2023-07-012024-06-302024-06-30false10249499BAY'S KITCHEN 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BAY'S KITCHEN LTD

Registered Number
10249499
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

BAY'S KITCHEN LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Hayley Burdett
Richard Burdett

Registered Address

Cheltenham Film & Photographic Studios
Hatherley Lane
Cheltenham
GL51 6PN

Registered Number

10249499 (England and Wales)
BAY'S KITCHEN LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2451,248
1,2451,248
Current assets
Stocks91,98077,745
Debtors53,09153,669
Cash at bank and on hand66,2239,872
211,294141,286
Creditors amounts falling due within one year(59,084)(70,790)
Net current assets (liabilities)152,21070,496
Total assets less current liabilities153,45571,744
Creditors amounts falling due after one year(12,209)(22,824)
Net assets141,24648,920
Capital and reserves
Called up share capital477333
Share premium903,626553,770
Profit and loss account(762,857)(505,183)
Shareholders' funds141,24648,920
The financial statements were approved and authorised for issue by the Board of Directors on 11 November 2024, and are signed on its behalf by:
Hayley Burdett
Director
Registered Company No. 10249499
BAY'S KITCHEN LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Research and development
All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 233,610
Additions1,102
At 30 June 244,712
Depreciation and impairment
At 01 July 232,362
Charge for year1,105
At 30 June 243,467
Net book value
At 30 June 241,245
At 30 June 231,248