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Registered Number: 08550704
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 May 2024

for

THE B STREET DELI LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 10,402    11,803 
10,402    11,803 
Current assets      
Debtors: amounts falling due within one year 69,389    63,396 
Cash at bank and in hand 29,861    40,669 
99,250    104,065 
Creditors: amount falling due within one year (92,581)   (110,370)
Net current assets 6,669    (6,305)
 
Total assets less current liabilities 17,071    5,498 
Creditors: amount falling due after more than one year (18,220)   (28,878)
Net assets (1,149)   (23,380)
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account (1,150)   (23,381)
Shareholders' funds (1,149)   (23,380)
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 February 2025 and were signed by:


-------------------------------
Mr S Lyons
Director
1
General Information
The B Street Deli Limited is a private company, limited by shares, registered in England and Wales, registration number 08550704, registration address 64 Druid Street, London, SE1 2HQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees


Average number of employees during the year was 20 (2023 : 18).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 760    69,958    542    71,260 
Additions   1,583      1,583 
Disposals      
At 31 May 2024 760    71,541    542    72,843 
Depreciation
At 01 June 2023 95    58,948    414    59,457 
Charge for year 166    2,786    32    2,984 
On disposals      
At 31 May 2024 261    61,734    446    62,441 
Net book values
Closing balance as at 31 May 2024 499    9,807    96    10,402 
Opening balance as at 01 June 2023 665    11,010    128    11,803 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2