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Company Registration No. 10913302 (England and Wales)
Blue Smoke Meat Limited Unaudited accounts for the year ended 31 January 2024
Blue Smoke Meat Limited Unaudited accounts Contents
Page
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Blue Smoke Meat Limited Company Information for the year ended 31 January 2024
Directors
A D Krausz R H Krausz
Company Number
10913302 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Blue Smoke Meat Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
85 
102 
Tangible assets
278,202 
289,702 
278,287 
289,804 
Current assets
Inventories
4,515 
11,766 
Debtors
176 
4,591 
Cash at bank and in hand
68,402 
7,721 
73,093 
24,078 
Creditors: amounts falling due within one year
(268,238)
(246,712)
Net current liabilities
(195,145)
(222,634)
Net assets
83,142 
67,170 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
83,042 
67,070 
Shareholders' funds
83,142 
67,170 
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 30 October 2024 and were signed on its behalf by
A D Krausz Director Company Registration No. 10913302
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Blue Smoke Meat Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Blue Smoke Meat Limited is a private company, limited by shares, registered in England and Wales, registration number 10913302. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of the asset as follows: Trademarks - Straight line over the life of 10 years
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
50 years straight line
Plant & machinery
15% reducing balance method
Fixtures & fittings
20% reducing balance method
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Blue Smoke Meat Limited Notes to the Accounts for the year ended 31 January 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2023
170 
At 31 January 2024
170 
Amortisation
At 1 February 2023
68 
Charge for the year
17 
At 31 January 2024
85 
Net book value
At 31 January 2024
85 
At 31 January 2023
102 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2023
245,268 
49,890 
25,580 
320,738 
Additions
- 
- 
850 
850 
At 31 January 2024
245,268 
49,890 
26,430 
321,588 
Depreciation
At 1 February 2023
- 
17,679 
13,357 
31,036 
Charge for the year
4,905 
4,831 
2,614 
12,350 
At 31 January 2024
4,905 
22,510 
15,971 
43,386 
Net book value
At 31 January 2024
240,363 
27,380 
10,459 
278,202 
At 31 January 2023
245,268 
32,211 
12,223 
289,702 
6
Inventories
2024 
2023 
£ 
£ 
Finished goods
4,515 
11,766 
4,515 
11,766 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
176 
4,591 
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Blue Smoke Meat Limited Notes to the Accounts for the year ended 31 January 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
620 
899 
Taxes and social security
5,187 
1,180 
Other creditors
67,363 
67,363 
Loans from directors
192,318 
175,995 
Accruals
2,750 
1,275 
268,238 
246,712 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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