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Company Registration No. 07640401 (England and Wales)
A&A Best Food Ltd Filleted accounts for the year ended 31 May 2024
A&A Best Food Ltd Filleted accounts Contents
Page
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A&A Best Food Ltd Company Information for the year ended 31 May 2024
Director
Anastasiia Zhelezniakova
Company Number
07640401 (England and Wales)
Registered Office
SCEPTRE COURT 40 TOWER HILL LONDON EC3N 4DX
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A&A Best Food Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
858 
858 
Current assets
Inventories
83 
83 
Debtors
13,587 
(183)
Cash at bank and in hand
26,000 
2,232 
39,670 
2,132 
Creditors: amounts falling due within one year
(40,035)
(18,967)
Net current liabilities
(365)
(16,835)
Total assets less current liabilities
493 
(15,977)
Creditors: amounts falling due after more than one year
(19,686)
(18,198)
Net liabilities
(19,193)
(34,175)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(19,293)
(34,275)
Shareholders' funds
(19,193)
(34,175)
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 her 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 18 February 2025 and were signed on its behalf by
Anastasiia Zhelezniakova Director Company Registration No. 07640401
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A&A Best Food Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
A&A Best Food Ltd is a private company, limited by shares, registered in England and Wales, registration number 07640401. The registered office is SCEPTRE COURT, 40 TOWER HILL, LONDON, EC3N 4DX.
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
20%
Fixtures & fittings
20%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
26 
832 
858 
At 31 May 2024
26 
832 
858 
Depreciation
At 31 May 2024
- 
- 
- 
Net book value
At 31 May 2024
26 
832 
858 
At 31 May 2023
26 
832 
858 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
131 
Trade debtors
13,587 
(314)
13,587 
(183)
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A&A Best Food Ltd Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
9,457 
- 
Trade creditors
760 
- 
Taxes and social security
21,817 
7,088 
Other creditors
8,001 
11,879 
40,035 
18,967 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,686 
5,198 
Other creditors
16,000 
13,000 
19,686 
18,198 
8
Average number of employees
During the year the average number of employees was 6 (2023: 0).
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