Registered number
06534642
Cheshire Cuisine Limited
Filleted Accounts
31 January 2024
Cheshire Cuisine Limited
Registered number: 06534642
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 20,000 20,000
Tangible assets 4 28,026 28,026
48,026 48,026
Current assets
Stocks 560 320
Cash at bank and in hand 55,089 49,757
55,649 50,077
Creditors: amounts falling due within one year 5 (83,963) (78,905)
Net current liabilities (28,314) (28,828)
Total assets less current liabilities 19,712 19,198
Creditors: amounts falling due after more than one year 6 (9,645) (13,645)
Net assets 10,067 5,553
Capital and reserves
Called up share capital 100 100
Profit and loss account 9,967 5,453
Shareholders' funds 10,067 5,553
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 members have 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.
Abdul Jahid
Director
Approved by the board on 31 January 2025
Cheshire Cuisine Limited
Notes to the Accounts
for the year ended 31 January 2024
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:
Leasehold land and buildings over the lease term - not depreciated
Plant and machinery over 5 years
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Intangible fixed assets £
Goodwill:
Cost
At 1 February 2023 20,000
At 31 January 2024 20,000
Amortisation
At 31 January 2024 -
Net book value
At 31 January 2024 20,000
At 31 January 2023 20,000
Goodwill is not being written off over its estimated economic life of 20 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 February 2023 28,026 16,383 2,525 46,934
At 31 January 2024 28,026 16,383 2,525 46,934
Depreciation
At 1 February 2023 - 16,383 2,525 18,908
At 31 January 2024 - 16,383 2,525 18,908
Net book value
At 31 January 2024 28,026 - - 28,026
At 31 January 2023 28,026 - - 28,026
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 25,993 27,949
Corporation tax 1,731 2,003
Other taxes and social security costs 856 856
Other creditors 55,383 48,097
83,963 78,905
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 9,645 13,645
7 Other information
Cheshire Cuisine Limited is a private company limited by shares and incorporated in England. Its registered office is:
Sahib Restaurant
4/6 The Cross
Lymm
Cheshire
WA13 0HP
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