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Company Registration No. 12768934 (England and Wales)
MOOOH! ICE CREAM LTD Unaudited accounts for the period from 1 August 2022 to 31 March 2023
MOOOH! ICE CREAM LTD Unaudited accounts Contents
Page
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MOOOH! ICE CREAM LTD Company Information for the period from 1 August 2022 to 31 March 2023
Directors
Michael Carter Amanda Carter
Company Number
12768934 (England and Wales)
Registered Office
CRANBROOK BRIDGE ROAD CRANLEIGH GU6 7HH ENGLAND
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MOOOH! ICE CREAM LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,039 
16,881 
Current assets
Inventories
2,000 
2,000 
Debtors
1,440 
1,298 
Cash at bank and in hand
7,982 
14,106 
11,422 
17,404 
Creditors: amounts falling due within one year
(120,090)
(65,101)
Net current liabilities
(108,668)
(47,697)
Net liabilities
(78,629)
(30,816)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(78,729)
(30,916)
Shareholders' funds
(78,629)
(30,816)
For the period ending 31 March 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 directors acknowledge their 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 of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by
Michael Carter Director Company Registration No. 12768934
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MOOOH! ICE CREAM LTD Notes to the Accounts for the period from 1 August 2022 to 31 March 2023
1
Statutory information
MOOOH! ICE CREAM LTD is a private company, limited by shares, registered in England and Wales, registration number 12768934. The registered office is CRANBROOK, BRIDGE ROAD, CRANLEIGH, GU6 7HH, ENGLAND.
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 period, and also have been consistently applied within the same accounts.
Going concern
The financial statements have been prepared on a going concern basis. This assumes, if required over the next 12 months, ongoing support of the directors.
Revenue Recognition
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the period.
Tangible assets
Tangible assets are included at cost less depreciation and impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
straight line over 3 years
Motor vehicles
straight line over 5 years
Fixtures & fittings
straight line over 3 years
Computer equipment
straight line over 3 years
Hire Purchase
Where assets are financed by hire purchase the amount capitalised is the market value of the asset concerned. The corresponding liability to the hire purchase company is included in other creditors. Depreciation is charged to the profit and loss account over the useful life of the asset. Hire purchase payments include interest which is charged to the profit and loss account on a straight line basis.
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MOOOH! ICE CREAM LTD Notes to the Accounts for the period from 1 August 2022 to 31 March 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 1 August 2022
21,321 
2,738 
5,153 
938 
30,150 
Additions
15,376 
4,958 
85 
129 
20,548 
At 31 March 2023
36,697 
7,696 
5,238 
1,067 
50,698 
Depreciation
At 1 August 2022
11,044 
99 
1,735 
391 
13,269 
Charge for the period
5,311 
364 
1,502 
213 
7,390 
At 31 March 2023
16,355 
463 
3,237 
604 
20,659 
Net book value
At 31 March 2023
20,342 
7,233 
2,001 
463 
30,039 
At 31 July 2022
10,277 
2,639 
3,418 
547 
16,881 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
898 
- 
Trade debtors
542 
758 
Accrued income and prepayments
- 
540 
1,440 
1,298 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
20,065 
22,473 
VAT
- 
2,709 
Trade creditors
5,657 
4,351 
Taxes and social security
169 
- 
Other creditors
- 
105 
Loans from directors
92,599 
35,463 
Accruals
1,600 
- 
120,090 
65,101 
7
Transactions with related parties
The directors loan of £92,699 (2022: £35,562) which are included in creditors are unsecured, interest free and repayable on demand.
8
Average number of employees
During the period the average number of employees was 0 (2022: 0).
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