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Registration number: 11706018

Cleopatra's Kitchen Ltd

Unaudited Filleted Abridged Financial Statements

for the Period from 1 May 2023 to 31 March 2024

 

Cleopatra's Kitchen Ltd

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 9

 

Cleopatra's Kitchen Ltd

Company Information

Directors

Mr Daniel John Sparkes

Mr Oday Fahad Alnayef

Registered office

Unit J22 Hastingwood Business Park
Wood Lane
Erdington
Birmingham
West Midlands
B24 9QR

Accountants

Onyx Accountants Limited
Chartered Management Accountants
Onyx House
12 Phoenix Business Park
Avenue Close
Birmingham
West Midlands
B7 4NU

 

Cleopatra's Kitchen Ltd

(Registration number: 11706018)
Abridged Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

1,116

1,675

Tangible assets

5

30,656

34,078

 

31,772

35,753

Current assets

 

Stocks

9,000

9,000

Debtors

6

53,090

7,525

Cash at bank and in hand

 

6,776

7,731

 

68,866

24,256

Prepayments and accrued income

 

720

-

Creditors: Amounts falling due within one year

(45,521)

(30,151)

Net current assets/(liabilities)

 

24,065

(5,895)

Total assets less current liabilities

 

55,837

29,858

Creditors: Amounts falling due after more than one year

(19,700)

(6,610)

Provisions for liabilities

(5,478)

(2,077)

Accruals and deferred income

 

-

(1,541)

Net assets

 

30,659

19,630

Capital and reserves

 

Called up share capital

100

100

Retained earnings

30,559

19,530

Shareholders' funds

 

30,659

19,630

For the financial period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

 

Cleopatra's Kitchen Ltd

(Registration number: 11706018)
Abridged Balance Sheet as at 31 March 2024

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 May 2024 and signed on its behalf by:
 

.........................................
Mr Daniel John Sparkes
Director

 

Cleopatra's Kitchen Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit J22 Hastingwood Business Park
Wood Lane
Erdington
Birmingham
West Midlands
B24 9QR
England

These financial statements were authorised for issue by the Board on 31 May 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Cleopatra's Kitchen Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 March 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% on straight line

Office equipment

25% on straight line

Motor vehicles

25% on straight line

Leasehold improvements

25% on reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Intangible

25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Cleopatra's Kitchen Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 March 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Cleopatra's Kitchen Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 March 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (2023 - 2).

 

Cleopatra's Kitchen Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 March 2024

4

Intangible assets

Total
£

Cost or valuation

At 1 May 2023

2,233

At 31 March 2024

2,233

Amortisation

At 1 May 2023

558

Amortisation charge

559

At 31 March 2024

1,117

Carrying amount

At 31 March 2024

1,116

At 30 April 2023

1,675

5

Tangible assets

Long leasehold land and buildings
£

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Cost or valuation

At 1 May 2023

7,341

7,072

7,021

702

Additions

320

2,113

1,376

-

Disposals

-

-

-

-

At 31 March 2024

7,661

9,185

8,397

702

Depreciation

At 1 May 2023

1,835

3,241

2,683

1,019

Charge for the period

1,916

2,486

1,309

-

Eliminated on disposal

-

-

-

-

At 31 March 2024

3,751

5,727

3,992

1,019

Carrying amount

At 31 March 2024

3,910

3,458

4,405

(317)

At 30 April 2023

5,506

3,831

4,338

(317)

 

Cleopatra's Kitchen Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2023 to 31 March 2024

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

28,360

50,496

Additions

15,980

19,789

Disposals

(12,740)

(12,740)

At 31 March 2024

31,600

57,545

Depreciation

At 1 May 2023

7,640

16,418

Charge for the period

7,900

13,611

Eliminated on disposal

(3,140)

(3,140)

At 31 March 2024

12,400

26,889

Carrying amount

At 31 March 2024

19,200

30,656

At 30 April 2023

20,720

34,078

Included within the net book value of land and buildings above is £3,910 (2023 - £5,506) in respect of long leasehold land and buildings.
 

6

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.