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F & B Enterprise Limited

Registered Number
12330790
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

F & B Enterprise Limited
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

M Fahim

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

12330790 (England and Wales)
F & B Enterprise Limited
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3-10,500
Tangible assets4-167,657
-178,157
Current assets
Stocks5-4,825
Debtors680427,692
Cash at bank and on hand95,53932,004
96,34364,521
Creditors amounts falling due within one year7(92,978)(146,891)
Net current assets (liabilities)3,365(82,370)
Total assets less current liabilities3,36595,787
Creditors amounts falling due after one year8(32,292)(130,439)
Net assets(28,927)(34,652)
Capital and reserves
Called up share capital500500
Profit and loss account(29,427)(35,152)
Shareholders' funds(28,927)(34,652)
The financial statements were approved and authorised for issue by the Director on 16 August 2024, and are signed on its behalf by:
M Fahim
Director
Registered Company No. 12330790
F & B Enterprise Limited
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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 and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Patents and licences are being amortised evenly over their estimated useful life of five years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery15-
Fixtures and fittings15-
Office Equipment15-
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year822
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 2217,50017,500
Disposals(17,500)(17,500)
Amortisation and impairment
At 01 December 227,0007,000
Charge for year1,4581,458
On disposals(8,458)(8,458)
Net book value
At 30 November 23--
At 30 November 2210,50010,500
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 224,01437,576173,0374,695219,322
Disposals(4,014)(37,576)(173,037)(4,695)(219,322)
Depreciation and impairment
At 01 December 223018,74141,4431,18051,665
Charge for year1671,8028,22421910,412
On disposals(468)(10,543)(49,667)(1,399)(62,077)
Net book value
At 30 November 23-----
At 30 November 223,71328,835131,5943,515167,657
5.Stocks

2023

2022

££
Finished goods-4,825
Total-4,825
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables7247,708
Other debtors8010,000
Prepayments and accrued income-9,984
Total80427,692
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables8,20617,558
Bank borrowings and overdrafts6,600-
Taxation and social security-4,855
Other creditors78,172123,202
Accrued liabilities and deferred income-1,276
Total92,978146,891
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts32,292130,439
Total32,292130,439