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Baker Street Kitchen Ltd

Registered Number
NI666532
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 January 2024

Baker Street Kitchen Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

French, Amy Elizabeth
French, Robert Ashley

Company Secretary

Lamont, Andrew

Registered Address

32 Montgomery Road
Belfast
BT6 9HL

Registered Number

NI666532 (Northern Ireland)
Baker Street Kitchen Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2901,440
1,2901,440
Current assets
Stocks41,8462,208
Debtors534,66425,211
Cash at bank and on hand6,0107,801
42,52035,220
Creditors amounts falling due within one year6(10,248)(11,377)
Net current assets (liabilities)32,27223,843
Total assets less current liabilities33,56225,283
Net assets33,56225,283
Capital and reserves
Called up share capital100100
Profit and loss account33,46225,183
Shareholders' funds33,56225,283
The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2024, and are signed on its behalf by:
French, Robert Ashley
Director
Registered Company No. NI666532
Baker Street Kitchen Ltd
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings10
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 February 231,5001,500
At 31 January 241,5001,500
Depreciation and impairment
At 01 February 236060
Charge for year150150
At 31 January 24210210
Net book value
At 31 January 241,2901,290
At 31 January 231,4401,440
4.Stocks

2024

2023

££
Finished goods1,8462,208
Total1,8462,208
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings32,00025,000
Other debtors2,664211
Total34,66425,211
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,8305,422
Taxation and social security2,2524,855
Accrued liabilities and deferred income1,1661,100
Total10,24811,377
7.Related party transactions
During the financial year, various loan accounts operated between Baker Street Kitchen Ltd and other companies, all of which were under common control. At the end of the financial year a total balance of £32,000 was owed to Baker Street Kitchen Ltd by French Village Ltd (2022 -£25,000).