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214FOODDRINK LTD

Registered Number
14752323
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

214FOODDRINK LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

O'DRISCOLL, Laura
PRETORIUS, Johannes

Registered Address

The Wainwright
Lake Road
Keswick
CA12 5BZ

Registered Number

14752323 (England and Wales)
214FOODDRINK LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors6,0005,960
Cash at bank and on hand218,067135,615
224,067141,575
Creditors amounts falling due within one year(70,757)(65,706)
Net current assets (liabilities)153,31075,869
Total assets less current liabilities153,31075,869
Net assets153,31075,869
Capital and reserves
Called up share capital100100
Profit and loss account153,21075,769
Shareholders' funds153,31075,869
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2025, and are signed on its behalf by:
O'DRISCOLL, Laura
Director
PRETORIUS, Johannes
Director

Registered Company No. 14752323
214FOODDRINK LTD
Notes to the Financial Statements
for the year ended 30 November 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year1110