IRIS Accounts Production v24.2.0.383 11096439 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110964392022-12-31110964392023-12-31110964392023-01-012023-12-31110964392021-12-31110964392022-01-012022-12-31110964392022-12-3111096439ns15:EnglandWales2023-01-012023-12-3111096439ns14:PoundSterling2023-01-012023-12-3111096439ns10:Director12023-01-012023-12-3111096439ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3111096439ns10:SmallEntities2023-01-012023-12-3111096439ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3111096439ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3111096439ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3111096439ns10:FullAccounts2023-01-012023-12-3111096439ns10:RegisteredOffice2023-01-012023-12-3111096439ns5:CurrentFinancialInstruments2023-12-3111096439ns5:CurrentFinancialInstruments2022-12-3111096439ns5:Non-currentFinancialInstruments2023-12-3111096439ns5:Non-currentFinancialInstruments2022-12-3111096439ns5:ShareCapital2023-12-3111096439ns5:ShareCapital2022-12-3111096439ns5:RetainedEarningsAccumulatedLosses2023-12-3111096439ns5:RetainedEarningsAccumulatedLosses2022-12-3111096439ns5:LandBuildings2023-01-012023-12-3111096439ns5:PlantMachinery2023-01-012023-12-3111096439ns5:LandBuildings2022-12-3111096439ns5:PlantMachinery2022-12-3111096439ns5:LandBuildings2023-12-3111096439ns5:PlantMachinery2023-12-3111096439ns5:LandBuildings2022-12-3111096439ns5:PlantMachinery2022-12-3111096439ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3111096439ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-01-012023-12-3111096439ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-12-3111096439ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-12-3111096439ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3111096439ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 11096439 (England and Wales)















EAT VIETNAM LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2023






EAT VIETNAM LIMITED (REGISTERED NUMBER: 11096439)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EAT VIETNAM LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTOR: M T Nham





REGISTERED OFFICE: 1422 Pershore Road
Stirchley
Birmingham
B30 2PH





REGISTERED NUMBER: 11096439 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

EAT VIETNAM LIMITED (REGISTERED NUMBER: 11096439)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,728 84,780

CURRENT ASSETS
Stocks 8,409 7,110
Debtors 5 4,451 9,462
Cash at bank and in hand 73,265 58,700
86,125 75,272
CREDITORS
Amounts falling due within one year 6 103,478 107,159
NET CURRENT LIABILITIES (17,353 ) (31,887 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,375

52,893

CREDITORS
Amounts falling due after more than one
year

7

(18,551

)

(31,151

)

PROVISIONS FOR LIABILITIES (5,801 ) (6,906 )
NET ASSETS 27,023 14,836

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 27,022 14,835
27,023 14,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

EAT VIETNAM LIMITED (REGISTERED NUMBER: 11096439)

Balance Sheet - continued
31 December 2023


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 director and authorised for issue on 25 September 2024 and were signed by:





M T Nham - Director


EAT VIETNAM LIMITED (REGISTERED NUMBER: 11096439)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Eat Vietnam Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 20% on cost
Plant and machinery etc - 33% on cost and 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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

EAT VIETNAM LIMITED (REGISTERED NUMBER: 11096439)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 56,770 73,433 130,203
Additions 1,166 9,750 10,916
Disposals - (3,013 ) (3,013 )
At 31 December 2023 57,936 80,170 138,106
DEPRECIATION
At 1 January 2023 21,696 23,727 45,423
Charge for year 11,471 13,978 25,449
Eliminated on disposal - (1,494 ) (1,494 )
At 31 December 2023 33,167 36,211 69,378
NET BOOK VALUE
At 31 December 2023 24,769 43,959 68,728
At 31 December 2022 35,074 49,706 84,780

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 24,990
DEPRECIATION
At 1 January 2023 7,809
Charge for year 4,296
At 31 December 2023 12,105
NET BOOK VALUE
At 31 December 2023 12,885
At 31 December 2022 17,181

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 4,451 9,462

EAT VIETNAM LIMITED (REGISTERED NUMBER: 11096439)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,981 12,769
Hire purchase contracts 4,398 4,398
Trade creditors 9,381 11,906
Taxation and social security 34,780 30,050
Other creditors 46,938 48,036
103,478 107,159

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 11,221 19,423
Hire purchase contracts 7,330 11,728
18,551 31,151