1 May 2023 false No description of principal activity Taxfiler 2024.5 11923205business:PrivateLimitedCompanyLtd2023-05-012024-04-30 119232052023-04-30 119232052023-05-012024-04-30 11923205business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 11923205business:FilletedAccounts2023-05-012024-04-30 119232052024-04-30 11923205business:Director12023-05-012024-04-30 11923205business:Director22023-05-012024-04-30 11923205business:RegisteredOffice2023-05-012024-04-30 119232052023-04-30 11923205core:WithinOneYear2024-04-30 11923205core:WithinOneYear2023-04-30 11923205core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 11923205core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 11923205core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 11923205core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 11923205core:PreviouslyStatedAmount2024-04-30 11923205core:PreviouslyStatedAmount2023-04-30 11923205business:SmallEntities2023-05-012024-04-30 11923205countries:EnglandWales2023-05-012024-04-30 11923205core:PlantMachinery2023-05-012024-04-30 11923205core:PlantMachinery2023-04-30 11923205core:PlantMachinery2024-04-30 119232052022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. 11923205 (England and Wales)
F&B Stuart Ltd Unaudited accounts for the year ended 30 April 2024
F&B Stuart Ltd Unaudited accounts Contents
Page
- 2 -
F&B Stuart Ltd Company Information for the year ended 30 April 2024
Directors
John Anthony Stuart Kerry Louise Stuart
Company Number
11923205 (England and Wales)
Registered Office
79 Station Road Ilminster TA19 9BL United Kingdom
- 3 -
F&B Stuart Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,736 
4,026 
Current assets
Inventories
16,559 
10,156 
Debtors
(12,463)
2,837 
Cash at bank and in hand
7,843 
2,976 
11,939 
15,969 
Creditors: amounts falling due within one year
(49,384)
(30,972)
Net current liabilities
(37,445)
(15,003)
Net liabilities
(33,709)
(10,977)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(33,809)
(11,077)
Shareholders' funds
(33,709)
(10,977)
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2024 and were signed on its behalf by
Kerry Louise Stuart Director Company Registration No. 11923205
- 4 -
F&B Stuart Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
F&B Stuart Ltd is a private company, limited by shares, registered in England and Wales, registration number 11923205. The registered office is 79 Station Road, Ilminster, TA19 9BL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
5,033 
Additions
897 
At 30 April 2024
5,930 
Depreciation
At 1 May 2023
1,007 
Charge for the year
1,187 
At 30 April 2024
2,194 
Net book value
At 30 April 2024
3,736 
At 30 April 2023
4,026 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,407 
Accrued income and prepayments
(12,463)
1,430 
(12,463)
2,837 
- 5 -
F&B Stuart Ltd Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
344 
Trade creditors
9,135 
8,029 
Taxes and social security
3,160 
9 
Other creditors
31,852 
22,590 
Loans from directors
5,237 
- 
49,384 
30,972 
7
Average number of employees
During the year the average number of employees was 7 (2023: 2).
- 6 -