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Registered Number: 04906587
England and Wales

 

 

 

NEPAL KITCHENS LIMITED



Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 1,126    1,502 
Investments 5 65,000    65,000 
66,126    66,502 
Current assets      
Stocks 6 1,350    1,200 
Debtors 7 66,465    72,570 
Cash at bank and in hand (1,553)   4,509 
66,262    78,279 
Creditors: amount falling due within one year 8 (66,293)   (53,860)
Net current assets (31)   24,419 
 
Total assets less current liabilities 66,095    90,921 
Creditors: amount falling due after more than one year 9 (32,463)   (55,823)
Net assets 33,632    35,098 
 

Capital and reserves
     
Called up share capital 10 2    2 
Profit and loss account 33,630    35,096 
Shareholders' funds 33,632    35,098 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 31 May 2025 and were signed by:


-------------------------------
Mr Surya Gurung
Director
1
General Information
Nepal Kitchens Limited is a private company, limited by shares, registered in England and Wales, registration number 04906587, registration address 78 Farnborough Road, Farnborough, Hants, GU14 6TH.

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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) were amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation was calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. 
2.

Average number of employees

Average number of employees during the year was 12 (2023 : 18).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 166,000    166,000 
Additions  
Disposals  
At 31 May 2024 166,000    166,000 
Amortisation
At 01 June 2023 166,000    166,000 
Charge for year  
On disposals  
At 31 May 2024 166,000    166,000 
Net book values
At 31 May 2024  
At 31 May 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 June 2023 45,676    45,676 
Additions  
Disposals  
At 31 May 2024 45,676    45,676 
Depreciation
At 01 June 2023 44,174    44,174 
Charge for year 376    376 
On disposals  
At 31 May 2024 44,550    44,550 
Net book values
Closing balance as at 31 May 2024 1,126    1,126 
Opening balance as at 01 June 2023 1,502    1,502 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 June 2023  
Additions 65,000    65,000 
Transfer to/from tangible fixed assets  
Disposals  
At 31 May 2024 65,000    65,000 

6.

Stocks

2024
£
  2023
£
Stocks 1,350    1,200 
1,350    1,200 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 66,465    72,570 
66,465    72,570 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 27,336    13,691 
PAYE & Social Security 1,843    2,412 
Other Creditors 7,489    7,483 
Wages & Salaries Control Account 12,938    13,264 
VAT 16,687    17,010 
66,293    53,860 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 32,463    55,823 
32,463    55,823 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

2