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Registered Number: 12523721
England and Wales

 

 

 

CHEF JUNIOR MENEZES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
31 March 2024



....................................................

SJPR ACCOUNTANTS LTD

225 Clapham Road

LONDON
SW9 9BE
11 October 2024
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Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 135,818    86,569 
Investments   4,000 
135,818    90,569 
Current assets      
Stocks 40,295   
Debtors 70,649    40,769 
Cash at bank and in hand 11,162    9,943 
122,106    50,712 
Creditors: amount falling due within one year (85,502)   (7,114)
Net current assets 36,604    43,598 
 
Total assets less current liabilities 172,422    134,167 
Creditors: amount falling due after more than one year (88,054)   (102,225)
Provisions for liabilities (183)   (183)
Net assets 84,185    31,759 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 84,085    31,659 
Shareholders' funds 84,185    31,759 
 


For the year ended 31 March 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 11 October 2024 and were signed by:


-------------------------------
Jose Maria De Menezes Junior
Director
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General Information
CHEF JUNIOR MENEZES LTD is a private company, limited by shares, registered in England and Wales, registration number 12523721, registration address 225 CLAPHAM ROAD, LONDON , SW9 9BE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
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 20 Reducing Balance
Motor Vehicles 16.67 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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 April 2023 27,931    73,212    101,143 
Additions 7,262    65,041    72,303 
Disposals    
At 31 March 2024 35,193    138,253    173,446 
Depreciation
At 01 April 2023 5,413    9,161    14,574 
Charge for year 5,359    17,695    23,054 
On disposals    
At 31 March 2024 10,772    26,856    37,628 
Net book values
Closing balance as at 31 March 2024 24,421    111,397    135,818 
Opening balance as at 01 April 2023 22,518    64,051    86,569 


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