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Company Registration No. 08597199 (England and Wales)
BHAJI'S KITCHEN LIMITED Unaudited accounts for the year ended 31 July 2024
BHAJI'S KITCHEN LIMITED Unaudited accounts Contents
Page
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BHAJI'S KITCHEN LIMITED Company Information for the year ended 31 July 2024
Directors
Fazleen Ejaz Sajdah Ayub Khan
Company Number
08597199 (England and Wales)
Registered Office
22 Camford Way Luton Bedfordshire LU3 3AN
Accountants
IAB Accountants Limited 200 Selbourne Road Luton Bedfordshire LU4 8LT
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of BHAJI'S KITCHEN LIMITED for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BHAJI'S KITCHEN LIMITED for the year ended 31 July 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of BHAJI'S KITCHEN LIMITED, as a body, in accordance with the terms of our engagement letter dated 2 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of BHAJI'S KITCHEN LIMITED and state those matters that we have agreed to state to the Board of Directors of BHAJI'S KITCHEN LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BHAJI'S KITCHEN LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BHAJI'S KITCHEN LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BHAJI'S KITCHEN LIMITED. You consider that BHAJI'S KITCHEN LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BHAJI'S KITCHEN LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
IAB Accountants Limited Chartered Certified Accountants 200 Selbourne Road Luton Bedfordshire LU4 8LT 17 April 2025
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BHAJI'S KITCHEN LIMITED Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,726 
5,627 
Current assets
Inventories
30,500 
45,000 
Debtors
72,680 
18,657 
Cash at bank and in hand
43,993 
46,899 
147,173 
110,556 
Creditors: amounts falling due within one year
(66,848)
(2,734)
Net current assets
80,325 
107,822 
Total assets less current liabilities
85,051 
113,449 
Creditors: amounts falling due after more than one year
(34,483)
(44,879)
Net assets
50,568 
68,570 
Capital and reserves
Called up share capital
100 
100 
Share premium
50,214 
50,214 
Profit and loss account
254 
18,256 
Shareholders' funds
50,568 
68,570 
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 17 April 2025 and were signed on its behalf by
Fazleen Ejaz Director Company Registration No. 08597199
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BHAJI'S KITCHEN LIMITED Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
BHAJI'S KITCHEN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08597199. The registered office is 22 Camford Way, Luton, Bedfordshire, LU3 3AN.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
25% on reducing balance
Computer equipment
33.33% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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BHAJI'S KITCHEN LIMITED Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
83,674 
- 
83,674 
Additions
- 
759 
759 
At 31 July 2024
83,674 
759 
84,433 
Depreciation
At 1 August 2023
78,047 
- 
78,047 
Charge for the year
1,407 
253 
1,660 
At 31 July 2024
79,454 
253 
79,707 
Net book value
At 31 July 2024
4,220 
506 
4,726 
At 31 July 2023
5,627 
- 
5,627 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,006 
3,657 
Trade debtors
69,674 
15,000 
72,680 
18,657 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
38,921 
800 
Taxes and social security
8,010 
1,934 
Other creditors
1,675 
- 
Accruals
18,242 
- 
66,848 
2,734 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
34,483 
37,271 
Other creditors
- 
7,608 
34,483 
44,879 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 7 (2023: 6).
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