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Registered Number: 14030234
England and Wales

 

 

 

US BEDWORTH FOOD & WINE PET CITY LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director Kandeepan Rajathurai
Registered Number 14030234
Registered Office 94 Leicester Road
Bedworth
Warwickshire
CV12 8AG
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 14,500    14,500 
Tangible fixed assets 4 29,873    16,666 
44,373    31,166 
Current assets      
Stocks 5 95,641    58,120 
Debtors 6 3,866    1,309 
Cash at bank and in hand 3,000    3,997 
102,507    63,426 
Creditors: amount falling due within one year 7 (123,562)   (58,701)
Net current assets (21,055)   4,725 
 
Total assets less current liabilities 23,318    35,891 
Creditors: amount falling due after more than one year 8 (23,174)   (35,734)
Net assets 144    157 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 44    57 
Shareholders' funds 144    157 
 


For the year ended 30 April 2024 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 financial statements were approved by the director on 01 October 2024 and were signed by:


-------------------------------
Kandeepan Rajathurai
Director
2
General Information
Us Bedworth Food & Wine Pet City Ltd is a private company, limited by shares, registered in England and Wales, registration number 14030234, registration address 94 Leicester Road, Bedworth, Warwickshire, CV12 8AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed Twenty years.

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 25% Reducing Balance
Computer Equipment 33.33% Straight Line
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.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 14,500    14,500 
Additions  
Disposals  
At 30 April 2024 14,500    14,500 
Net book values
At 30 April 2024 14,500    14,500 
At 30 April 2023 14,500    14,500 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 May 2023 7,123    16,986    24,109 
Additions 19,600    1,479    21,079 
Disposals    
At 30 April 2024 26,723    18,465    45,188 
Depreciation
At 01 May 2023 1,781    5,662    7,443 
Charge for year 2,152    5,720    7,872 
On disposals    
At 30 April 2024 3,933    11,382    15,315 
Net book values
Closing balance as at 30 April 2024 22,790    7,083    29,873 
Opening balance as at 01 May 2023 5,342    11,324    16,666 


5.

Stocks

2024
£
  2023
£
Stocks 95,641    58,120 
95,641    58,120 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 73   
PAYE & Social Security 347    344 
VAT 3,446    965 
3,866    1,309 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 19,746    5,020 
Corporation Tax 3,484    3,369 
Accrued Expenses 430   
Directors' Current Accounts 99,902    50,312 
123,562    58,701 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 23,174    35,734 
23,174    35,734 

3