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Registered number: 13767846
NAMASTE NEPALESE CUISINE LTD
Unaudited Financial Statements
For The Year Ended 29 November 2023
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13767846
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,184 19,777
13,184 19,777
CURRENT ASSETS
Debtors 5 3,920 20,462
Cash at bank and in hand 42 13,014
3,962 33,476
Creditors: Amounts Falling Due Within One Year 6 (69,978 ) (60,347 )
NET CURRENT ASSETS (LIABILITIES) (66,016 ) (26,871 )
TOTAL ASSETS LESS CURRENT LIABILITIES (52,832 ) (7,094 )
NET LIABILITIES (52,832 ) (7,094 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (52,932 ) (7,194 )
SHAREHOLDERS' FUNDS (52,832) (7,094)
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Page 2
For the year ending 29 November 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 directors acknowledge their 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 Suprim Jha
Director
29/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NAMASTE NEPALESE CUISINE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13767846 . The registered office is 51, St Mary's Road, Tonbridge, TN9 2LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 25% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 6)
12 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 30 November 2022 3,792 22,577 26,369
As at 29 November 2023 3,792 22,577 26,369
Depreciation
As at 30 November 2022 948 5,644 6,592
Provided during the period 948 5,645 6,593
As at 29 November 2023 1,896 11,289 13,185
Net Book Value
As at 29 November 2023 1,896 11,288 13,184
As at 30 November 2022 2,844 16,933 19,777
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,920 20,462
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13,572 1,066
Bank loans and overdrafts 11,476 1,969
Other taxes and social security - 2,902
VAT 22,216 3,130
Other creditors (3,431 ) 10,129
Intercompany - Blush Beauty Mall Maidstone Ltd 19,261 -
Intercompany - House of Salon Ltd 4,771 -
Intercompany - Ibrow Threading 7,373 -
Intercompany - Namaste Nepalese Restaurant Ltd (21,093 ) -
Directors' loan accounts 15,833 41,151
69,978 60,347
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 30 November 2022 Amounts advanced Amounts repaid Amounts written off As at 29 November 2023
£ £ £ £ £
Mr Anish Prajapati 41,151 (185,584 ) 160,240 - (15,807 )
The above loan is unsecured, interest free and repayable on demand.
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