Your Nuts Wholefoods Ltd Filleted Accounts Cover
Your Nuts Wholefoods Ltd
Company No. 08614091
Information for Filing with The Registrar
31 July 2023
Your Nuts Wholefoods Ltd Balance Sheet Registrar
at
31 July 2023
Company No.
08614091
Notes
2023
2022
£
£
Fixed assets
Intangible assets
4
-2,000
Tangible assets
5
1,2891,719
1,2893,719
Current assets
Debtors
6
-15,000
Cash at bank and in hand
-248
-15,248
Net current assets
-15,248
Total assets less current liabilities
1,28918,967
Creditors: Amounts falling due after more than one year
7
(70,679)
(87,044)
Net liabilities
(69,390)
(68,077)
Capital and reserves
Called up share capital
11
Profit and loss account
8
(69,391)
(68,078)
Total equity
(69,390)
(68,077)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 28 September 2023
And signed on its behalf by:
M. Fuller
Director
28 September 2023
Your Nuts Wholefoods Ltd Notes to the Accounts Registrar
for the year ended 31 July 2023
1
General information
Its registered number is: 08614091
Its registered office is:
The Old Workshop 3 Co-Op Lan
Holmbridge
Holmfirth
HD9 2ND
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% reducing balance
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 August 2022
20,00020,000
At 31 July 2023
20,00020,000
Amortisation and impairment
At 1 August 2022
18,00018,000
Charge for the year
2,0002,000
At 31 July 2023
20,00020,000
Net book values
At 31 July 2023
--
At 31 July 2022
2,0002,000
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 August 2022
7,2397,239
At 31 July 2023
7,2397,239
Depreciation
At 1 August 2022
5,5205,520
Charge for the year
430430
At 31 July 2023
5,9505,950
Net book values
At 31 July 2023
1,2891,289
At 31 July 2022
1,719
1,719
6
Debtors
2023
2022
£
£
Other debtors
-15,000
-15,000
7
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Other creditors
70,67987,044
70,67987,044
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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