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Company Registration No. SC629752 (Scotland)
BENGAL DISH LTD AMENDED Unaudited accounts for the year ended 31 May 2024
BENGAL DISH LTD AMENDED Unaudited accounts Contents
Page
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BENGAL DISH LTD Company Information for the year ended 31 May 2024
Director
Abu Chowdhury
Company Number
SC629752 (Scotland)
Registered Office
8 EDAY COURT ABERDEEN AB15 6WG SCOTLAND
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BENGAL DISH LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
33,000 
33,000 
Tangible assets
- 
1,600 
33,000 
34,600 
Current assets
Inventories
5,000 
5,000 
Cash at bank and in hand
5,532 
7,420 
10,532 
12,420 
Creditors: amounts falling due within one year
(8,442)
(11,568)
Net current assets
2,090 
852 
Total assets less current liabilities
35,090 
35,452 
Creditors: amounts falling due after more than one year
(15,484)
(22,950)
Net assets
19,606 
12,502 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
19,605 
12,501 
Shareholders' funds
19,606 
12,502 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 February 2025 and were signed on its behalf by
Abu Chowdhury Director Company Registration No. SC629752
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BENGAL DISH LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
BENGAL DISH LTD is a private company, limited by shares, registered in Scotland, registration number SC629752. The registered office is 8 EDAY COURT, ABERDEEN, AB15 6WG, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Fixtures & fittings
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
33,000 
At 31 May 2024
33,000 
Amortisation
At 1 June 2023
- 
At 31 May 2024
- 
Net book value
At 31 May 2024
33,000 
At 31 May 2023
33,000 
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BENGAL DISH LTD Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
4,000 
4,000 
8,000 
At 31 May 2024
4,000 
4,000 
8,000 
Depreciation
At 1 June 2023
3,200 
3,200 
6,400 
Charge for the year
800 
800 
1,600 
At 31 May 2024
4,000 
4,000 
8,000 
Net book value
At 31 May 2024
- 
- 
- 
At 31 May 2023
800 
800 
1,600 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,437 
3,722 
Trade creditors
- 
4,875 
Taxes and social security
3,963 
2,971 
Loans from directors
2,042 
- 
8,442 
11,568 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
15,484 
22,950 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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