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Registered Number: 07220945
England and Wales

 

 

 

EFFICIENT FOOD SERVICES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 441,694    403,684 
441,694    403,684 
Current assets      
Stocks 5,000    5,000 
Debtors 35,791    31,001 
Cash at bank and in hand 4,630    18,752 
45,421    54,753 
Creditors: amount falling due within one year (387,545)   (252,440)
Net current assets (342,124)   (197,687)
 
Total assets less current liabilities 99,570    205,997 
Creditors: amount falling due after more than one year (24,162)   (24,162)
Provisions for liabilities 1,351    (1,009)
Net assets 76,759    180,826 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 76,659    180,726 
Shareholders' funds 76,759    180,826 
 


For the year ended 31 March 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 year 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 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 board of directors on 25 March 2025 and were signed on its behalf by:


-------------------------------
Roshan SEEDHEEYAN
Director
1
General Information
EFFICIENT FOOD SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07220945, registration address DS HOUSE, 306 HIGH STREET CROYDON, CR0 1NG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Freehold Property 2% Reducing Balance
Plant and Machinery 1% Reducing Balance
Motor Vehicles 5 Straight Line
Fixtures and Fittings 1% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 12,000    12,000 
12,000    12,000 
Total remuneration paid to directors during the year amounted to £12,000

3.

Average number of employees

Average number of employees during the year was 18 (2023 : 27).
4.

Tangible fixed assets

Cost or valuation Freehold Property   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 April 2023 401,957    47,806      164,634    614,397 
Additions     41,083    10,041    51,124 
Disposals        
At 31 March 2024 401,957    47,806    41,083    174,675    665,521 
Depreciation
At 01 April 2023 74,002    43,198      93,513    210,713 
Charge for year 6,559    46    5,725    784    13,114 
On disposals        
At 31 March 2024 80,561    43,244    5,725    94,297    223,827 
Net book values
Closing balance as at 31 March 2024 321,396    4,562    35,358    80,378    441,694 
Opening balance as at 01 April 2023 327,955    4,608      71,121    403,684 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 shares of £1.00 each 100    100 
100    100 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
ROSEHILL (UK) LIMITED46,020 
NSR Carehomes Ltd(22,220)
Uni-T Healthcare Solutions Ltd(25,000)
7.

Ultimate Controlling Party

The directors consider that By the Beach Holding Limited is the ultimate controlling party having 100% shareholding.


2