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Registered number: 04498145
Star Gourmet Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Islam & Ahmed Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04498145
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 21,177 19,450
21,177 19,450
CURRENT ASSETS
Stocks 6 4,560 1,250
Debtors 7 11,126 12,097
Cash at bank and in hand 3,302 3,311
18,988 16,658
Creditors: Amounts Falling Due Within One Year 8 (15,817 ) (15,424 )
NET CURRENT ASSETS (LIABILITIES) 3,171 1,234
TOTAL ASSETS LESS CURRENT LIABILITIES 24,348 20,684
Creditors: Amounts Falling Due After More Than One Year 9 (14,823 ) (17,813 )
NET ASSETS 9,525 2,871
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 9,515 2,861
SHAREHOLDERS' FUNDS 9,525 2,871
Page 1
Page 2
For the year ending 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 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 Mohammed Amad Uddin
Director
09/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Star Gourmet Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04498145 . The registered office is 68 Seymour Grove, Old Trafford, Manchester, Lancashire, M16 0LN.
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.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 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:
Leasehold 5% per annum straight line basis
Fixtures & Fittings 15% per annum reducing balance basis
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 15,000
As at 31 July 2023 15,000
Amortisation
As at 1 August 2022 15,000
As at 31 July 2023 15,000
Page 3
Page 4
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 6,788 27,781 34,569
Additions - 6,400 6,400
As at 31 July 2023 6,788 34,181 40,969
Depreciation
As at 1 August 2022 2,790 12,329 15,119
Provided during the period 1,395 3,278 4,673
As at 31 July 2023 4,185 15,607 19,792
Net Book Value
As at 31 July 2023 2,603 18,574 21,177
As at 1 August 2022 3,998 15,452 19,450
6. Stocks
2023 2022
£ £
Materials 4,560 1,250
7. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 2,219 3,193
Directors' loan accounts 8,907 8,904
11,126 12,097
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 6,859 6,687
Corporation tax 1,323 2,994
VAT 7,635 5,743
15,817 15,424
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,823 17,813
Page 4
Page 5
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 5