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REGISTERED NUMBER: 13833555 (England and Wales)















BAO TO THE BROTH LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






BAO TO THE BROTH LTD (REGISTERED NUMBER: 13833555)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BAO TO THE BROTH LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: B J Griffiths





REGISTERED OFFICE: West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ





REGISTERED NUMBER: 13833555 (England and Wales)





ACCOUNTANTS: Davies Edwards & Co
Chartered Certified Accountants
West Lodge
Rainbow Street
Leominster
Herefordshire
HR6 8DQ

BAO TO THE BROTH LTD (REGISTERED NUMBER: 13833555)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,857 926

CURRENT ASSETS
Stocks 5,000 1,500
Debtors 5 18,419 57,693
Cash at bank and in hand 87,948 4,501
111,367 63,694
CREDITORS
Amounts falling due within one year 6 76,526 46,544
NET CURRENT ASSETS 34,841 17,150
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,698

18,076

PROVISIONS FOR LIABILITIES 1,396 176
NET ASSETS 40,302 17,900

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 40,300 17,898
SHAREHOLDERS' FUNDS 40,302 17,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

BAO TO THE BROTH LTD (REGISTERED NUMBER: 13833555)

BALANCE SHEET - continued
31 JANUARY 2024



The financial statements were approved by the director and authorised for issue on 24 October 2024 and were signed by:





B J Griffiths - Director


BAO TO THE BROTH LTD (REGISTERED NUMBER: 13833555)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Bao To The Broth Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

BAO TO THE BROTH LTD (REGISTERED NUMBER: 13833555)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023 - 1,158 - 1,158
Additions 6,315 1,313 1,131 8,759
Disposals - (1,158 ) - (1,158 )
At 31 January 2024 6,315 1,313 1,131 8,759
DEPRECIATION
At 1 February 2023 - 232 - 232
Charge for year 1,262 263 377 1,902
Eliminated on disposal - (232 ) - (232 )
At 31 January 2024 1,262 263 377 1,902
NET BOOK VALUE
At 31 January 2024 5,053 1,050 754 6,857
At 31 January 2023 - 926 - 926

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 712 42,387
Rent deposit 4,000 -
Directors' current accounts 11,374 15,306
Prepayments and accrued income 2,333 -
18,419 57,693

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,330 3,773
Tax 8,721 4,105
Social security and other taxes (2,426 ) (3,441 )
VAT 64,501 39,707
Accruals and deferred income 2,400 2,400
76,526 46,544

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

BAO TO THE BROTH LTD (REGISTERED NUMBER: 13833555)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

8. RESERVES
Retained
earnings
£   

At 1 February 2023 17,898
Profit for the year 37,902
Dividends (15,500 )
At 31 January 2024 40,300

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2024 and the period ended 31 January 2023:

2024 2023
£    £   
B J Griffiths
Balance outstanding at start of year 15,306 -
Amounts advanced 21,734 15,306
Amounts repaid (25,667 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,373 15,306

Dividends of £15,500 were paid to the director in this financial year.