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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
Page
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LEMAR FOODS LTD Company Information for the year ended 31 December 2023
Director
Said Gausuddin
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
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LEMAR FOODS LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,829 
- 
Current assets
Inventories
206,320 
287,684 
Debtors
19,090 
15,492 
Cash at bank and in hand
7,876 
18,362 
233,286 
321,538 
Creditors: amounts falling due within one year
(203,704)
(304,870)
Net current assets
29,582 
16,668 
Net assets
31,411 
16,668 
Capital and reserves
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
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LEMAR FOODS LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
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.
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
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 1 January 2023
- 
- 
- 
Additions
1,855 
431 
2,286 
At 31 December 2023
1,855 
431 
2,286 
Depreciation
Charge for the year
371 
86 
457 
At 31 December 2023
371 
86 
457 
Net book value
At 31 December 2023
1,484 
345 
1,829 
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LEMAR FOODS LTD Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
4,090 
- 
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 
Other creditors
- 
1,800 
Loans from directors
83,000 
83,000 
203,704 
304,870 
7
Average number of employees
During the year the average number of employees was 4 (2022: 2).
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