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Logo On Report
Registered Number: 11884082
England and Wales

 

 

 

JANICE BARFOOT CAKE AND SUGARCRAFT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
Director Marc Barfoot
Registered Number 11884082
Registered Office Unit 2, The Precinct 4 Freegrounds Avenue
Hedge End
Southampton
Hampshire
SO30 0BJ
Accountants JSR MANAGEMENT & HR CONSULTANCY SERVICES LTD
1 The Bridgeway
Portsmouth Road, Woolston
Southampton
SO19 7PE
1
Accountants report
You consider that the company is exempt from an audit for the year ended 31 January 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.


JSR MANAGEMENT & HR CONSULTANCY SERVICES LTD
1 The Bridgeway
Portsmouth Road, Woolston
Southampton
SO19 7PE
13 July 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 222    293 
222    293 
Current assets      
Debtors 4 4,070    5,763 
Cash at bank and in hand 1,191    2,040 
5,261    7,803 
Creditors: amount falling due within one year 5 (18,388)   (14,556)
Net current liabilities (13,127)   (6,753)
 
Total assets less current liabilities (12,905)   (6,460)
Creditors: amount falling due after more than one year 6 (8,000)   (8,800)
Net liabilities (20,905)   (15,260)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (20,906)   (15,261)
Shareholder's funds (20,905)   (15,260)
 


For the year ended 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 July 2023 and were signed by:


-------------------------------
Marc Barfoot
Director
3
General Information
Janice Barfoot Cake and Sugarcraft Ltd is a private company, limited by shares, registered in England and Wales, registration number 11884082, registration address Unit 2, The Precinct 4 Freegrounds Avenue, Hedge End, Southampton, Hampshire, SO30 0BJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
 The directors continue to support the business and have assessed whether the "going concern" basis of accounting is appropriate, considering all the available information about the future, which is at least, but not limited to, 12 months from the date of approval. At this time, the directors neither intend to liquidate the entity or to cease trading and therefore have prepared the Financial Statements on a "going concern" basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and any trade discounts applied.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
During the trading year Janice Barfoot Cake and Sugarcraft Ltd took over David Barfoot t/a The Janice Barfoot Cake and Sugarcraft and agreed to continue to employ all staff relevant to that business.  Payroll continued to be processed and appropriate furlough claimed  - these accounts encapsulate all employee costs and all furlough claimed for both businesses as the payroll costs and the furlough claimed are the sole responsibility of Janice Barfoot Cake and Sugarcraft Ltd under the agreement of transfer of the business.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 4 Reducing Balance
Computer Equipment 4 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 February 2022 320    162    482 
Additions    
Disposals    
At 31 January 2023 320    162    482 
Depreciation
At 01 February 2022 118    71    189 
Charge for year 48    23    71 
On disposals    
At 31 January 2023 166    94    260 
Net book values
Closing balance as at 31 January 2023 154    68    222 
Opening balance as at 01 February 2022 202    91    293 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 679    1,414 
Prepayments & Accrued Income 2,239    3,155 
PAYE & Social Security 558    659 
VAT 593    534 
4,069    5,762 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Called Up Share Capital Not Paid  
1    1 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,090    8,572 
Bank Loans & Overdrafts   1,600 
Intercompany Loan 2,000   
Wages & Salaries Control Account (57)  
Directors' Current Accounts 13,355    4,384 
18,388    14,556 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts   8,800 
Bounce Back Loan - 12052020 8,000   
8,000    8,800 

4