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Registered number: 09378592
The Eggfree Cake Box (Plumstead) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2022
Somar & Co Ltd
Accountants
11 Park Lane
Hornchurch
Essex
RM11 1BB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09378592
31 March 2022 31 March 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,303 38,979
36,303 38,979
CURRENT ASSETS
Stocks 5 1,124 805
Debtors 6 293,116 110,782
Cash at bank and in hand 314,510 502,015
608,750 613,602
Creditors: Amounts Falling Due Within One Year 7 (173,886 ) (232,839 )
NET CURRENT ASSETS (LIABILITIES) 434,864 380,763
TOTAL ASSETS LESS CURRENT LIABILITIES 471,167 419,742
NET ASSETS 471,167 419,742
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 471,164 419,739
SHAREHOLDERS' FUNDS 471,167 419,742
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For the year 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 Parmajit Sokhal
Director
28 September 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Eggfree Cake Box (Plumstead) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09378592 . The registered office is 48 Bellegrove Road, Welling, Kent, DA16 3PY.
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2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods 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 signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 15% Reducing balance Method
Computer Equipment Straight line over 3 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 22 (2021: 23)
22 23
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2021 84,791 67 84,858
Additions 3,750 - 3,750
As at 31 March 2022 88,541 67 88,608
Depreciation
As at 1 April 2021 45,857 22 45,879
Provided during the period 6,403 23 6,426
As at 31 March 2022 52,260 45 52,305
Net Book Value
As at 31 March 2022 36,281 22 36,303
As at 1 April 2021 38,934 45 38,979
5. Stocks
31 March 2022 31 March 2021
£ £
Stock 1,124 805
1,124 805
6. Debtors
31 March 2022 31 March 2021
£ £
Due within one year
Other debtors 251,697 94,000
VAT 41,419 16,782
293,116 110,782
7. Creditors: Amounts Falling Due Within One Year
31 March 2022 31 March 2021
£ £
Trade creditors 5,188 5,322
Bank loans and overdrafts - 5,365
Corporation tax 36,378 61,808
Other taxes and social security 2,253 2,696
Net wages 17,544 15,146
Other creditors - 28,536
Pensions payable 194 137
Accruals and deferred income 1,200 2,700
Directors' loan accounts 111,129 111,129
173,886 232,839
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8. Share Capital
31 March 2022 31 March 2021
£ £
Allotted, Called up and fully paid 3 3
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