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Registered number: 08833382
The Biscuit House Limited
Financial Statements
For The Year Ended 31 January 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08833382
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,261 7,580
6,261 7,580
CURRENT ASSETS
Stocks 6 22,000 35,000
Debtors 7 255 682
Cash at bank and in hand 24,139 29,353
46,394 65,035
Creditors: Amounts Falling Due Within One Year 8 (38,389 ) (30,798 )
NET CURRENT ASSETS (LIABILITIES) 8,005 34,237
TOTAL ASSETS LESS CURRENT LIABILITIES 14,266 41,817
Creditors: Amounts Falling Due After More Than One Year 9 (9,363 ) (16,333 )
NET ASSETS 4,903 25,484
CAPITAL AND RESERVES
Called up share capital 10 4 4
Profit and Loss Account 4,899 25,480
SHAREHOLDERS' FUNDS 4,903 25,484
Page 1
Page 2
For the year ending 31 January 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Harrison
Director
4 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Biscuit House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08833382 . The registered office is 62-64 High Street, Milford On Sea, Lymington, Hampshire, SO41 0QD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company website. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% Reducing balance
Computer Equipment 33% Straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 February 2023 3,470
As at 31 January 2024 3,470
Amortisation
As at 1 February 2023 3,470
As at 31 January 2024 3,470
...CONTINUED
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Page 4
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 9,919 13,587 23,506
Additions - 1,094 1,094
As at 31 January 2024 9,919 14,681 24,600
Depreciation
As at 1 February 2023 5,641 10,285 15,926
Provided during the period 642 1,771 2,413
As at 31 January 2024 6,283 12,056 18,339
Net Book Value
As at 31 January 2024 3,636 2,625 6,261
As at 1 February 2023 4,278 3,302 7,580
6. Stocks
2024 2023
£ £
Stock 22,000 35,000
22,000 35,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 452
Prepayments and accrued income 255 230
255 682
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 2,246
Bank loans and overdrafts 7,000 7,000
VAT 1,972 3,266
Other creditors 20 236
Accruals and deferred income 1,430 1,430
Directors' loan accounts 27,967 16,620
38,389 30,798
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Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,363 16,333
9,363 16,333
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
11. Related Party Transactions
Rent of £12,000 (2022: £12,000) was paid to Mrs C L Southcombe, a director. The rent was deemed to be an acceptable rate by an independent estate agent, and the transaction was carried out at arm's length.
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