Registered number
11614303
EPICURE FOODS LIMITED
Filleted Accounts
31 October 2023
EPICURE FOODS LIMITED
Registered number: 11614303
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 90,000 90,000
Tangible assets 4 - 2,015
90,000 92,015
Current assets
Debtors 5 19,773 19,773
Cash at bank and in hand 1,174 13,270
20,947 33,043
Creditors: amounts falling due within one year 6 (85,470) (39,760)
Net current liabilities (64,523) (6,717)
Total assets less current liabilities 25,477 85,298
Creditors: amounts falling due after more than one year 7 (241,217) (247,943)
Net liabilities (215,740) (162,645)
Capital and reserves
Called up share capital 100 100
Profit and loss account (215,840) (162,745)
Shareholders' funds (215,740) (162,645)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
SODAGAM, Sunil Kumar
Director
Approved by the board on 31 October 2024
EPICURE FOODS LIMITED
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Going Concern
The Accounts of the company are prepared on the going concern basis notwithstanding the fact that the compnay have accumulated losses for the year on the basis that the compnay directors will not recall amounts owed to the company untill it turns profitbale and will they will continue to support the company for all its financial needs.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 13 10
3 Intangible fixed assets £
Goodwill:
Cost
At 1 November 2022 90,000
At 31 October 2023 90,000
Amortisation
At 31 October 2023 -
Net book value
At 31 October 2023 90,000
At 31 October 2022 90,000
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2022 10,083
At 31 October 2023 10,083
Depreciation
At 1 November 2022 8,068
Charge for the year 2,015
At 31 October 2023 10,083
Net book value
At 31 October 2023 -
At 31 October 2022 2,015
5 Debtors 2023 2022
£ £
Other debtors 19,773 19,773
6 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 85,470 39,760
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 26,854 36,588
Other creditors 214,363 211,355
241,217 247,943
8 Other information
EPICURE FOODS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Unit 10a Extra Motorway Services,
M25, Cobham,
England,
KT11 3DB
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