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REGISTERED NUMBER: 11123016 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

CAROLINE'S OF IRLAM LIMITED

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

CAROLINE'S OF IRLAM LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTOR: Mrs C Ogunlana-Booth





REGISTERED OFFICE: Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX





REGISTERED NUMBER: 11123016 (England and Wales)





ACCOUNTANTS: Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 9,000
Tangible assets 5 8,578 11,437
8,578 20,437

CURRENT ASSETS
Stocks 5,936 6,135
Debtors 6 32,909 26,305
38,845 32,440
CREDITORS
Amounts falling due within one year 7 36,886 36,581
NET CURRENT ASSETS/(LIABILITIES) 1,959 (4,141 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,537

16,296

CREDITORS
Amounts falling due after more than one
year

8

10,073

16,135
NET ASSETS 464 161

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 364 61
SHAREHOLDERS' FUNDS 464 161

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

BALANCE SHEET - continued
31ST MARCH 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th October 2023 and were signed by:





Mrs C Ogunlana-Booth - Director


CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023

1. STATUTORY INFORMATION

Caroline's of Irlam Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 45,000
AMORTISATION
At 1st April 2022 36,000
Charge for year 9,000
At 31st March 2023 45,000
NET BOOK VALUE
At 31st March 2023 -
At 31st March 2022 9,000

5. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1st April 2022
and 31st March 2023 15,250
DEPRECIATION
At 1st April 2022 3,813
Charge for year 2,859
At 31st March 2023 6,672
NET BOOK VALUE
At 31st March 2023 8,578
At 31st March 2022 11,437

CAROLINE'S OF IRLAM LIMITED (REGISTERED NUMBER: 11123016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2022
and 31st March 2023 15,250
DEPRECIATION
At 1st April 2022 3,813
Charge for year 2,859
At 31st March 2023 6,672
NET BOOK VALUE
At 31st March 2023 8,578
At 31st March 2022 11,437

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 32,909 26,305

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,935 10,064
Hire purchase contracts 3,063 3,063
Taxation and social security 19,058 15,337
Other creditors 8,830 8,117
36,886 36,581

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,573 6,635
Other creditors 6,500 9,500
10,073 16,135

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CAROLINE'S OF IRLAM LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caroline's of Irlam Limited for the year ended 31st March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Caroline's of Irlam Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caroline's of Irlam Limited and state those matters that we have agreed to state to the director of Caroline's of Irlam Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caroline's of Irlam Limited and its director for our work or for this report.

It is your duty to ensure that Caroline's of Irlam Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caroline's of Irlam Limited. You consider that Caroline's of Irlam Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Caroline's of Irlam Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX


16th October 2023