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Registered Number: 06355017
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

MALTON RELISH LTD

Director Sophie Legard
Registered Number 06355017
Registered Office 17a Yorkersgate
Malton
North Yorkshire
YO17 7AA
Accountants J W Smith & Co Ltd - Malton
17A Yorkersgate
Malton
North Yorkshire
YO17 7AA
Secretary Sophie Legard
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 5,927    6,943 
5,927    6,943 
Current assets      
Stocks 4 36,734    16,277 
Debtors 5 33,096    31,172 
Cash at bank and in hand 8,200    1,357 
78,030    48,806 
Creditors: amount falling due within one year 6 (48,491)   (72,450)
Net current assets 29,539    (23,644)
 
Total assets less current liabilities 35,466    (16,701)
Creditors: amount falling due after more than one year 7 (44,640)   (44,640)
Accruals and deferred income (2,000)  
Provisions for liabilities 8 15,888    16,345 
Net assets 4,714    (44,996)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 4,712    (44,998)
Shareholders' funds 4,714    (44,996)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 August 2024 and were signed by:


-------------------------------
Sophie Legard
Director
2
General Information
Malton Relish Ltd is a private company, limited by shares, registered in England and Wales, registration number 06355017, registration address 17a Yorkersgate , Malton, North Yorkshire, YO17 7AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Straight Line
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 13 (2022 : 13).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Computer Equipment   Total
  £   £   £   £
At 01 January 2023 11,165    27,654    1,858    40,677 
Additions   610      610 
Disposals      
At 31 December 2023 11,165    28,264    1,858    41,287 
Depreciation
At 01 January 2023 11,165    20,859    1,710    33,734 
Charge for year   1,482    144    1,626 
On disposals      
At 31 December 2023 11,165    22,341    1,854    35,360 
Net book values
Closing balance as at 31 December 2023   5,923    4    5,927 
Opening balance as at 01 January 2023   6,795    148    6,943 


4.

Stocks

2023
£
  2022
£
Stocks 36,734    16,277 
36,734    16,277 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 4,632    4,385 
Prepayments & Accrued Income 361    242 
Other Debtors 28,103    26,545 
33,096    31,172 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 29,564    26,356 
PAYE & Social Security 8,506    3,251 
Accrued Expenses   2,000 
Other Creditors 10,420    27,571 
Wages & Salaries Control Account  
Directors' Current Accounts   13,272 
48,491    72,450 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 44,640    44,640 
44,640    44,640 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax (16,345)   (16,345)
Pension Provisions 457   
(15,888)   (16,345)

3