2023-01-012023-12-312023-12-31false13777659NAUGHTEA BOBA LIMITED2024-09-0656102iso4217:GBPxbrli:pure137776592023-01-01137776592023-12-31137776592023-01-012023-12-31137776592021-12-02137776592022-12-31137776592021-12-022022-12-3113777659bus:SmallEntities2023-01-012023-12-3113777659bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3113777659bus:AbridgedAccounts2023-01-012023-12-3113777659bus:PrivateLimitedCompanyLtd2023-01-012023-12-3113777659core:WithinOneYear2023-12-3113777659core:AfterOneYear2023-12-3113777659core:WithinOneYear2022-12-3113777659core:AfterOneYear2022-12-3113777659core:ShareCapital2023-12-3113777659core:SharePremium2023-12-3113777659core:RevaluationReserve2023-12-3113777659core:OtherReservesSubtotal2023-12-3113777659core:RetainedEarningsAccumulatedLosses2023-12-3113777659core:ShareCapital2022-12-3113777659core:SharePremium2022-12-3113777659core:RevaluationReserve2022-12-3113777659core:OtherReservesSubtotal2022-12-3113777659core:RetainedEarningsAccumulatedLosses2022-12-3113777659core:LandBuildings2023-12-3113777659core:PlantMachinery2023-12-3113777659core:Vehicles2023-12-3113777659core:FurnitureFittings2023-12-3113777659core:OfficeEquipment2023-12-3113777659core:NetGoodwill2023-12-3113777659core:IntangibleAssetsOtherThanGoodwill2023-12-3113777659core:ListedExchangeTraded2023-12-3113777659core:UnlistedNon-exchangeTraded2023-12-3113777659core:LandBuildings2022-12-3113777659core:PlantMachinery2022-12-3113777659core:Vehicles2022-12-3113777659core:FurnitureFittings2022-12-3113777659core:OfficeEquipment2022-12-3113777659core:NetGoodwill2022-12-3113777659core:IntangibleAssetsOtherThanGoodwill2022-12-3113777659core:ListedExchangeTraded2022-12-3113777659core:UnlistedNon-exchangeTraded2022-12-3113777659core:LandBuildings2023-01-012023-12-3113777659core:PlantMachinery2023-01-012023-12-3113777659core:Vehicles2023-01-012023-12-3113777659core:FurnitureFittings2023-01-012023-12-3113777659core:OfficeEquipment2023-01-012023-12-3113777659core:NetGoodwill2023-01-012023-12-3113777659core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113777659core:ListedExchangeTraded2023-01-012023-12-3113777659core:UnlistedNon-exchangeTraded2023-01-012023-12-3113777659core:MoreThanFiveYears2023-01-012023-12-3113777659core:Non-currentFinancialInstruments2023-12-3113777659core:Non-currentFinancialInstruments2022-12-3113777659dpl:CostSales2023-01-012023-12-3113777659dpl:DistributionCosts2023-01-012023-12-3113777659core:LandBuildings2023-01-012023-12-3113777659core:PlantMachinery2023-01-012023-12-3113777659core:Vehicles2023-01-012023-12-3113777659core:FurnitureFittings2023-01-012023-12-3113777659core:OfficeEquipment2023-01-012023-12-3113777659dpl:AdministrativeExpenses2023-01-012023-12-3113777659core:NetGoodwill2023-01-012023-12-3113777659core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113777659dpl:GroupUndertakings2023-01-012023-12-3113777659dpl:ParticipatingInterests2023-01-012023-12-3113777659dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3113777659core:ListedExchangeTraded2023-01-012023-12-3113777659dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3113777659core:UnlistedNon-exchangeTraded2023-01-012023-12-3113777659dpl:CostSales2021-12-022022-12-3113777659dpl:DistributionCosts2021-12-022022-12-3113777659core:LandBuildings2021-12-022022-12-3113777659core:PlantMachinery2021-12-022022-12-3113777659core:Vehicles2021-12-022022-12-3113777659core:FurnitureFittings2021-12-022022-12-3113777659core:OfficeEquipment2021-12-022022-12-3113777659dpl:AdministrativeExpenses2021-12-022022-12-3113777659core:NetGoodwill2021-12-022022-12-3113777659core:IntangibleAssetsOtherThanGoodwill2021-12-022022-12-3113777659dpl:GroupUndertakings2021-12-022022-12-3113777659dpl:ParticipatingInterests2021-12-022022-12-3113777659dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-022022-12-3113777659core:ListedExchangeTraded2021-12-022022-12-3113777659dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-022022-12-3113777659core:UnlistedNon-exchangeTraded2021-12-022022-12-3113777659core:NetGoodwill2023-12-3113777659core:IntangibleAssetsOtherThanGoodwill2023-12-3113777659core:LandBuildings2023-12-3113777659core:PlantMachinery2023-12-3113777659core:Vehicles2023-12-3113777659core:FurnitureFittings2023-12-3113777659core:OfficeEquipment2023-12-3113777659core:AfterOneYear2023-12-3113777659core:WithinOneYear2023-12-3113777659core:ListedExchangeTraded2023-12-3113777659core:UnlistedNon-exchangeTraded2023-12-3113777659core:ShareCapital2023-12-3113777659core:SharePremium2023-12-3113777659core:RevaluationReserve2023-12-3113777659core:OtherReservesSubtotal2023-12-3113777659core:RetainedEarningsAccumulatedLosses2023-12-3113777659core:NetGoodwill2022-12-3113777659core:IntangibleAssetsOtherThanGoodwill2022-12-3113777659core:LandBuildings2022-12-3113777659core:PlantMachinery2022-12-3113777659core:Vehicles2022-12-3113777659core:FurnitureFittings2022-12-3113777659core:OfficeEquipment2022-12-3113777659core:AfterOneYear2022-12-3113777659core:WithinOneYear2022-12-3113777659core:ListedExchangeTraded2022-12-3113777659core:UnlistedNon-exchangeTraded2022-12-3113777659core:ShareCapital2022-12-3113777659core:SharePremium2022-12-3113777659core:RevaluationReserve2022-12-3113777659core:OtherReservesSubtotal2022-12-3113777659core:RetainedEarningsAccumulatedLosses2022-12-3113777659core:NetGoodwill2021-12-0213777659core:IntangibleAssetsOtherThanGoodwill2021-12-0213777659core:LandBuildings2021-12-0213777659core:PlantMachinery2021-12-0213777659core:Vehicles2021-12-0213777659core:FurnitureFittings2021-12-0213777659core:OfficeEquipment2021-12-0213777659core:AfterOneYear2021-12-0213777659core:WithinOneYear2021-12-0213777659core:ListedExchangeTraded2021-12-0213777659core:UnlistedNon-exchangeTraded2021-12-0213777659core:ShareCapital2021-12-0213777659core:SharePremium2021-12-0213777659core:RevaluationReserve2021-12-0213777659core:OtherReservesSubtotal2021-12-0213777659core:RetainedEarningsAccumulatedLosses2021-12-0213777659core:AfterOneYear2023-01-012023-12-3113777659core:WithinOneYear2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3113777659core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3113777659core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3113777659core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3113777659core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3113777659core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3113777659bus:Director12023-01-012023-12-31

NAUGHTEA BOBA LIMITED

Registered Number
13777659
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

NAUGHTEA BOBA LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Faizah Ahmed

Registered Address

Unit 5 376 Ladypool Road
Birmingham
B12 8JY

Place of Business


Registered Number

13777659 (England and Wales)
NAUGHTEA BOBA LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks3,0974,050
Debtors35,9353,751
Cash at bank and on hand2,1574,147
11,18911,948
Creditors amounts falling due within one year4(7,891)(12,732)
Net current assets (liabilities)3,298(784)
Total assets less current liabilities3,298(784)
Creditors amounts falling due after one year5(3,000)-
Net assets298(784)
Capital and reserves
Called up share capital11
Profit and loss account297(785)
Shareholders' funds298(784)
The financial statements were approved and authorised for issue by the Director on 6 September 2024, and are signed on its behalf by:
Faizah Ahmed
Director
Registered Company No. 13777659
NAUGHTEA BOBA LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year55
3.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-876
Other debtors5,9352,875
Total5,9353,751
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,28430
Bank borrowings and overdrafts-9,964
Taxation and social security293376
Other creditors6,3142,362
Total7,89112,732
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts3,000-
Total3,000-