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PERFECT CUISINE FOODS UK LIMITED

Registered Number
11379241
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

PERFECT CUISINE FOODS UK LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

KHAN, Zahir Abbas, Mr.

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

11379241 (England and Wales)
PERFECT CUISINE FOODS UK LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,2562,670
2,2562,670
Current assets
Debtors461,84947,704
Cash at bank and on hand6,003514
67,85248,218
Creditors amounts falling due within one year5(45,128)(59,841)
Net current assets (liabilities)22,724(11,623)
Total assets less current liabilities24,980(8,953)
Creditors amounts falling due after one year6(6,040)(7,903)
Net assets18,940(16,856)
Capital and reserves
Called up share capital100100
Profit and loss account18,840(16,956)
Shareholders' funds18,940(16,856)
The financial statements were approved and authorised for issue by the Director on 25 February 2025, and are signed on its behalf by:
KHAN, Zahir Abbas, Mr.
Director
Registered Company No. 11379241
PERFECT CUISINE FOODS UK LIMITED
Notes to the Financial Statements
for the year ended 31 May 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Tangible fixed assets are initially stated at cost or valuation and subsequently at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year158
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 June 237,7978388,635
Additions320-320
At 31 May 248,1178388,955
Depreciation and impairment
At 01 June 235,947185,965
Charge for year529205734
At 31 May 246,4762236,699
Net book value
At 31 May 241,6416152,256
At 31 May 231,8508202,670
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-9,420
Other debtors57,85134,123
Prepayments and accrued income3,9984,161
Total61,84947,704
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,92214,065
Bank borrowings and overdrafts3,1805,344
Taxation and social security22,79640,141
Other creditors483291
Accrued liabilities and deferred income747-
Total45,12859,841
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts6,0407,903
Total6,0407,903
Included in bank borrowings less than one year and more than one year is a Bounce back loan £9,220 (2023 : £11,245).
7.Obligations under finance leases
At the reporting end date the company had a total outstanding commitments for future minimum lease payments under non-cancellable operating leases of £108,000 (2023 : £144,000).
8.Directors advances, credits and guarantees
Included in Other debtors at the year end £14,924 (2023: £2,217 credit) due from the director. The overdrawn balance was repaid within 9 months of the year end.