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Company Registration No. 08977477 (England and Wales)
Zoe Glencross Ltd Unaudited accounts for the year ended 30 April 2023
Zoe Glencross Ltd Unaudited accounts Contents
Page
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Zoe Glencross Ltd Company Information for the year ended 30 April 2023
Director
Zoe Jones
Company Number
08977477 (England and Wales)
Registered Office
NEWTON HALL BARN LEES LANE MOTTRAM ST ANDREW CHESHIRE SK10 4LJ United Kingdom
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Zoe Glencross Ltd Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,120 
8,008 
Current assets
Inventories
140,727 
115,099 
Debtors
1,462 
695 
Cash at bank and in hand
66,635 
55,298 
208,824 
171,092 
Creditors: amounts falling due within one year
(72,686)
(83,199)
Net current assets
136,138 
87,893 
Total assets less current liabilities
143,258 
95,901 
Provisions for liabilities
Deferred tax
- 
(9)
Net assets
143,258 
95,892 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
143,158 
95,792 
Shareholders' funds
143,258 
95,892 
For the year ending 30 April 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 November 2023 and were signed on its behalf by
Zoe Jones Director Company Registration No. 08977477
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Zoe Glencross Ltd Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Zoe Glencross Ltd is a private company, limited by shares, registered in England and Wales, registration number 08977477. The registered office is NEWTON HALL BARN, LEES LANE, MOTTRAM ST ANDREW, CHESHIRE, SK10 4LJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed Assets and Depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15 Years Straight Line Method
Fixtures & fittings
15% Reducing Balance Method
Computer equipment
33% Reducing Balance Method
Deferred Taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Zoe Glencross Ltd Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
7,059 
1,637 
3,169 
11,865 
At 30 April 2023
7,059 
1,637 
3,169 
11,865 
Depreciation
At 1 May 2022
313 
1,637 
1,907 
3,857 
Charge for the year
471 
- 
417 
888 
At 30 April 2023
784 
1,637 
2,324 
4,745 
Net book value
At 30 April 2023
6,275 
- 
845 
7,120 
At 30 April 2022
6,746 
- 
1,262 
8,008 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
140,727 
115,099 
140,727 
115,099 
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
529 
695 
Deferred tax asset
933 
1,462 
695 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
12,408 
11,863 
Trade creditors
33,539 
39,082 
Taxes and social security
11,951 
11,746 
Other creditors
- 
188 
Loans from directors
14,788 
19,903 
Accruals
- 
417 
72,686 
83,199 
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Zoe Glencross Ltd Notes to the Accounts for the year ended 30 April 2023
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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