Books For Cooks Limited - Filleted accounts

Books For Cooks Limited - Filleted accounts

BOOKS FOR COOKS LIMITED - Company Information

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Books For Cooks Limited
Registered number: 04098903
Balance Sheet
as at 28 February 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 2,353 2,662
Current assets
Stocks 46,300 36,500
Debtors 4 1,240 1,345
Cash at bank and in hand 11,060 17,910
58,600 55,755
Creditors: amounts falling due within one year 5 (516,357) (504,644)
Net current liabilities (457,757) (448,889)
Net liabilities (455,404) (446,227)
Capital and reserves
Called up share capital 2 2
Profit and loss account (455,406) (446,229)
Shareholder's funds (455,404) (446,227)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
H R Treuille
Director
Approved by the board on 18 November 2022
Books For Cooks Limited
Notes to the Accounts
for the year ended 28 February 2022
1 Accounting policies
Basis of preparation
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.
Turnover
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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipments over 5 years
Furniture and fixture over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Office equipment Furniture & fixtures Total
£ £ £
Cost
At 1 March 2021 3,883 3,704 7,587
Additions 280 - 280
At 28 February 2022 4,163 3,704 7,867
Depreciation
At 1 March 2021 2,435 2,490 4,925
Charge for the year 346 243 589
At 28 February 2022 2,781 2,733 5,514
Net book value
At 28 February 2022 1,382 971 2,353
At 28 February 2021 1,448 1,214 2,662
4 Debtors 2022 2021
£ £
Other debtors 1,240 1,345
5 Creditors: amounts falling due within one year 2022 2021
£ £
Trade creditors 77 278
Net wages 6,145 1,187
Other creditors 510,135 503,179
516,357 504,644
6 Other information
Books For Cooks Limited is a private company limited by shares and incorporated in England. Its registered office is:
4 Blenheim Crescent
London
W11 1NN
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