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EASY GOURMET LIMITED

Registered Number
03647495
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

EASY GOURMET LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

PREYNAT, Marie Laure

Registered Address

Unit 1 Johnsons Yard
4 Pinchin Street
London
E1 1SA

Registered Number

03647495 (England and Wales)
EASY GOURMET LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets318,08718,466
18,08718,466
Current assets
Stocks415,0011,700
Debtors5121,508102,284
Cash at bank and on hand249,697180,515
386,206284,499
Creditors amounts falling due within one year6(132,841)(122,555)
Net current assets (liabilities)253,365161,944
Total assets less current liabilities271,452180,410
Provisions for liabilities8(1,203)(948)
Net assets270,249179,462
Capital and reserves
Called up share capital1,0001,000
Profit and loss account269,249178,462
Shareholders' funds270,249179,462
The financial statements were approved and authorised for issue by the Director on 12 February 2025, and are signed on its behalf by:
PREYNAT, Marie Laure
Director
Registered Company No. 03647495
EASY GOURMET LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year2418
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 January 242,17456,76061,052119,986
Additions2,854-2,1505,004
At 31 December 245,02856,76063,202124,990
Depreciation and impairment
At 01 January 242,03744,07455,409101,520
Charge for year6413,1721,5705,383
At 31 December 242,67847,24656,979106,903
Net book value
At 31 December 242,3509,5146,22318,087
At 31 December 2313712,6865,64318,466
4.Stocks

2024

2023

££
Raw materials and consumables15,0011,700
Total15,0011,700
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables112,046102,047
Other debtors750237
Prepayments and accrued income8,712-
Total121,508102,284
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,9797,922
Taxation and social security121,15164,544
Other creditors1,85449,260
Accrued liabilities and deferred income2,857829
Total132,841122,555
7.Obligations under finance leases
Minimum lease payments fall due as follows: Non-cancellable operating leases between one and five years £16,000 (2023: £16,000)
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,203948
Total1,203948