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REGISTERED NUMBER: 11048763 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 October 2023

for

The Keto Kitchen Lytham Ltd

The Keto Kitchen Lytham Ltd (Registered number: 11048763)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Keto Kitchen Lytham Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTORS: J M Styles
Miss J E Lawrenson





REGISTERED OFFICE: 9 St. Andrews Road South
Lytham
Lancashire
FY8 1SX





REGISTERED NUMBER: 11048763 (England and Wales)





ACCOUNTANTS: Egan Roberts Limited
Accountants
Citygate
Longridge Road
Preston
Lancashire
PR2 5BQ

The Keto Kitchen Lytham Ltd (Registered number: 11048763)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 46,599 33,886

CURRENT ASSETS
Debtors 5 7,763 7,001
Cash at bank 36,931 33,267
44,694 40,268
CREDITORS
Amounts falling due within one year 6 23,674 19,275
NET CURRENT ASSETS 21,020 20,993
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,619

54,879

CREDITORS
Amounts falling due after more than
one year

7

(13,125

)

(20,625

)

PROVISIONS FOR LIABILITIES (8,854 ) -
NET ASSETS 45,640 34,254

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 45,639 34,253
45,640 34,254

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Keto Kitchen Lytham Ltd (Registered number: 11048763)

Balance Sheet - continued
31 October 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:





J M Styles - Director


The Keto Kitchen Lytham Ltd (Registered number: 11048763)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

The Keto Kitchen Lytham Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The Keto Kitchen Lytham Ltd (Registered number: 11048763)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 November 2022 29,420 11,159 1,998 42,577
Additions 19,959 370 2,385 22,714
At 31 October 2023 49,379 11,529 4,383 65,291
DEPRECIATION
At 1 November 2022 5,248 2,882 561 8,691
Charge for year 7,204 2,077 720 10,001
At 31 October 2023 12,452 4,959 1,281 18,692
NET BOOK VALUE
At 31 October 2023 36,927 6,570 3,102 46,599
At 31 October 2022 24,172 8,277 1,437 33,886

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 133
Other debtors - 4,415
VAT 7,763 2,453
7,763 7,001

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,500 8,703
Trade creditors 4,482 5,445
Tax 3,729 1,323
Social security and other taxes 3,130 -
Other creditors 700 622
Directors' loan accounts 3,183 2,312
Accrued expenses 950 870
23,674 19,275

The Keto Kitchen Lytham Ltd (Registered number: 11048763)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 7,500 7,500
Bank loans - 2-5 years 5,625 13,125
13,125 20,625