805,708
Total370,041118,178
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.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)2,7841,117
Total2,7841,117