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Registered number: 11242078
The Basic Ingredients Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 11242078
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,996 7,977
Tangible Assets 5 20,895 9,987
27,891 17,964
CURRENT ASSETS
Stocks 1,160,830 782,135
Debtors 1,415,782 911,087
Cash at bank and in hand 153,157 245,581
2,729,769 1,938,803
Creditors: Amounts Falling Due Within One Year (2,085,603 ) (1,440,231 )
NET CURRENT ASSETS (LIABILITIES) 644,166 498,572
TOTAL ASSETS LESS CURRENT LIABILITIES 672,057 516,536
Creditors: Amounts Falling Due After More Than One Year (393,928) (275,923)
NET ASSETS 278,129 240,613
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 278,029 240,513
SHAREHOLDERS' FUNDS 278,129 240,613
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss Y Du
Director
06/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
The Basic Ingredients Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11242078 . The registered office is 18 Platt Street, London, NW1 1RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of licences. They are amortised to profit and loss account over their estimated economic life of 10 years.
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:
Computer Equipment 20% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2022: 6)
6 6
4. Intangible Assets
Total
£
Cost
As at 1 January 2023 9,810
As at 31 December 2023 9,810
Amortisation
As at 1 January 2023 1,833
Provided during the period 981
As at 31 December 2023 2,814
Net Book Value
As at 31 December 2023 6,996
As at 1 January 2023 7,977
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5. Tangible Assets
Total
£
Cost
As at 1 January 2023 25,989
Additions 15,233
As at 31 December 2023 41,222
Depreciation
As at 1 January 2023 16,002
Provided during the period 4,325
As at 31 December 2023 20,327
Net Book Value
As at 31 December 2023 20,895
As at 1 January 2023 9,987
6. Share Capital
2023 2022
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £0 (2022: £29,377)
The above loan is unsecured, interest free and repayable on demand.
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