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Registered Number: 10908129
England and Wales

 

 

 

FLAVOUR MANAGEMENT LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
Director Anu Kathuria
Registered Number 10908129
Registered Office 2 Cedar Avenue
Ruislip
HA4 6UH
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

31 December 2024



....................................................



28 July 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 124,954    131,530 
Tangible fixed assets 4 237,175    344,303 
362,129    475,833 
Current assets      
Stocks 5 2,520    8,500 
Debtors 6 156,570    38,565 
Cash at bank and in hand 122,668    48,813 
281,758    95,878 
Creditors: amount falling due within one year 7 (444,334)   (441,620)
Net current assets (162,576)   (345,742)
 
Total assets less current liabilities 199,553    130,091 
Creditors: amount falling due after more than one year 8 (68,829)   (119,268)
Net assets 130,724    10,823 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 130,723    10,822 
Shareholders' funds 130,724    10,823 
 


For the year ended 31 December 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 28 July 2025 and were signed by:


-------------------------------
Anu Kathuria
Director
3
General Information
Flavour Management Limited is a private company, limited by shares, registered in England and Wales, registration number 10908129, registration address 2 Cedar Avenue, Ruislip, HA4 6UH.

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)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are 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 is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and Machinery 10 Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
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.

Average number of employees


Average number of employees during the year was 13 (2023 : 12).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2024 131,530    131,530 
Additions  
Disposals  
At 31 December 2024 131,530    131,530 
Amortisation
At 01 January 2024  
Charge for year 6,576    6,576 
On disposals  
At 31 December 2024 6,576    6,576 
Net book values
At 31 December 2024 124,954    124,954 
At 31 December 2023 131,530    131,530 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2024 400,039    400,039 
Additions 15,702    15,702 
Disposals  
Transfers (96,477)   (96,477)
At 31 December 2024 319,264    319,264 
Depreciation
At 01 January 2024 55,736    55,736 
Charge for year 26,353    26,353 
On disposals  
At 31 December 2024 82,089    82,089 
Net book values
Closing balance as at 31 December 2024 237,175    237,175 
Opening balance as at 01 January 2024 344,303    344,303 


5.

Stocks

2024
£
  2023
£
Finished Goods 2,520    8,500 
2,520    8,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 20,487    12,314 
Called up Share Capital Not Paid 1    1 
Prepayments & Accrued Income 32,103    26,250 
Advance Received 27,191   
Deposits paid 76,788   
156,570    38,565 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 4,144    27,679 
Amounts Owed to Group Undertakings 144,082    145,000 
PAYE & Social Security 12,832    8,801 
Accrued Expenses 34,381    76,211 
Other Creditors  
Wages & Salaries Control Account 25,029    1,558 
Attachment of Earnings   217 
Directors' Current Accounts 180,418    149,236 
VAT 43,448    32,918 
444,334    441,620 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 68,829    119,268 
68,829    119,268 

4