21 February 2022 false No description of principal activity Taxfiler 2023.10 13928325business:PrivateLimitedCompanyLtd2022-02-212023-02-28 139283252022-02-20 139283252022-02-212023-02-28 13928325business:AuditExemptWithAccountantsReport2022-02-212023-02-28 13928325business:FilletedAccounts2022-02-212023-02-28 139283252023-02-28 13928325business:Director12022-02-212023-02-28 13928325business:RegisteredOffice2022-02-212023-02-28 13928325core:WithinOneYear2023-02-28 13928325core:AfterOneYear2023-02-28 13928325core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 13928325core:SharePremiumcore:PreviouslyStatedAmount2023-02-28 13928325core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 13928325core:PreviouslyStatedAmount2023-02-28 13928325business:SmallEntities2022-02-212023-02-28 13928325countries:EnglandWales2022-02-212023-02-28 13928325core:PlantMachinery2022-02-212023-02-28 13928325core:MotorVehicles2022-02-212023-02-28 13928325core:FurnitureFittings2022-02-212023-02-28 13928325core:ComputerEquipment2022-02-212023-02-28 13928325core:PlantMachinery2022-02-20 13928325core:MotorVehicles2022-02-20 13928325core:FurnitureFittings2022-02-20 13928325core:ComputerEquipment2022-02-20 13928325core:PlantMachinery2023-02-28 13928325core:MotorVehicles2023-02-28 13928325core:FurnitureFittings2023-02-28 13928325core:ComputerEquipment2023-02-28 13928325business:Director112022-02-212023-02-28 13928325business:Director112022-02-20 13928325business:Director112023-02-28 iso4217:GBP xbrli:pure
Company Registration No. 13928325 (England and Wales)
The Crafty Cheese Man Limited Unaudited accounts for the period from 21 February 2022 to 28 February 2023
The Crafty Cheese Man Limited Unaudited accounts Contents
Page
- 2 -
The Crafty Cheese Man Limited Company Information for the period from 21 February 2022 to 28 February 2023
Director
Jonathan Pearcey
Company Number
13928325 (England and Wales)
Registered Office
UNIT 1B 2 HALLIDAYS FARM BILSBORROW PRESTON PR3 0RU UNITED KINGDOM
Accountants
Walling Accountants Unit 1B Hallidays Farm Bilsborrow Preston PR3 0RU
- 3 -
The Crafty Cheese Man Limited Statement of financial position as at 28 February 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
41,881 
Current assets
Inventories
19,510 
Debtors
65,166 
Cash at bank and in hand
2,072 
86,748 
Creditors: amounts falling due within one year
(91,869)
Net current liabilities
(5,121)
Total assets less current liabilities
36,760 
Creditors: amounts falling due after more than one year
(41,394)
Net liabilities
(4,634)
Capital and reserves
Called up share capital
1,000 
Share premium
59,950 
Profit and loss account
(65,584)
Shareholders' funds
(4,634)
For the period ending 28 February 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 his 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 13 November 2023 and were signed on its behalf by
Jonathan Pearcey Director Company Registration No. 13928325
- 4 -
The Crafty Cheese Man Limited Notes to the Accounts for the period from 21 February 2022 to 28 February 2023
1
Statutory information
The Crafty Cheese Man Limited is a private company, limited by shares, registered in England and Wales, registration number 13928325. The registered office is UNIT 1B 2 HALLIDAYS FARM, BILSBORROW, PRESTON, PR3 0RU, 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 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33.3% on cost
Inventories
Inventories have been valued at the lower of cost and net realisable value.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
- 5 -
The Crafty Cheese Man Limited Notes to the Accounts for the period from 21 February 2022 to 28 February 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 21 February 2022
- 
- 
- 
- 
- 
Additions
10,485 
39,138 
2,981 
1,046 
53,650 
At 28 February 2023
10,485 
39,138 
2,981 
1,046 
53,650 
Depreciation
Charge for the period
1,639 
9,103 
788 
239 
11,769 
At 28 February 2023
1,639 
9,103 
788 
239 
11,769 
Net book value
At 28 February 2023
8,846 
30,035 
2,193 
807 
41,881 
5
Debtors
2023 
£ 
Amounts falling due within one year
VAT
1,858 
Trade debtors
46,174 
Other debtors
17,134 
65,166 
6
Creditors: amounts falling due within one year
2023 
£ 
Bank loans and overdrafts
7,449 
Obligations under finance leases and hire purchase contracts
12,107 
Trade creditors
62,384 
Taxes and social security
9,721 
Other creditors
208 
91,869 
7
Creditors: amounts falling due after more than one year
2023 
£ 
Bank loans
22,397 
Obligations under finance leases and hire purchase contracts
18,997 
41,394 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Jonathan Pearcey
Director's current account
- 
13,707 
- 
13,707 
- 
13,707 
- 
13,707 
- 6 -
The Crafty Cheese Man Limited Notes to the Accounts for the period from 21 February 2022 to 28 February 2023
9
Average number of employees
During the period the average number of employees was 4.
- 7 -