Registered number
12327567
Amber Cuisine Ltd
Filleted Accounts
30 November 2023
Amber Cuisine Ltd
Registered number: 12327567
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 8,536 9,024
Tangible assets 4 124,234 138,038
132,770 147,062
Current assets
Stocks 5,004 9,500
Debtors 5 2,818 36,999
Cash at bank and in hand 4,983 23,020
12,805 69,519
Creditors: amounts falling due within one year 6 (27,871) (6,269)
Net current (liabilities)/assets (15,066) 63,250
Total assets less current liabilities 117,704 210,312
Creditors: amounts falling due after more than one year 7 (223,592) (292,283)
Net liabilities (105,888) (81,971)
Capital and reserves
Profit and loss account (105,888) (81,971)
Shareholder's funds (105,888) (81,971)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Ahlam Abdelmeguid Ahmed Mohamed
Director
Approved by the board on 30 November 2024
Amber Cuisine Ltd
Notes to the Accounts
for the year ended 30 November 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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 10% Reducing balance
Fittings & Fixtures 10% Reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 19 22
3 Intangible fixed assets £
Franchise Fee
Cost
At 1 December 2022 10,000
At 30 November 2023 10,000
Amortisation
At 1 December 2022 976
Provided during the year 488
At 30 November 2023 1,464
Net book value
At 30 November 2023 8,536
At 30 November 2022 9,024
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery Fittings & Fixtures Total
£ £ £
Cost
At 1 December 2022 38,971 133,242 172,213
At 30 November 2023 38,971 133,242 172,213
Depreciation
At 1 December 2022 7,034 27,141 34,175
Charge for the year 3,194 10,610 13,804
At 30 November 2023 10,228 37,751 47,979
Net book value
At 30 November 2023 28,743 95,491 124,234
At 30 November 2022 31,937 106,101 138,038
5 Debtors 2023 2022
£ £
Trade debtors 2,818 5,153
Other debtors - 31,846
2,818 36,999
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 4,680 3,384
Other creditors 23,191 2,885
27,871 6,269
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 57,500 85,577
Other creditors 166,092 206,706
223,592 292,283
8 Other information
Amber Cuisine Ltd is a private company limited by shares and incorporated in England. Its registered office is:
50 Selby grove
Shenley Church End
Milton Keynes
MK5 6AG
9 Related party transactions
The company was under the joint control of Mrs Ahlam Abdelmeguid Ahmed Mohamed and Mrs Rihab Hamid Omer Elamin throughout the year.

The directors provided an unsecured loan to the company for the sum of £83,046 [Year 2022: £206,706] from Mrs Ahlam Abdelmeguid Ahmed Mohamed and an unsecured loan to the company for the sum of £83,046 [Year: 2022 £206,706]from Mrs Rihab Hamid Omer Elamin, who are directors of the company. The loan is subordinated in favour of all third-party creditors.
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