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REGISTERED NUMBER: 06909292 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st May 2023

for

Chocolate Mould Designs UK Limited

Chocolate Mould Designs UK Limited (Registered number: 06909292)






Contents of the Financial Statements
for the Year Ended 31st May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Chocolate Mould Designs UK Limited

Company Information
for the Year Ended 31st May 2023







DIRECTOR: M R Smith





REGISTERED OFFICE: Grange Farm
Doctor Hill
Wheatley
Halifax
West Yorkshire
HX2 0TG





REGISTERED NUMBER: 06909292 (England and Wales)

Chocolate Mould Designs UK Limited (Registered number: 06909292)

Balance Sheet
31st May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,023 2,138

CURRENT ASSETS
Stocks 275 275
Debtors 5 1,510 4,600
Cash at bank and in hand - 2,624
1,785 7,499
CREDITORS
Amounts falling due within one year 6 40,077 26,886
NET CURRENT LIABILITIES (38,292 ) (19,387 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(37,269

)

(17,249

)

CREDITORS
Amounts falling due after more than one
year

7

7,783

11,530
NET LIABILITIES (45,052 ) (28,779 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings (45,054 ) (28,781 )
SHAREHOLDERS' FUNDS (45,052 ) (28,779 )

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2023.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

Chocolate Mould Designs UK Limited (Registered number: 06909292)

Balance Sheet - continued
31st May 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th February 2024 and were signed by:





M R Smith - Director


Chocolate Mould Designs UK Limited (Registered number: 06909292)

Notes to the Financial Statements
for the Year Ended 31st May 2023

1. STATUTORY INFORMATION

Chocolate Mould Designs UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. This may not be appropriate as the company has net liabilities.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% Straight Line Basis
Fixtures and fittings - 25% Straight Line Basis
Motor vehicles - 20% Straight Line Basis
Computer equipment - 25% Straight Line Basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
he company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognized in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Chocolate Mould Designs UK Limited (Registered number: 06909292)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2022
and 31st May 2023 54,163
DEPRECIATION
At 1st June 2022 52,024
Charge for year 1,116
At 31st May 2023 53,140
NET BOOK VALUE
At 31st May 2023 1,023
At 31st May 2022 2,139

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 1,310 4,400
Other debtors 200 200
1,510 4,600

Chocolate Mould Designs UK Limited (Registered number: 06909292)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 6,829 3,655
Trade creditors 1,039 64
Taxation and social security 90 1,488
Other creditors 32,119 21,679
40,077 26,886

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 7,783 11,530

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
2 Ordinary £1 2 2

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M R Smith.