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EAT FRESH LIVE GREEN LTD

Registered Number
10251621
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

EAT FRESH LIVE GREEN LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

NAGPAL, Kulwinder Kaur
SUTHARMASEELAN, Gavaskar

Registered Address

233 Finchley Road
Swiss Cottage
London
NW3 6LS

Registered Number

10251621 (England and Wales)
EAT FRESH LIVE GREEN LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets318,84720,297
Tangible assets422,41611,450
41,26331,747
Current assets
Stocks58,5583,032
Debtors666,61962,032
Cash at bank and on hand2,52831,627
77,70596,691
Creditors amounts falling due within one year7(148,748)(165,764)
Net current assets (liabilities)(71,043)(69,073)
Total assets less current liabilities(29,780)(37,326)
Creditors amounts falling due after one year8(10,799)(20,811)
Net assets(40,579)(58,137)
Capital and reserves
Called up share capital100100
Profit and loss account(40,679)(58,237)
Shareholders' funds(40,579)(58,137)
The financial statements were approved and authorised for issue by the Board of Directors on 19 March 2025, and are signed on its behalf by:
NAGPAL, Kulwinder Kaur
Director
SUTHARMASEELAN, Gavaskar
Director

Registered Company No. 10251621
EAT FRESH LIVE GREEN LTD
Notes to the Financial Statements
for the year ended 30 June 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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Goodwill is amortised for 20 years. Franchise fee is amortised for 20 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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 amortised 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 amortised. Basic financial liabilities Basic financial liabilities, including creditors 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 amortised.
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 year99
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 July 2324,7504,25029,000
At 30 June 2424,7504,25029,000
Amortisation and impairment
At 01 July 237,4261,2778,703
Charge for year1,2382121,450
At 30 June 248,6641,48910,153
Net book value
At 30 June 2416,0862,76118,847
At 30 June 2317,3242,97320,297
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 2310,9132,777141-13,831
Additions-11,000-15011,150
At 30 June 2410,91313,77714115024,981
Depreciation and impairment
At 01 July 23-2,258123-2,381
Charge for year-130549184
At 30 June 24-2,388128492,565
Net book value
At 30 June 2410,91311,3891310122,416
At 30 June 2310,91351918-11,450
5.Stocks

2024

2023

££
Raw materials and consumables8,5583,032
Total8,5583,032
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-5,000
Other debtors66,06049,282
Prepayments and accrued income5597,750
Total66,61962,032
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables65,236100,407
Bank borrowings and overdrafts54,58548,921
Taxation and social security19,96516,353
Other creditors8,96283
Total148,748165,764
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,79920,811
Total10,79920,811
9.Related party transactions
Included in other debtors at the year end is an amount of £2,000 (2023: £Nil) due from the director, Mr G Sutharmaseelan. Included in other debtor at the year end is an amount of £23,390 (2023: £23,390) due from Camyabco Limited,company related to the directors. Included in other debtor at the year end is an amount of £14,229 (2023: £4,739) due from Delectable Foods Limited,company related to the directors.