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REGISTERED NUMBER: 07490600 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024

FOR

FOOD (KENDAL) LTD

FOOD (KENDAL) LTD (REGISTERED NUMBER: 07490600)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

FOOD (KENDAL) LTD

COMPANY INFORMATION
for the Year Ended 31st January 2024







DIRECTORS: Mr D Rennoldson
Mrs A K Rennoldson
Mr P P Rennoldson
Mrs S H Rennoldson





REGISTERED OFFICE: 95 King Street
Lancaster
Lancashire
LA1 1RH





REGISTERED NUMBER: 07490600 (England and Wales)





ACCOUNTANTS: Taylor, Robertson & Willett Ltd
95 King Street
Lancaster
Lancashire
LA1 1RH

FOOD (KENDAL) LTD (REGISTERED NUMBER: 07490600)

BALANCE SHEET
31st January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,336 17,523
14,336 17,523

CURRENT ASSETS
Stocks 2,600 2,600
Debtors 6 2,300 1,259
Cash at bank and in hand 149,266 131,714
154,166 135,573
CREDITORS
Amounts falling due within one year 7 100,547 73,965
NET CURRENT ASSETS 53,619 61,608
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,955

79,131

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 67,655 78,831
SHAREHOLDERS' FUNDS 67,955 79,131

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

FOOD (KENDAL) LTD (REGISTERED NUMBER: 07490600)

BALANCE SHEET - continued
31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th September 2024 and were signed on its behalf by:





Mr P P Rennoldson - Director


FOOD (KENDAL) LTD (REGISTERED NUMBER: 07490600)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st January 2024

1. STATUTORY INFORMATION

Food (Kendal) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of six years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - at variable rates on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


FOOD (KENDAL) LTD (REGISTERED NUMBER: 07490600)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st January 2024

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st February 2023
and 31st January 2024 6,000
AMORTISATION
At 1st February 2023
and 31st January 2024 6,000
NET BOOK VALUE
At 31st January 2024 -
At 31st January 2023 -

FOOD (KENDAL) LTD (REGISTERED NUMBER: 07490600)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st January 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st February 2023 24,583 6,681 14,995 46,259
Additions - 795 - 795
At 31st January 2024 24,583 7,476 14,995 47,054
DEPRECIATION
At 1st February 2023 18,744 5,072 4,920 28,736
Charge for year 876 587 2,519 3,982
At 31st January 2024 19,620 5,659 7,439 32,718
NET BOOK VALUE
At 31st January 2024 4,963 1,817 7,556 14,336
At 31st January 2023 5,839 1,609 10,075 17,523

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,944 894
Other debtors 356 365
2,300 1,259

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 31,365 20,112
Taxation and social security 21,061 17,241
Other creditors 48,121 36,612
100,547 73,965

FOOD (KENDAL) LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
FOOD (KENDAL) LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st January 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.






Taylor, Robertson & Willett Ltd
95 King Street
Lancaster
Lancashire
LA1 1RH


9th September 2024