BEYOND CASH AND CARRY LTD Filleted Accounts Cover |
Company No. 12208832 | |||||||||
BEYOND CASH AND CARRY LTD Directors Report Registrar |
The Director presents his report and the accounts for the year ended 30 September 2022. | |||||||||
Principal activities | |||||||||
Director | |||||||||
The Director who served at any time during the year was as follows: | |||||||||
Nishit Sanjaykumar Soni | |||||||||
Signed on behalf of the board | |||||||||
Nishit Sanjaykumar Soni | |||||||||
Director | |||||||||
30 September 2022 |
BEYOND CASH AND CARRY LTD Balance Sheet Registrar |
at | ||||||||||
Company No. | Notes | 2022 | 2021 | |||||||
£ | £ | |||||||||
Fixed assets | ||||||||||
Intangible assets | 4 | |||||||||
Tangible assets | 5 | |||||||||
Current assets | ||||||||||
Stocks | 6 | |||||||||
Debtors | 7 | |||||||||
Cash at bank and in hand | ||||||||||
Creditors: Amount falling due within one year | 8 | ( | ( | |||||||
Net current liabilities | ( | ( | ||||||||
Total assets less current liabilities | ( | |||||||||
Net (liabilities)/assets | ( | |||||||||
Capital and reserves | ||||||||||
Called up share capital | ||||||||||
Profit and loss account | 10 | ( | ||||||||
Total equity | ( | |||||||||
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 September 2022 and signed on its behalf by: | ||||||||||
Nishit Sanjaykumar Soni | ||||||||||
Director | ||||||||||
30 September 2022 |
BEYOND CASH AND CARRY LTD Notes to the Accounts Registrar |
for the year ended 30 September 2022 | ||||||||||||||
1 | General information | |||||||||||||
BEYOND CASH AND CARRY LTD is a private company limited by shares and incorporated in England and Wales. | ||||||||||||||
Its registered number is: 12208832 | ||||||||||||||
Its registered office is: | ||||||||||||||
2 | Accounting policies | |||||||||||||
Turnover | ||||||||||||||
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. | ||||||||||||||
Intangible fixed assets | ||||||||||||||
Tangible fixed assets and depreciation | ||||||||||||||
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. | ||||||||||||||
Plant and machinery | ||||||||||||||
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. | ||||||||||||||
Stocks | ||||||||||||||
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 creditors | ||||||||||||||
Currency | ||||||||||||||
Provisions | ||||||||||||||
Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. | ||||||||||||||
3 | Employees | |||||||||||||
2022 | 2021 | |||||||||||||
Number | Number | |||||||||||||
The average monthly number of employees (including directors) during the year was: | ||||||||||||||
4 | Intangible fixed assets | |||||||||||||
Patents and trade-marks | Total | |||||||||||||
£ | £ | |||||||||||||
Cost | ||||||||||||||
Additions | ||||||||||||||
At 30 September 2022 | ||||||||||||||
Amortisation and impairment | ||||||||||||||
Net book values | ||||||||||||||
At 30 September 2022 | ||||||||||||||
5 | Tangible fixed assets | |||||||||||||
Land and buildings | Plant and machinery | Total | ||||||||||||
£ | £ | £ | ||||||||||||
Cost or revaluation | ||||||||||||||
At 1 October 2021 | ||||||||||||||
At 30 September 2022 | ||||||||||||||
Depreciation | ||||||||||||||
At 1 October 2021 | ||||||||||||||
Charge for the year | ||||||||||||||
At 30 September 2022 | ||||||||||||||
Net book values | ||||||||||||||
At 30 September 2022 | ( | |||||||||||||
At 30 September 2021 | (3,010) | 30,100 | ||||||||||||
6 | Stocks | |||||||||||||
2022 | 2021 | |||||||||||||
£ | £ | |||||||||||||
Finished goods | ||||||||||||||
7 | Debtors | |||||||||||||
2022 | 2021 | |||||||||||||
£ | £ | |||||||||||||
Trade debtors | ||||||||||||||
Other debtors | ||||||||||||||
8 | Creditors: | |||||||||||||
amounts falling due within one year | ||||||||||||||
2022 | 2021 | |||||||||||||
£ | £ | |||||||||||||
Trade creditors | ||||||||||||||
Taxes and social security | ||||||||||||||
Other creditors | ||||||||||||||
Accruals and deferred income | ||||||||||||||
9 | Share Capital | |||||||||||||
10,000 ordinary £0.01 Shares were allocated to shareholder/director. | ||||||||||||||
10 | Reserves | |||||||||||||
11 | Dividends | |||||||||||||
2022 | 2021 | |||||||||||||
£ | £ | |||||||||||||
Dividends for the period: | ||||||||||||||
Dividends accrued at the period end | - | 10,000 | ||||||||||||
10,000 | ||||||||||||||
Dividends by type: | ||||||||||||||
Non-equity preference dividends | ||||||||||||||
Equity dividends | ||||||||||||||
- | 10,000 | |||||||||||||