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REGISTERED NUMBER: 07920175 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st January 2024

for

THE CURRY CORNER SPICES
OF BANGLADESH LTD

THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Contents of the Financial Statements
for the Year Ended 31st January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE CURRY CORNER SPICES
OF BANGLADESH LTD

Company Information
for the Year Ended 31st January 2024







DIRECTORS: Mr. S Krori
Mrs S Krori





REGISTERED OFFICE: 4 Clews Road
Redditch
Worcestershire
B98 7ST





REGISTERED NUMBER: 07920175 (England and Wales)





ACCOUNTANTS: Hayward Wright Ltd
4 Clews Road
Redditch
Worcestershire
B98 7ST

THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Balance Sheet
31st January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,714 1,781
1,714 1,781

CURRENT ASSETS
Stocks 6 1,100 1,048
Debtors 7 24,150 47,113
Cash at bank 625 702
25,875 48,863
CREDITORS
Amounts falling due within one year 8 42,896 59,289
NET CURRENT LIABILITIES (17,021 ) (10,426 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,307 ) (8,645 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings (15,407 ) (8,745 )
SHAREHOLDERS' FUNDS (15,307 ) (8,645 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Balance Sheet - continued
31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th June 2024 and were signed on its behalf by:





Mr. S Krori - Director


THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Notes to the Financial Statements
for the Year Ended 31st January 2024


1. STATUTORY INFORMATION

The Curry Corner Spices of Bangladesh 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 amount paid in connection with the acquisition of a business in 2012, was being amortised over its estimated useful life of ten years, this has now amended and the net book value as at 31st January 2016 will be amortised over a 5 year period inline with the FRS102.

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.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 Income Statement, 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.


THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2024


2. ACCOUNTING POLICIES - continued
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.

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 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st February 2023
and 31st January 2024 30,000
AMORTISATION
At 1st February 2023
and 31st January 2024 30,000
NET BOOK VALUE
At 31st January 2024 -
At 31st January 2023 -

THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st February 2023 - 24,142 - 24,142
Additions 271 - 233 504
At 31st January 2024 271 24,142 233 24,646
DEPRECIATION
At 1st February 2023 - 22,361 - 22,361
Charge for year 68 445 58 571
At 31st January 2024 68 22,806 58 22,932
NET BOOK VALUE
At 31st January 2024 203 1,336 175 1,714
At 31st January 2023 - 1,781 - 1,781

6. STOCKS
2024 2023
£    £   
Stocks 1,100 1,048

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 900 35,900
Directors' loan accounts 15,784 -
Tax 6,883 6,883
Deferred tax asset 326 4,151
Prepayments 257 179
24,150 47,113

THE CURRY CORNER SPICES
OF BANGLADESH LTD (REGISTERED NUMBER: 07920175)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,029 20,400
Tax 8,469 18,765
Social security and other taxes 562 243
VAT 25,709 11,977
Other creditors 219 -
Directors' loan accounts - 6,059
Accrued expenses 1,908 1,845
42,896 59,289

9. DEFERRED TAX
£   
Balance at 1st February 2023 (4,151 )
Provided during year 3,825
Balance at 31st January 2024 (326 )

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
Mr. S Krori
Balance outstanding at start of year (6,059 ) (944 )
Amounts advanced - 26,052
Amounts repaid - (31,167 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (6,059 )

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr. S Krori.