BAY'S KITCHEN LTD


2021-07-012022-06-302022-06-30false10249499BAY'S KITCHEN 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BAY'S KITCHEN LTD

Registered Number
10249499
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2022

BAY'S KITCHEN LTD
Company Information
for the year from 1 July 2021 to 30 June 2022

Directors

Hayley Burdett
Richard Burdett
Benedict Haynes

Registered Address

Units 1-4 Stocktons Courtyard
Overbury
Tewkesbury
GL20 7NT

Place of Business

23 Colesbourne Road

Cheltenham

Gloucestershire

GL51 6DJ


Registered Number

10249499 (England and Wales)
BAY'S KITCHEN LTD
Balance Sheet as at
30 June 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets62,1511,376
2,1511,376
Current assets
Stocks112,76743,054
Debtors75,25382,620
Cash at bank and on hand10,65044,250
198,670169,924
Creditors amounts falling due within one year(83,944)(58,521)
Net current assets (liabilities)114,726111,403
Total assets less current liabilities116,877112,779
Creditors amounts falling due after one year(32,121)(43,418)
Net assets84,75669,361
Capital and reserves
Called up share capital259238
Share premium403,845228,866
Profit and loss account(319,348)(159,743)
Shareholders' funds84,75669,361
  • The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
  • The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved and authorised for issue by the Board of Directors on 17 November 2022, and are signed on its behalf by:
Benedict Haynes
Director
Hayley Burdett
Director

Registered Company No. 10249499
BAY'S KITCHEN LTD
Notes to the Financial Statements
for the year ended 30 June 2022

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Manufacture of condiments and seasonings
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20222021
Average number of employees during the year64
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 211,932
Additions1,678
At 30 June 223,610
Depreciation and impairment
At 01 July 21556
Charge for year903
At 30 June 221,459
Net book value
At 30 June 222,151
At 30 June 211,376