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REGISTERED NUMBER: 10347114 (England and Wales)






Unaudited Financial Statements for the Year Ended 31 August 2024

for

Book A Chef Ltd

Book A Chef Ltd (Registered number: 10347114)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company information 1

Statement of financial position 2

Notes to the financial statements 4


Book A Chef Ltd

Company Information
for the Year Ended 31 August 2024







Directors: D C Falconer
C N Askew





Registered office: Regus House
Herons Way
Chester Business Park
Chester
Cheshire
CH4 9QR





Registered number: 10347114 (England and Wales)





Accountants: Ridgway and Company
The Office,
Ffordd Pentre Bach,
Nercwys.
Mold
Flintshire
CH7 4EG

Book A Chef Ltd (Registered number: 10347114)

Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 692 804
Tangible assets 5 3,305 4,382
3,997 5,186

CURRENT ASSETS
Debtors 6 61,978 106,721
Prepayments and accrued income 12,309 23,054
Cash at bank 20,091 70,907
94,378 200,682
CREDITORS
Amounts falling due within one year 7 101,488 196,962
NET CURRENT (LIABILITIES)/ASSETS (7,110 ) 3,720
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,113

)

8,906

CREDITORS
Amounts falling due after more than one year 8 28,595 34,228
NET LIABILITIES (31,708 ) (25,322 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (31,808 ) (25,422 )
(31,708 ) (25,322 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Book A Chef Ltd (Registered number: 10347114)

Statement of Financial Position - continued
31 August 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2025 and were signed on its behalf by:





D C Falconer - Director


Book A Chef Ltd (Registered number: 10347114)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Book A Chef Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2023 - 27 ) .

Book A Chef Ltd (Registered number: 10347114)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2023
and 31 August 2024 1,121
AMORTISATION
At 1 September 2023 317
Charge for year 112
At 31 August 2024 429
NET BOOK VALUE
At 31 August 2024 692
At 31 August 2023 804

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 8,794
DEPRECIATION
At 1 September 2023 4,412
Charge for year 1,077
At 31 August 2024 5,489
NET BOOK VALUE
At 31 August 2024 3,305
At 31 August 2023 4,382

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 41,105 84,432
Other debtors 20,873 22,289
61,978 106,721

Book A Chef Ltd (Registered number: 10347114)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 6,618 6,618
Trade creditors 337 18,595
Taxation and social security 50,894 100,781
Other creditors 43,639 70,968
101,488 196,962

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 28,595 34,228

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,123 7,756