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Registered number: 9316443
Falafel & Shawarma Lebaness Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
ZA LTD
FMAAT AND FFA
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report of the Accountant to the director of Falafel & Shawarma Lebaness Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
21/08/2024
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 9316443
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,599 22,866
Tangible Assets 5 9,451 11,789
29,050 34,655
CURRENT ASSETS
Stocks 6 3,473 3,884
Debtors 7 6,000 6,000
Cash at bank and in hand 5,280 9,124
14,753 19,008
Creditors: Amounts Falling Due Within One Year 8 (5,783 ) (4,418 )
NET CURRENT ASSETS (LIABILITIES) 8,970 14,590
TOTAL ASSETS LESS CURRENT LIABILITIES 38,020 49,245
Creditors: Amounts Falling Due After More Than One Year 9 (41,233 ) (64,839 )
NET LIABILITIES (3,213 ) (15,594 )
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account (4,213 ) (16,594 )
SHAREHOLDERS' FUNDS (3,213) (15,594)
Page 2
Page 3
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Ali Metayerk
Director
21/08/2024
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 December 2021 1,000 (22,369 ) (21,369)
Profit for the year and total comprehensive income - 5,775 5,775
As at 30 November 2022 and 1 December 2022 1,000 (16,594 ) (15,594)
Profit for the year and total comprehensive income - 12,381 12,381
As at 30 November 2023 1,000 (4,213 ) (3,213)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Falafel & Shawarma Lebaness Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9316443 . The registered office is 8 Colton Road, Harrow, Middlesex, HA1 1SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts and value added tax.
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 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% on reducing balance method
Fixtures & Fittings 15% on reducing balance methos
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 4 4
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 49,000
As at 30 November 2023 49,000
Amortisation
As at 1 December 2022 26,134
Provided during the period 3,267
As at 30 November 2023 29,401
Net Book Value
As at 30 November 2023 19,599
As at 1 December 2022 22,866
Page 5
Page 6
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 13,500 8,500 22,000
As at 30 November 2023 13,500 8,500 22,000
Depreciation
As at 1 December 2022 7,804 2,407 10,211
Provided during the period 1,424 914 2,338
As at 30 November 2023 9,228 3,321 12,549
Net Book Value
As at 30 November 2023 4,272 5,179 9,451
As at 1 December 2022 5,696 6,093 11,789
6. Stocks
2023 2022
£ £
Materials 3,473 3,884
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 6,000 6,000
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 589 -
VAT 2,936 3,916
Other creditors 1,624 -
Accruals 634 502
5,783 4,418
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 25,233 35,339
Shareholders Contributions 16,000 29,500
41,233 64,839
10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.000 each 1,000 1,000
Page 6