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Reports Dated : 10/03/2025 Registered Number: 14935701


 

 

 


Unaudited Financial Statements

for the period ended 30 June 2024

for

FIRST DRAFT BAR & KITCHEN LTD

 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 35,058 
35,058 
Current assets    
Cash at bank and in hand 3,029 
Creditors: amount falling due within one year 4 (50,681)
Net current assets (47,652)
 
Total assets less current liabilities (12,594)
Provisions for liabilities 5 (8,765)
Net assets (21,359)
 

Capital and reserves
   
Called up share capital 6 1 
Profit and loss account (21,360)
Shareholders' funds (21,359)
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge 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 financial statements were approved by the board of directors on 03 March 2025 and were signed on its behalf by:


-------------------------------
Daniel William LARKAN
Director
1
General Information
FIRST DRAFT BAR & KITCHEN LTD is a private company, limited by shares, registered in , registration number 14935701, registration address 13 THE CLOSE, NORWICH ENGLAND, NR1 4DS.

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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
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:
Plant and Machinery 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 6.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 14 June 2023  
Additions 43,823    43,823 
Disposals  
At 30 June 2024 43,823    43,823 
Depreciation
At 14 June 2023  
Charge for period 8,765    8,765 
On disposals  
At 30 June 2024 8,765    8,765 
Net book values
Closing balance as at 30 June 2024 35,058    35,058 
Opening balance as at 14 June 2023  


4.

Creditors: amount falling due within one year

2024
£
Trade Creditors 737 
Directors' Current Accounts 49,944 
50,681 

5.

Provisions for liabilities

2024
£
Deferred Tax 8,765 
8,765 

6.

Share Capital

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

2