BOKA FOOD LIMITED Accounts






BOKA FOOD LIMITED

	Company No. 09961452
		Information for Filing with The Registrar
		30 June 2021

The Directors present their report and the accounts for the year ended 30 June 2021.

Principal activities
The principal activity of the company during the year under review was supplier of healthy snack foods.




Directors

The Directors who served at any time during the year were as follows:

L.F. BEER
C. CHRISTOFI




































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

L.F. BEER
Director
30 March 2022

at	30 June 2021
Company No.		09961452	Notes	2021	2020
				£	£
Fixed assets

	Tangible assets		4	3,526	4,247


				3,526	4,247
Current assets
	Stocks		5	70,000	80,000
	Debtors		6	299,198	272,099

	Cash at bank and in hand			1,741	4,659
				370,939	356,758
Creditors: Amount falling due within one year			7	(745,427)	(798,862)
Net current liabilities				(374,488)	(442,104)
Total assets less current liabilities				(370,962)	(437,857)




Net liabilities				(370,962)	(437,857)

Capital and reserves
	Called up share capital			14	10
	Share premium account		8	364,930	132,497


	Profit and loss account		8	(735,906)	(570,364)

Total equity				(370,962)	(437,857)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 2021 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 March 2022
And signed on its behalf by:
L.F. BEER
Director
30 March 2022

for the year ended 30 June 2021

General information

Its registered number is: 09961452

Its registered office is:

Ground Floor

Cromwell House

15 Andover Road

Winchester

SO23 7BT

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.

Going concern

The accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company for the foreseeable future.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• 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 transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2021	2020
			Number	Number
		The average monthly number of employees (including directors) during the year was:	4	4

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 July 2020	5,843	5,843
		Additions	133	133



		At 30 June 2021	5,976	5,976
		Depreciation
		At 1 July 2020	1,596	1,596
		Charge for the year	854	854



		At 30 June 2021	2,450	2,450
		Net book values
		At 30 June 2021	3,526	3,526
		At 30 June 2020	4,247	4,247

5	Stocks
			2021	2020
			£	£
		Raw materials and consumables	-	10,000

		Finished goods	70,000	70,000
			70,000	80,000

6	Debtors
			2021	2020
			£	£
		Trade debtors	39,162	7,091
		Amounts owed by group undertakings	227,650	230,008


		VAT recoverable	3,362	-

		Other debtors	7,696	21,900
		Prepayments and accrued income	21,328	13,100
			299,198	272,099

7	Creditors:
		amounts falling due within one year
			2021	2020
			£	£

		Bank loans and overdrafts	12,496	12,701


		Trade creditors	113,684	104,540
		Amounts owed to group undertakings	231,670	238,507

		Other taxes and social security	19,206	9,473
		Loans from directors	76,792	17,894
		Other creditors	289,079	411,742
		Accruals and deferred income	2,500	4,005
			745,427	798,862

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.

9	Commitments

		Capital commitments	2021	2020
			£	£


		Other financial commitments
			2021	2020
			£	£
		Total commitments under non-cancellable operating leases:	50,750	71,750

Related party disclosures

2021

2020

Transactions with related parties

Name of related party

Reeb Holdings Limited

Description of relationship between the parties

Parent company

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

(217,223)

(238,060)

Name of related party

Slim-be Limited

Description of relationship between the parties

Group company

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

6,233

Name of related party

Inovate Health Limited

Description of relationship between the parties

Group company

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

220,344

219,889

Name of related party

Slimsticks Limited

Description of relationship between the parties

Group company

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

6,233

3,876

Name of related party

L F Beer

Description of relationship between the parties

Director

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

(77,562)

(17,894)

Name of related party

Fragola Limited

Description of relationship between the parties

Group Company

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

(14,447)

(447)

Name of related party

DDC Foods Ltd

Description of relationship between the parties

Shareholder

Description of transaction and general amounts involved

Loan

Amount due from/(to) the related party

(150,129)

(278,457)

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