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Company Registration No. 04935870 (England and Wales)
Alimentarius Limited Unaudited accounts for the year ended 31 October 2023
Alimentarius Limited Unaudited accounts Contents
Page
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Alimentarius Limited Company Information for the year ended 31 October 2023
Director
Dr R B Child
Company Number
04935870 (England and Wales)
Registered Office
4b Kingston Close Hove East Sussex BN3 8LE England
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Alimentarius Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,202 
5,400 
Current assets
Debtors
39,708 
9,524 
Cash at bank and in hand
811 
11,957 
40,519 
21,481 
Creditors: amounts falling due within one year
(123,047)
(73,723)
Net current liabilities
(82,528)
(52,242)
Net liabilities
(73,326)
(46,842)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(73,327)
(46,843)
Shareholders' funds
(73,326)
(46,842)
For the year ending 31 October 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 July 2024 and were signed on its behalf by
Dr R B Child Director Company Registration No. 04935870
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Alimentarius Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Alimentarius Limited is a private company, limited by shares, registered in England and Wales, registration number 04935870. The registered office is 4b Kingston Close, Hove, East Sussex, BN3 8LE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the total invoice value, excluding value added tax, of services rendered during the year.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Foreign Currency Translation
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets by £73,326. The company continues to trade and had the financial support of the director. In these circumstances, the financial statements have been prepared on the going concern basis.
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Alimentarius Limited Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
67,536 
12,715 
80,251 
Additions
2,681 
4,188 
6,869 
At 31 October 2023
70,217 
16,903 
87,120 
Depreciation
At 1 November 2022
62,448 
12,403 
74,851 
Charge for the year
1,942 
1,125 
3,067 
At 31 October 2023
64,390 
13,528 
77,918 
Net book value
At 31 October 2023
5,827 
3,375 
9,202 
At 31 October 2022
5,088 
312 
5,400 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
841 
- 
Trade debtors
29,128 
- 
Other debtors
9,739 
9,524 
39,708 
9,524 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,284 
- 
Other creditors
4,926 
73,723 
Loans from directors
114,837 
- 
123,047 
73,723 
7
Transactions with related parties
Dr. R.B. Child is the director and sole shareholder of the company. At the balance sheet date, Dr. Child was owed £114,837 by the company (2022 - £71,723)
8
Average number of employees
During the year the average number of employees was 1 (2022: 2).
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