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REGISTERED NUMBER: 07742798 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

BLAS BURGERWORKS LTD

BLAS BURGERWORKS LTD (REGISTERED NUMBER: 07742798)






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


BLAS BURGERWORKS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Ms L C Taylor
Ms A Baxter





REGISTERED OFFICE: The Old School
The Stennack
St Ives
Cornwall
TR26 1QU





REGISTERED NUMBER: 07742798 (England and Wales)





ACCOUNTANTS: Greenwood Wilson
The Old School
The Stennack
St Ives
Cornwall
TR26 1QU

BLAS BURGERWORKS LTD (REGISTERED NUMBER: 07742798)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 186 370
Tangible assets 5 53,594 59,610
53,780 59,980

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 6 25,404 1,434
Cash at bank - 28,592
28,404 33,026
CREDITORS
Amounts falling due within one year 7 30,509 40,352
NET CURRENT LIABILITIES (2,105 ) (7,326 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,675

52,654

CREDITORS
Amounts falling due after more than one
year

8

52,953

77,181
NET LIABILITIES (1,278 ) (24,527 )

CAPITAL AND RESERVES
Called up share capital 32 32
Capital redemption reserve 62 62
Retained earnings (1,372 ) (24,621 )
SHAREHOLDERS' FUNDS (1,278 ) (24,527 )

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 directors acknowledge their 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.

BLAS BURGERWORKS LTD (REGISTERED NUMBER: 07742798)

BALANCE SHEET - continued
31 JANUARY 2024


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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:





Ms L C Taylor - Director


BLAS BURGERWORKS LTD (REGISTERED NUMBER: 07742798)

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

1. STATUTORY INFORMATION

Blas Burgerworks 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trade marks are being amortised evenly over their estimated useful life of nil years.

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 etc - 25% on reducing balance, 10% on reducing balance and Straight line over 3 years

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.

BLAS BURGERWORKS LTD (REGISTERED NUMBER: 07742798)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 330,000 1,849 331,849
AMORTISATION
At 1 February 2023 330,000 1,479 331,479
Charge for year - 184 184
At 31 January 2024 330,000 1,663 331,663
NET BOOK VALUE
At 31 January 2024 - 186 186
At 31 January 2023 - 370 370

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 86,652
DEPRECIATION
At 1 February 2023 27,042
Charge for year 6,016
At 31 January 2024 33,058
NET BOOK VALUE
At 31 January 2024 53,594
At 31 January 2023 59,610

BLAS BURGERWORKS LTD (REGISTERED NUMBER: 07742798)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 25,404 1,434

The overdrawn Director's Current account was repaid within 9 months of the year end.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 26,328 23,934
Hire purchase contracts - 2,300
Trade creditors 118 -
Taxation and social security 203 15
Other creditors 3,860 14,103
30,509 40,352

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 52,953 77,181

9. ULTIMATE CONTROLLING PARTY

The board of directors.