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Registered Number: 10551190
England and Wales

 

 

 

BKW FOODSTORES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 89,067    95,160 
89,067    95,160 
Current assets      
Stocks 412,661    402,268 
Debtors 91,683    67,097 
Cash at bank and in hand 137,959    185,645 
642,303    655,010 
Creditors: amount falling due within one year (514,128)   (490,611)
Net current assets 128,175    164,399 
 
Total assets less current liabilities 217,242    259,559 
Creditors: amount falling due after more than one year (13,349)   (24,183)
Accruals and deferred income (37,210)   (3,926)
Provisions for liabilities (14,546)   (14,546)
Net assets 152,137    216,904 
 

Capital and reserves
     
Called up share capital 300    300 
Profit and loss account 151,837    216,604 
Shareholder's funds 152,137    216,904 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 April 2024 and were signed by:


-------------------------------
Ibraheem Qazi Muhammad
Director
1
General Information
BKW FOODSTORES LTD is a private company, limited by shares, registered in England and Wales, registration number 10551190, registration address Unit 1a & 1b Cambrian Business Park, Derby Street, Bolton, BL3 6JF .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property 10% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 28 (2023 : 24).
3.

Tangible fixed assets

Cost or valuation Leasehold Property   Fixtures and Fittings   Total
  £   £   £
At 01 February 2023 37,273    137,854    175,127 
Additions   6,253    6,253 
Disposals    
At 31 January 2024 37,273    144,107    181,380 
Depreciation
At 01 February 2023 22,051    57,916    79,967 
Charge for year 3,727    8,619    12,346 
On disposals    
At 31 January 2024 25,778    66,535    92,313 
Net book values
Closing balance as at 31 January 2024 11,495    77,572    89,067 
Opening balance as at 01 February 2023 15,222    79,938    95,160 


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