Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-302022-06-01falseManufacture and distribution of cookie dough23truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12007410 2022-06-01 2023-09-30 12007410 2021-06-01 2022-05-31 12007410 2023-09-30 12007410 2022-05-31 12007410 c:Director1 2022-06-01 2023-09-30 12007410 d:PlantMachinery 2022-06-01 2023-09-30 12007410 d:PlantMachinery 2023-09-30 12007410 d:PlantMachinery 2022-05-31 12007410 d:FurnitureFittings 2022-06-01 2023-09-30 12007410 d:FurnitureFittings 2023-09-30 12007410 d:FurnitureFittings 2022-05-31 12007410 d:OfficeEquipment 2022-06-01 2023-09-30 12007410 d:OfficeEquipment 2023-09-30 12007410 d:OfficeEquipment 2022-05-31 12007410 d:CurrentFinancialInstruments 2023-09-30 12007410 d:CurrentFinancialInstruments 2022-05-31 12007410 d:Non-currentFinancialInstruments 2023-09-30 12007410 d:Non-currentFinancialInstruments 2022-05-31 12007410 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12007410 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 12007410 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 12007410 d:Non-currentFinancialInstruments d:AfterOneYear 2022-05-31 12007410 d:ShareCapital 2023-09-30 12007410 d:ShareCapital 2022-05-31 12007410 d:RetainedEarningsAccumulatedLosses 2023-09-30 12007410 d:RetainedEarningsAccumulatedLosses 2022-05-31 12007410 c:EntityNoLongerTradingButTradedInPast 2022-06-01 2023-09-30 12007410 c:FRS102 2022-06-01 2023-09-30 12007410 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-09-30 12007410 c:FullAccounts 2022-06-01 2023-09-30 12007410 c:PrivateLimitedCompanyLtd 2022-06-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 12007410










LUCY'S COOKIE DOUGH CO LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2023

 
LUCY'S COOKIE DOUGH CO LIMITED
REGISTERED NUMBER: 12007410

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

30 September
31 May
2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
20,620

Current assets
  

Stocks
  
-
6,701

Debtors: amounts falling due within one year
 5 
4,922
5,385

Cash at bank and in hand
  
-
3,525

  
4,922
15,611

Creditors: amounts falling due within one year
 6 
(476)
(44,441)

Net current assets/(liabilities)
  
 
 
4,446
 
 
(28,830)

Total assets less current liabilities
  
4,446
(8,210)

Creditors: amounts falling due after more than one year
 7 
-
(3,022)

  

Net assets/(liabilities)
  
4,446
(11,232)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
4,346
(11,332)

  
4,446
(11,232)


Page 1

 
LUCY'S COOKIE DOUGH CO LIMITED
REGISTERED NUMBER: 12007410
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 October 2023.

L V Talbot
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
LUCY'S COOKIE DOUGH CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

Lucy's Cookie Dough Co Limited is a private Company limited by shares, incorporated in England and Wales (Registered number: 12007410). Its registered office is Mickley Farm Rod Moor Road, Dronfield Woodhouse, Dronfield, England, S18 8XL. The principal activity of the Company throughout the cessation period continued to be that of the of the manufacture and distribution of cookie dough. 
The Company ceased trading on 30 September 2023. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
LUCY'S COOKIE DOUGH CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:

The depreciation rates used are:

Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
15%
straight line
Office equipment
-
15%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. 

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.
At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings. 

Page 4

 
LUCY'S COOKIE DOUGH CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of Income and Retained Earnings at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.8

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 3).

Page 5

 
LUCY'S COOKIE DOUGH CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets







Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£





At 1 June 2022
36,667
2,112
1,303
40,082


Disposals
(36,667)
(2,112)
(1,303)
(40,082)



At 30 September 2023

-
-
-
-





At 1 June 2022
18,325
842
295
19,462


Disposals
(18,325)
(842)
(295)
(19,462)



At 30 September 2023

-
-
-
-



Net book value



At 30 September 2023
-
-
-
-



At 31 May 2022
18,342
1,270
1,008
20,620


5.


Debtors

30 September
31 May
2023
2022
£
£


Trade debtors
-
3,405

Other debtors
-
1,980

Prepayments and accrued income
4,922
-

4,922
5,385


Page 6

 
LUCY'S COOKIE DOUGH CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

6.


Creditors: Amounts falling due within one year

30 September
31 May
2023
2022
£
£

Trade creditors
-
1,478

Other taxation and social security
-
553

Other creditors
476
42,410

476
44,441



7.


Creditors: Amounts falling due after more than one year

30 September
31 May
2023
2022
£
£

Accruals and deferred income
-
3,022


 
Page 7