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Company Registration No. 12015441 (England and Wales)
BISCUIT BOUTIQUE LIMITED Unaudited accounts for the year ended 31 May 2023
BISCUIT BOUTIQUE LIMITED Unaudited accounts Contents
Page
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BISCUIT BOUTIQUE LIMITED Company Information for the year ended 31 May 2023
Directors
Gergo Szilagyi Bela Toth
Company Number
12015441 (England and Wales)
Registered Office
71-75 SHELTON STREET COVENT GARDEN LONDON WC2H 9JQ UNITED KINGDOM
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BISCUIT BOUTIQUE LIMITED Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,928 
62,041 
Current assets
Debtors
55,545 
31,838 
Cash at bank and in hand
(51,504)
20,422 
4,041 
52,260 
Creditors: amounts falling due within one year
(154,433)
(59,926)
Net current liabilities
(150,392)
(7,666)
Total assets less current liabilities
(106,464)
54,375 
Creditors: amounts falling due after more than one year
(23,318)
(42,403)
Net (liabilities)/assets
(129,782)
11,972 
Capital and reserves
Called up share capital
100 
100 
Share premium
120,000 
100,000 
Profit and loss account
(249,882)
(88,128)
Shareholders' funds
(129,782)
11,972 
For the year ending 31 May 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 16 February 2024 and were signed on its behalf by
Gergo Szilagyi Director Company Registration No. 12015441
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BISCUIT BOUTIQUE LIMITED Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
BISCUIT BOUTIQUE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12015441. The registered office is 71-75 SHELTON STREET, COVENT GARDEN, LONDON, WC2H 9JQ, 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:
Plant & machinery
25%
Fixtures & fittings
50%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
74,646 
1,269 
8,155 
84,070 
Additions
- 
- 
3,611 
3,611 
At 31 May 2023
74,646 
1,269 
11,766 
87,681 
Depreciation
At 1 June 2022
15,849 
683 
5,497 
22,029 
Charge for the year
18,662 
500 
2,562 
21,724 
At 31 May 2023
34,511 
1,183 
8,059 
43,753 
Net book value
At 31 May 2023
40,135 
86 
3,707 
43,928 
At 31 May 2022
58,797 
586 
2,658 
62,041 
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BISCUIT BOUTIQUE LIMITED Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
10,312 
- 
Trade debtors
16,217 
16,004 
Accrued income and prepayments
23,116 
15,834 
49,645 
31,838 
Amounts falling due after more than one year
Other debtors
5,900 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
71,359 
10,221 
VAT
- 
(6,359)
Trade creditors
63,749 
31,473 
Taxes and social security
7,868 
3,821 
Other creditors
21,457 
(368)
Loans from directors
- 
21,138 
Accruals
(10,000)
- 
154,433 
59,926 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
42,403 
Loans from directors
23,318 
- 
23,318 
42,403 
8
Average number of employees
During the year the average number of employees was 10 (2022: 10).
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