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Company Registration No. 10522229 (England and Wales)
Bayards Kitchen Limited Unaudited accounts for the year ended 31 January 2024
Bayards Kitchen Limited Unaudited accounts Contents
Page
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Bayards Kitchen Limited Company Information for the year ended 31 January 2024
Directors
Zuzana Deuchar Charles Deuchar
Company Number
10522229 (England and Wales)
Registered Office
BAYARDS COVE INN 27 LOWER STREET DARTMOUTH DEVON TQ6 9AN ENGLAND
Accountants
Swell Consultants Underhill Dartmouth Road Stoke Fleming Devon TQ6 0QY
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Bayards Kitchen Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,200 
9,600 
Tangible assets
1,420,348 
1,459,614 
1,427,548 
1,469,214 
Current assets
Inventories
10,000 
10,000 
Debtors
24,049 
15,838 
Cash at bank and in hand
130,499 
92,054 
164,548 
117,892 
Creditors: amounts falling due within one year
(271,112)
(221,941)
Net current liabilities
(106,564)
(104,049)
Total assets less current liabilities
1,320,984 
1,365,165 
Creditors: amounts falling due after more than one year
(852,921)
(843,226)
Provisions for liabilities
Deferred tax
(16,582)
(16,582)
Net assets
451,481 
505,357 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
451,381 
505,257 
Shareholders' funds
451,481 
505,357 
For the year ending 31 January 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 21 October 2024 and were signed on its behalf by
Zuzana Deuchar Director Company Registration No. 10522229
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Bayards Kitchen Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Bayards Kitchen Limited is a private company, limited by shares, registered in England and Wales, registration number 10522229. The registered office is BAYARDS COVE INN, 27 LOWER STREET, DARTMOUTH, DEVON, TQ6 9AN, ENGLAND.
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
3 years
Motor vehicles
3 years
Fixtures & fittings
3 years
Computer equipment
3 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
24,000 
At 31 January 2024
24,000 
Amortisation
At 1 February 2023
14,400 
Charge for the year
2,400 
At 31 January 2024
16,800 
Net book value
At 31 January 2024
7,200 
At 31 January 2023
9,600 
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Bayards Kitchen Limited Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
1,369,353 
24,030 
37,477 
160,059 
1,590,919 
Additions
- 
- 
- 
1,380 
1,380 
At 31 January 2024
1,369,353 
24,030 
37,477 
161,439 
1,592,299 
Depreciation
At 1 February 2023
- 
13,937 
9,369 
107,999 
131,305 
Charge for the year
- 
5,047 
9,369 
26,230 
40,646 
At 31 January 2024
- 
18,984 
18,738 
134,229 
171,951 
Net book value
At 31 January 2024
1,369,353 
5,046 
18,739 
27,210 
1,420,348 
At 31 January 2023
1,369,353 
10,093 
28,108 
52,060 
1,459,614 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
688 
6,905 
Accrued income and prepayments
8,294 
7,071 
Other debtors
2,862 
1,862 
11,844 
15,838 
Amounts falling due after more than one year
Other debtors
12,205 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
46,483 
46,483 
VAT
51,739 
52,243 
Trade creditors
36,865 
21,935 
Taxes and social security
60,176 
27,591 
Other creditors
- 
12,500 
Accruals
75,849 
61,189 
271,112 
221,941 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
873,467 
932,661 
Loans from directors
(20,546)
(89,435)
852,921 
843,226 
9
Average number of employees
During the year the average number of employees was 41 (2023: 43).
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