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Company Registration No. 10490637 (England and Wales)
H&J FOOD NEWS AND WINES LIMITED Unaudited accounts for the year ended 30 November 2022
H&J FOOD NEWS AND WINES LIMITED Unaudited accounts Contents
Page
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H&J FOOD NEWS AND WINES LIMITED Company Information for the year ended 30 November 2022
Director
Takdir singh
Company Number
10490637 (England and Wales)
Registered Office
121 Beavers Lane Hounslow TW4 6HF United Kingdom
Accountants
Gurdeep Jaswal Jaswal and Co Limited 121 Beavers Lane Hounslow Middlesex TW4 6HF
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H&J FOOD NEWS AND WINES LIMITED Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
200,000 
160,000 
Tangible assets
86,527 
61,206 
286,527 
221,206 
Current assets
Inventories
161,000 
139,000 
Debtors
- 
7,750 
Cash at bank and in hand
69,834 
15,982 
230,834 
162,732 
Creditors: amounts falling due within one year
(97,786)
(42,042)
Net current assets
133,048 
120,690 
Total assets less current liabilities
419,575 
341,896 
Creditors: amounts falling due after more than one year
(381,199)
(313,670)
Net assets
38,376 
28,226 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
38,276 
28,126 
Shareholders' funds
38,376 
28,226 
For the year ending 30 November 2022 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 31 January 2024 and were signed on its behalf by
Takdir singh Director Company Registration No. 10490637
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H&J FOOD NEWS AND WINES LIMITED Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
H&J FOOD NEWS AND WINES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10490637. The registered office is 121 Beavers Lane, Hounslow, TW4 6HF, United Kingdom.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Motor vehicles
20% Reducing balance method
Fixtures & fittings
15% Reducing balance method
Computer equipment
20% reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2021
160,000 
Additions
40,000 
At 30 November 2022
200,000 
Amortisation
At 1 December 2021
- 
At 30 November 2022
- 
Net book value
At 30 November 2022
200,000 
At 30 November 2021
160,000 
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H&J FOOD NEWS AND WINES LIMITED Notes to the Accounts for the year ended 30 November 2022
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2021
- 
9,900 
70,000 
79,900 
Additions
2,843 
19,995 
- 
22,838 
At 30 November 2022
2,843 
29,895 
70,000 
102,738 
Depreciation
At 1 December 2021
- 
- 
18,694 
18,694 
Charge for the year
569 
2,935 
9,235 
12,739 
On disposals
- 
(15,222)
- 
(15,222)
At 30 November 2022
569 
(12,287)
27,929 
16,211 
Net book value
At 30 November 2022
2,274 
42,182 
42,071 
86,527 
At 30 November 2021
- 
9,900 
51,306 
61,206 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due after more than one year
Other debtors
- 
7,750 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
40,400 
10,000 
Trade creditors
29,480 
15,773 
Taxes and social security
27,906 
16,269 
97,786 
42,042 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
106,199 
38,670 
Other creditors
25,000 
25,000 
Loans from directors
250,000 
250,000 
381,199 
313,670 
9
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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