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2023-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item7 2022-07-01 2023-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-07-01 2023-06-30 12070893 dpl-frs:Item8 2022-07-01 2023-06-30 12070893 dpl-frs:Item8 2022-06-30 12070893 dpl-frs:Item8 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item8 2022-07-01 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item8 2023-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item8 2022-07-01 2023-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-07-01 2023-06-30 12070893 dpl-frs:Item9 2022-07-01 2023-06-30 12070893 dpl-frs:Item9 2022-06-30 12070893 dpl-frs:Item9 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item9 2022-07-01 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item9 2023-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item9 2022-07-01 2023-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-07-01 2023-06-30 12070893 dpl-frs:Item10 2022-07-01 2023-06-30 12070893 dpl-frs:Item10 2022-06-30 12070893 dpl-frs:Item10 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item10 2022-07-01 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item10 2023-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item10 2022-07-01 2023-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-07-01 2023-06-30 12070893 dpl-frs:Item11 2022-07-01 2023-06-30 12070893 dpl-frs:Item11 2022-06-30 12070893 dpl-frs:Item11 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item11 2022-07-01 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item11 2023-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item11 2022-07-01 2023-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-07-01 2023-06-30 12070893 dpl-frs:Item12 2022-07-01 2023-06-30 12070893 dpl-frs:Item12 2022-06-30 12070893 dpl-frs:Item12 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item12 2022-07-01 2023-06-30 12070893 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item12 2023-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item12 2022-07-01 2023-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-07-01 2023-06-30 12070893 1 2022-07-01 2023-06-30 12070893 frs-countries:EnglandWales 2022-07-01 2023-06-30 12070893 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-06-30 12070893 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 12070893 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-06-30 12070893 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-06-30 12070893 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-01 2022-06-30 12070893 frs-core:AllSubsidiaries 2021-07-01 2022-06-30 12070893 frs-core:KeyManagementPersonnel 2021-07-01 2022-06-30 12070893 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-01 2022-06-30 12070893 frs-core:OtherRelatedParties 2021-07-01 2022-06-30 12070893 2021-06-30 12070893 2022-06-30 12070893 2021-07-01 2022-06-30 12070893 frs-core:CurrentFinancialInstruments 2022-06-30 12070893 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 12070893 frs-core:Non-currentFinancialInstruments 2022-06-30 12070893 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 12070893 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 12070893 frs-core:CurrentFinancialInstruments 2022-06-30 12070893 frs-core:AfterOneYear 2021-07-01 2022-06-30 12070893 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 12070893 frs-core:BetweenOneFiveYears 2022-06-30 12070893 frs-core:ComputerEquipment 2022-06-30 12070893 frs-core:ComputerEquipment 2021-07-01 2022-06-30 12070893 frs-core:ComputerEquipment 2021-06-30 12070893 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 12070893 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 12070893 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 12070893 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 12070893 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 12070893 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 12070893 frs-core:FurnitureFittings 2022-06-30 12070893 frs-core:FurnitureFittings 2021-07-01 2022-06-30 12070893 frs-core:FurnitureFittings 2021-06-30 12070893 frs-core:NetGoodwill 2022-06-30 12070893 frs-core:NetGoodwill 2021-07-01 2022-06-30 12070893 frs-core:NetGoodwill 2021-06-30 12070893 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 12070893 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 12070893 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 12070893 frs-core:LandBuildings 2022-06-30 12070893 frs-core:LandBuildings 2021-07-01 2022-06-30 12070893 frs-core:LandBuildings 2021-06-30 12070893 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 12070893 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 12070893 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-06-30 12070893 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-06-30 12070893 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 12070893 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-06-30 12070893 frs-core:MoreThanFiveYears 2021-07-01 2022-06-30 12070893 frs-core:MoreThanFiveYears 2022-06-30 12070893 frs-core:MotorVehicles 2022-06-30 12070893 frs-core:MotorVehicles 2021-07-01 2022-06-30 12070893 frs-core:MotorVehicles 2021-06-30 12070893 frs-core:OtherResidualIntangibleAssets 2022-06-30 12070893 frs-core:OtherResidualIntangibleAssets 2021-07-01 2022-06-30 12070893 frs-core:OtherResidualIntangibleAssets 2021-06-30 12070893 frs-core:PlantMachinery 2022-06-30 12070893 frs-core:PlantMachinery 2021-07-01 2022-06-30 12070893 frs-core:PlantMachinery 2021-06-30 12070893 frs-core:Secured 2022-06-30 12070893 frs-core:Unsecured 2022-06-30 12070893 frs-core:WithinOneYear 2021-07-01 2022-06-30 12070893 frs-core:WithinOneYear 2022-06-30 12070893 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 12070893 frs-core:CapitalRedemptionReserve 2021-06-30 12070893 frs-core:CapitalRedemptionReserve 2022-06-30 12070893 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 12070893 frs-core:OtherReservesSubtotal 2021-06-30 12070893 frs-core:OtherReservesSubtotal 2022-06-30 12070893 frs-core:RevaluationReserve 2021-07-01 2022-06-30 12070893 frs-core:RevaluationReserve 2021-06-30 12070893 frs-core:RevaluationReserve 2022-06-30 12070893 frs-core:SharePremium 2021-07-01 2022-06-30 12070893 frs-core:SharePremium 2021-06-30 12070893 frs-core:SharePremium 2022-06-30 12070893 frs-core:ShareCapital 2021-07-01 2022-06-30 12070893 frs-core:ShareCapital 2021-06-30 12070893 frs-core:ShareCapital 2022-06-30 12070893 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 12070893 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 12070893 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12070893 frs-core:RetainedEarningsAccumulatedLosses 2021-06-30 12070893 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 12070893 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-06-30 12070893 frs-countries:UnitedKingdom 2021-07-01 2022-06-30 12070893 frs-countries:Europe 2021-07-01 2022-06-30 12070893 frs-countries:NorthAmerica 2021-07-01 2022-06-30 12070893 frs-countries:SouthAmerica 2021-07-01 2022-06-30 12070893 frs-countries:Asia 2021-07-01 2022-06-30 12070893 frs-countries:RestWorldOutsideUK 2021-07-01 2022-06-30 12070893 frs-bus:HighestPaidDirector 2021-07-01 2022-06-30 12070893 frs-bus:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 12070893 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12070893 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12070893 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-01 2022-06-30 12070893 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12070893 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12070893 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 12070893 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 12070893 frs-bus:OrdinaryShareClass1 2021-06-30 12070893 frs-bus:OrdinaryShareClass1 2022-06-30 12070893 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 12070893 frs-bus:OrdinaryShareClass2 2021-06-30 12070893 frs-bus:OrdinaryShareClass2 2022-06-30 12070893 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 12070893 frs-bus:OrdinaryShareClass3 2021-06-30 12070893 frs-bus:OrdinaryShareClass3 2022-06-30 12070893 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 12070893 frs-bus:OrdinaryShareClass4 2021-06-30 12070893 frs-bus:OrdinaryShareClass4 2022-06-30 12070893 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 12070893 frs-bus:OrdinaryShareClass5 2021-06-30 12070893 frs-bus:OrdinaryShareClass5 2022-06-30 12070893 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 12070893 frs-bus:PreferenceShareClass1 2021-06-30 12070893 frs-bus:PreferenceShareClass1 2022-06-30 12070893 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 12070893 frs-bus:PreferenceShareClass2 2021-06-30 12070893 frs-bus:PreferenceShareClass2 2022-06-30 12070893 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 12070893 frs-bus:PreferenceShareClass3 2021-06-30 12070893 frs-bus:PreferenceShareClass3 2022-06-30 12070893 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 12070893 frs-bus:PreferenceShareClass4 2021-06-30 12070893 frs-bus:PreferenceShareClass4 2022-06-30 12070893 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 12070893 frs-bus:PreferenceShareClass5 2021-06-30 12070893 frs-bus:PreferenceShareClass5 2022-06-30 12070893 1 2021-07-01 2022-06-30 12070893 1 2022-06-30 12070893 1 2021-07-01 2022-06-30 12070893 frs-core:LeasedAssets 2021-07-01 2022-06-30 12070893 frs-core:OwnedAssets 2021-07-01 2022-06-30 12070893 frs-core:CurrencyRisk 2021-07-01 2022-06-30 12070893 frs-core:MarketRisk 2021-07-01 2022-06-30 12070893 frs-core:InterestRateRisk 2021-07-01 2022-06-30 12070893 frs-core:DeferredTaxation 2021-07-01 2022-06-30 12070893 frs-core:DeferredTaxation 2021-06-30 12070893 frs-core:DeferredTaxation 2022-06-30 12070893 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 12070893 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 12070893 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 12070893 frs-core:ProvisionsDeferredTax 2022-06-30 12070893 frs-core:OtherDeferredTax 2022-06-30 12070893 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 12070893 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 12070893 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-06-30 12070893 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-01 2022-06-30 12070893 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-06-30 12070893 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-06-30 12070893 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12070893 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 12070893 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 12070893 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 12070893 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 12070893 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 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12070893 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 12070893 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 12070893 frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:ListedExchangeTraded 2021-06-30 12070893 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 12070893 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 12070893 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 12070893 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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2022-06-30 12070893 dpl-frs:Item12 2021-07-01 2022-06-30 12070893 dpl-frs:Item12 2021-06-30 12070893 dpl-frs:Item12 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 12070893 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 12070893 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12070893 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 12070893 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 12070893 1 2021-07-01 2022-06-30 12070893 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 12070893
Chef James Birchall Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12070893
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 48 48
Tangible Assets 5 277 346
325 394
Creditors: Amounts Falling Due Within One Year 6 (3,651 ) (7,318 )
NET CURRENT ASSETS (LIABILITIES) (3,651 ) (7,318 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,326 ) (6,924 )
Creditors: Amounts Falling Due After More Than One Year 7 (5,376 ) (5,231 )
NET LIABILITIES (8,702 ) (12,155 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (8,802 ) (12,255 )
SHAREHOLDERS' FUNDS (8,702) (12,155)
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.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Birchall
Director
25/10/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chef James Birchall Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12070893 . The registered office is 27 Market Place, Market Deeping, Peterborough, Cambridgeshire, PE6 8EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Development Costs
£
Cost
As at 1 July 2022 4,835
As at 30 June 2023 4,835
Amortisation
As at 1 July 2022 4,787
As at 30 June 2023 4,787
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 June 2023 48
As at 1 July 2022 48
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 676
As at 30 June 2023 676
Depreciation
As at 1 July 2022 330
Provided during the period 69
As at 30 June 2023 399
Net Book Value
As at 30 June 2023 277
As at 1 July 2022 346
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) 2,537
Bank loans and overdrafts 295 1,600
VAT - 2,014
Accruals and deferred income 600 600
Director's loan account 2,757 567
3,651 7,318
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 5,376 5,231
5,376 5,231
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3