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REGISTERED NUMBER: 08407018 (England and Wales)











Unaudited Financial Statements for the Year Ended 31 May 2024

for

The Gourmet Chef Ltd

The Gourmet Chef Ltd (Registered number: 08407018)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Gourmet Chef Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs Caroline E Laughton
Mr Justin L Lowe





REGISTERED OFFICE: 4 Ditchling Close
Goring-by-sea
West Sussex
BN12 6AP





REGISTERED NUMBER: 08407018 (England and Wales)

The Gourmet Chef Ltd (Registered number: 08407018)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,615 34,153

CURRENT ASSETS
Debtors 5 9,019 7,538
Cash at bank and in hand 48,215 34,976
57,234 42,514
CREDITORS
Amounts falling due within one year 6 60,875 42,869
NET CURRENT LIABILITIES (3,641 ) (355 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,974

33,798

CREDITORS
Amounts falling due after more than one year 7 21,844 33,604
NET ASSETS 130 194

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 30 94
SHAREHOLDERS' FUNDS 130 194

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Gourmet Chef Ltd (Registered number: 08407018)

Balance Sheet - continued
31 May 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:





Mr Justin L Lowe - Director


The Gourmet Chef Ltd (Registered number: 08407018)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

The Gourmet Chef Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 10 ) .

The Gourmet Chef Ltd (Registered number: 08407018)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 108,322
DEPRECIATION
At 1 June 2023 74,169
Charge for year 8,538
At 31 May 2024 82,707
NET BOOK VALUE
At 31 May 2024 25,615
At 31 May 2023 34,153

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 6,439 4,958
Other debtors 2,580 2,580
9,019 7,538

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 26,686 16,481
Trade creditors 3,425 2,240
Taxation and social security 30,750 24,138
Other creditors 14 10
60,875 42,869

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 5,220 8,306
Hire purchase contracts 16,624 25,298
21,844 33,604

The Gourmet Chef Ltd (Registered number: 08407018)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.5.24 31.5.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,220 8,306

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Caroline E Laughton.