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Registered number: 12551263
The Homemade Brownie Company Limited
Unaudited Financial Statements
For the Period 1 May 2021 to 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12551263
31 March 2022 30 April 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 9,600 10,700
Tangible Assets 4 30,236 24,301
39,836 35,001
CURRENT ASSETS
Stocks 5 8,763 2,969
Debtors 6 35,191 13,868
Cash at bank and in hand 12,045 20,238
55,999 37,075
Creditors: Amounts Falling Due Within One Year 7 (86,691 ) (56,915 )
NET CURRENT ASSETS (LIABILITIES) (30,692 ) (19,840 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,144 15,161
Creditors: Amounts Falling Due After More Than One Year 8 (5,295 ) (7,174 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (3,076 ) (3,400 )
NET ASSETS 773 4,587
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 673 4,487
SHAREHOLDERS' FUNDS 773 4,587
Page 1
Page 2
For the period ending 31 March 2022 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adam Bland
Director
01/09/2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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, primarily Brownies, through wholesale, corporate and event income streams. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
The turnover is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has paid for the goods.

1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years on a straight line basis.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2 years straight line basis
Plant & Machinery 4 years straight line basis
Computer Equipment 3 years straight line basis
1.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
1.7. Financial Instruments
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand
Cash at bank and in hand is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Trade and other creditors are recognised at the settlement amount due after any trade discount offered. Accruals are valued at the amount due in the future net of any trade discounts.

Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. The interest on these borrowings is recognised on the basis of the effective interest method and included in the Profit and Loss Account.
The borrowings are stated on the Balance Sheet less any repayments made in the financial year plus the interest accrued as stated in the Profit and Loss Account.
Borrowings are classified as current liabilities unless the company has an agreement in place that states that part of the borrowings liability will be settled at least twelve months after the reporting date. In this case the borrowings are split between less than one year and more than one year on the Balance Sheet.
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1.8. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2021: 4)
7 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 May 2021 12,000
As at 31 March 2022 12,000
Amortisation
As at 1 May 2021 1,300
Provided during the period 1,100
As at 31 March 2022 2,400
Net Book Value
As at 31 March 2022 9,600
As at 1 May 2021 10,700
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2021 9,818 11,235 6,925 27,978
Additions 799 18,205 139 19,143
As at 31 March 2022 10,617 29,440 7,064 47,121
Depreciation
As at 1 May 2021 409 1,093 2,175 3,677
Provided during the period 4,674 5,229 3,305 13,208
As at 31 March 2022 5,083 6,322 5,480 16,885
Net Book Value
As at 31 March 2022 5,534 23,118 1,584 30,236
As at 1 May 2021 9,409 10,142 4,750 24,301
5. Stocks
31 March 2022 30 April 2021
£ £
Stock - materials 8,763 2,969
8,763 2,969
6. Debtors
31 March 2022 30 April 2021
£ £
Due within one year
Trade debtors 4,884 5,561
Prepayments and accrued income 20,239 5,414
VAT 10,068 2,893
35,191 13,868
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7. Creditors: Amounts Falling Due Within One Year
31 March 2022 30 April 2021
£ £
Trade creditors 28,250 310
Bank loans and overdrafts 3,562 4,772
Corporation tax 8,038 8,000
Other taxes and social security 309 181
Other creditors - credit cards 7,593 4,962
Accruals and deferred income 2,574 21,841
Directors' loan accounts 36,365 16,849
86,691 56,915
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2022 30 April 2021
£ £
Bank loans 5,295 7,174
5,295 7,174
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
31 March 2022 30 April 2021
£ £
Deferred tax 3,076 3,400
3,076 3,400
10. Provisions for Liabilities
Deferred Tax
£
As at 1 May 2021 3,400
Utilised (324 )
Balance at 31 March 2022 3,076
11. Share Capital
31 March 2022 30 April 2021
Allotted, Called up and fully paid 100 100
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Other
31 March 2022 30 April 2021
£ £
Between 1 and 5 years 6,403 -
6,403 -
13. General Information
The Homemade Brownie Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12551263 . The registered office is 2 Peked Mede, Hook, RG27 9US.
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