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Company Registration No. 11713362 (England and Wales)
EL BOCA DONCASTER LTD Unaudited accounts for the year ended 31 December 2023
EL BOCA DONCASTER LTD Unaudited accounts Contents
Page
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EL BOCA DONCASTER LTD Company Information for the year ended 31 December 2023
Director
Mr Md Masud Rana
Company Number
11713362 (England and Wales)
Registered Office
1 NETHER HALL ROAD DONCASTER DN1 2PH ENGLAND
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
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EL BOCA DONCASTER LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
107,813 
118,917 
Current assets
Inventories
3,158 
4,720 
Debtors
314,940 
220,226 
Cash at bank and in hand
113,876 
32,542 
431,974 
257,488 
Creditors: amounts falling due within one year
(238,556)
(51,698)
Net current assets
193,418 
205,790 
Total assets less current liabilities
301,231 
324,707 
Creditors: amounts falling due after more than one year
(77,722)
(111,073)
Net assets
223,509 
213,634 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
223,409 
213,534 
Shareholders' funds
223,509 
213,634 
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 4 September 2024 and were signed on its behalf by
Mr Md Masud Rana Director Company Registration No. 11713362
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EL BOCA DONCASTER LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
EL BOCA DONCASTER LTD is a private company, limited by shares, registered in England and Wales, registration number 11713362. The registered office is 1 NETHER HALL ROAD, DONCASTER, DN1 2PH, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
25% reducing balance method
Motor vehicles
10% reducing balance method
Fixtures & fittings
25% reducing balance method
Computer equipment
25% reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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EL BOCA DONCASTER LTD Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
35,560 
13,881 
174,358 
2,592 
226,391 
Additions
18,691 
- 
2,867 
777 
22,335 
At 31 December 2023
54,251 
13,881 
177,225 
3,369 
248,726 
Depreciation
At 1 January 2023
12,852 
1,388 
91,862 
1,372 
107,474 
Charge for the year
10,350 
1,249 
21,341 
499 
33,439 
At 31 December 2023
23,202 
2,637 
113,203 
1,871 
140,913 
Net book value
At 31 December 2023
31,049 
11,244 
64,022 
1,498 
107,813 
At 31 December 2022
22,708 
12,493 
82,496 
1,220 
118,917 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
10,057 
- 
Amounts falling due after more than one year
Accrued income and prepayments
3,457 
- 
Other debtors
301,426 
220,226 
304,883 
220,226 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
37,303 
35,472 
Taxes and social security
7,611 
16,226 
Loans from directors
193,642 
- 
238,556 
51,698 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
24,167 
42,870 
Other creditors
34,440 
30,000 
Taxes and social security
19,115 
38,203 
77,722 
111,073 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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EL BOCA DONCASTER LTD Notes to the Accounts for the year ended 31 December 2023
9
Average number of employees
During the year the average number of employees was 25 (2022: 20).
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