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Company Registration No. 08264820 (England and Wales)
Food Drink Rooms Limited Unaudited accounts for the year ended 31 October 2023
Food Drink Rooms Limited Unaudited accounts Contents
Page
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Food Drink Rooms Limited Company Information for the year ended 31 October 2023
Director
J. Kalen
Company Number
08264820 (England and Wales)
Registered Office
126 HIGH STREET MARLBOROUGH WILTSHIRE SN8 1LZ
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Food Drink Rooms Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
264,266 
251,742 
Current assets
Inventories
40,483 
30,953 
Debtors
14,580 
13,623 
Cash at bank and in hand
13,765 
14,080 
68,828 
58,656 
Creditors: amounts falling due within one year
(224,410)
(170,751)
Net current liabilities
(155,582)
(112,095)
Total assets less current liabilities
108,684 
139,647 
Creditors: amounts falling due after more than one year
(723,009)
(705,217)
Net liabilities
(614,325)
(565,570)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(614,425)
(565,670)
Shareholders' funds
(614,325)
(565,570)
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 his 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 17 October 2024 and were signed on its behalf by
J. Kalen Director Company Registration No. 08264820
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Food Drink Rooms Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Food Drink Rooms Limited is a private company, limited by shares, registered in England and Wales, registration number 08264820. The registered office is 126 HIGH STREET, MARLBOROUGH, WILTSHIRE, SN8 1LZ.
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:
Land & buildings
5% straight line
Motor vehicles
25% straight line
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
311,096 
29,008 
73,417 
413,521 
Additions
- 
48,800 
5,553 
54,353 
Disposals
- 
(29,008)
- 
(29,008)
At 31 October 2023
311,096 
48,800 
78,970 
438,866 
Depreciation
At 1 November 2022
113,432 
15,713 
32,634 
161,779 
Charge for the year
14,988 
(4,530)
2,363 
12,821 
At 31 October 2023
128,420 
11,183 
34,997 
174,600 
Net book value
At 31 October 2023
182,676 
37,617 
43,973 
264,266 
At 31 October 2022
197,664 
13,295 
40,783 
251,742 
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Food Drink Rooms Limited Notes to the Accounts for the year ended 31 October 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,181 
7,106 
Accrued income and prepayments
6,097 
1,226 
Other debtors
302 
5,291 
14,580 
13,623 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,648 
10,648 
VAT
15,163 
13,605 
Trade creditors
27,874 
30,831 
Taxes and social security
9,456 
9,126 
Other creditors
2,429 
(870)
Loans from directors
158,840 
101,698 
Accruals
- 
5,713 
224,410 
170,751 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
265,511 
275,719 
Other creditors
457,498 
429,498 
723,009 
705,217 
8
Average number of employees
During the year the average number of employees was 20 (2022: 15).
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