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Registered Number: 07846494
England and Wales

 

 

 

BENGAL FOODS (UK) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bengal Foods Uk Ltd for the period ended 31st December 2019 which comprise the profit and loss Account, the Balance Sheet and the related notes form the companys accounting records and from information and explanation you have given us.
This report is made solely to the Board of Directors of Bengal Foods Uk Ltd, in accordance with our terms of engagement.
It is your duty to ensure that Bengal Foods UK Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of assets, liabilities, financial position and profit of Bengal foods UK Ltd. You consider that Bengal foods UK Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out and audit or a review of the financial statements of Bengal foods UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you given to us and we do not, therefore, express any opinion on the statutory financial statements.




....................................................

Accurate Acc Ltd

10,Hawthorne Avenue
Bedford
MK404HJ
25 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 47,325    63,492 
47,325    63,492 
Current assets      
Stocks 125,890    136,450 
Debtors: amounts falling due after one year 300,325    278,650 
Cash at bank and in hand 12,635    27,088 
438,850    442,188 
Creditors: amount falling due within one year (360,095)   (355,280)
Net current assets 78,755    86,908 
 
Total assets less current liabilities 126,080    150,400 
Creditors: amount falling due after more than one year (75,000)   (75,000)
Net assets 51,080    75,400 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 50,980    75,300 
Shareholders' funds 51,080    75,400 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 25 September 2024 and were signed by:


-------------------------------
Rofiq Uddin
Director
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General Information
Bengal Foods (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07846494, registration address 15B, Cosgrove Way, Luton, LU1 1XL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10 Reducing Balance
Motor Vehicles 10 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 15 (2022 : 10).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 January 2023 41,538    13,871    55,409 
Additions    
Disposals    
At 31 December 2023 41,538    13,871    55,409 
Depreciation
At 01 January 2023    
Charge for year 4,616    3,468    8,084 
On disposals    
At 31 December 2023 4,616    3,468    8,084 
Net book values
Closing balance as at 31 December 2023 36,922    10,403    47,325 
Opening balance as at 01 January 2023 46,153    17,339    63,492 


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