1 November 2022 false Taxfiler 2024.5 SC711650business:PrivateLimitedCompanyLtd2022-11-012023-10-31 SC7116502022-10-31 SC7116502022-11-012023-10-31 SC711650business:AuditExemptWithAccountantsReport2022-11-012023-10-31 SC711650business:FilletedAccounts2022-11-012023-10-31 SC7116502023-10-31 SC711650business:Director12022-11-012023-10-31 SC711650business:RegisteredOffice2022-11-012023-10-31 SC7116502022-10-31 SC711650core:WithinOneYear2023-10-31 SC711650core:WithinOneYear2022-10-31 SC711650core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC711650core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 SC711650core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC711650core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 SC711650core:PreviouslyStatedAmount2023-10-31 SC711650core:PreviouslyStatedAmount2022-10-31 SC711650business:SmallEntities2022-11-012023-10-31 SC711650countries:Scotland2022-11-012023-10-31 SC711650core:AfterOneYear2023-10-31 SC711650core:AfterOneYear2022-10-31 SC7116502021-10-072022-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC711650 (Scotland)
Viet Kitchen Ltd Unaudited accounts for the year ended 31 October 2023
Viet Kitchen Ltd Unaudited accounts Contents
Page
- 2 -
Viet Kitchen Ltd Company Information for the year ended 31 October 2023
Director
Ms Thi Kim Ngan Bui
Company Number
SC711650 (Scotland)
Registered Office
15 Dalry Road Edinburgh EH11 2BQ Scotland
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
- 3 -
Viet Kitchen Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Inventories
5,000 
3,000 
Debtors
32,678 
3,360 
Cash at bank and in hand
65,903 
76,957 
103,581 
83,317 
Creditors: amounts falling due within one year
(45,926)
(37,154)
Net current assets
57,655 
46,163 
Net assets
57,655 
46,163 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
57,654 
46,162 
Shareholders' funds
57,655 
46,163 
For the year ending 31 October 2023 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 director acknowledges her 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 and authorised for issue on 31 December 2023 and were signed on its behalf by
Ms Thi Kim Ngan Bui Director Company Registration No. SC711650
- 4 -
Viet Kitchen Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Viet Kitchen Ltd is a private company, limited by shares, registered in Scotland, registration number SC711650. The registered office is 15 Dalry Road, Edinburgh, EH11 2BQ, Scotland.
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.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,423 
3,360 
Other debtors
15,351 
- 
21,774 
3,360 
Amounts falling due after more than one year
Other debtors
10,904 
- 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
19,187 
- 
Trade creditors
2,259 
1,188 
Taxes and social security
22,840 
12,239 
Other creditors
- 
22,407 
Accruals
1,640 
1,320 
45,926 
37,154 
6
Average number of employees
During the year the average number of employees was 19 (2022: 11).
- 5 -