Company Registration No. 13086787 (England and Wales)
LEMAR FOODS LTD
Unaudited accounts
for the year ended 31 December 2023
LEMAR FOODS LTD
Unaudited accounts
Contents
LEMAR FOODS LTD
Company Information
for the year ended 31 December 2023
Company Number
13086787 (England and Wales)
Registered Office
UNIT 2 HOWTHORN CENTRE
ELMGROVE ROAD
HARROW
MIDDLESEX
HA1 2RF
Accountants
SAMI & CO ACCOUNTANTS
48 BILTON ROAD
PERIVALE
MIDDLESEX
UB6 7DH
LEMAR FOODS LTD
Statement of financial position
as at 31 December 2023
Inventories
206,320
287,684
Cash at bank and in hand
7,876
18,362
Creditors: amounts falling due within one year
(203,704)
(304,870)
Net current assets
29,582
16,668
Called up share capital
100
100
Profit and loss account
31,311
16,568
Shareholders' funds
31,411
16,668
For the year ending 31 December 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 September 2024 and were signed on its behalf by
Said Gausuddin
Director
Company Registration No. 13086787
LEMAR FOODS LTD
Notes to the Accounts
for the year ended 31 December 2023
LEMAR FOODS LTD is a private company, limited by shares, registered in England and Wales, registration number 13086787. The registered office is UNIT 2 HOWTHORN CENTRE, ELMGROVE ROAD, HARROW, MIDDLESEX, HA1 2RF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% Reducing balance
Fixtures & fittings
18% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 31 December 2023
1,855
431
2,286
Charge for the year
371
86
457
At 31 December 2023
371
86
457
At 31 December 2023
1,484
345
1,829
LEMAR FOODS LTD
Notes to the Accounts
for the year ended 31 December 2023
Amounts falling due within one year
Amounts falling due after more than one year
Trade debtors
15,000
15,492
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
112,545
216,257
Taxes and social security
8,159
3,813
Loans from directors
83,000
83,000
7
Average number of employees
During the year the average number of employees was 4 (2022: 2).