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Company registration number: 08099790

Flour & Eggs Ltd

Filleted Unaudited Financial Statements

for the Year Ended 31 March 2023

 

Flour & Eggs Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 7

 

Flour & Eggs Ltd

Company Information

Director

Mr J R Whaite

Registered office

Tunley Hall Tunley Lane
Wrightington
Wigan
Lancashire
WN6 9RJ

Accountants

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Flour & Eggs Ltd
for the Year Ended 31 March 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Flour & Eggs Ltd for the year ended 31 March 2023 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Flour & Eggs Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Flour & Eggs Ltd and state those matters that we have agreed to state to the Board of Directors of Flour & Eggs Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flour & Eggs Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Flour & Eggs Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Flour & Eggs Ltd. You consider that Flour & Eggs Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Flour & Eggs Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

5 March 2024

 

Flour & Eggs Ltd

(Registration number: 08099790)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

6,520

6,199

Current assets

 

Debtors

5

112,424

79,517

Cash at bank and in hand

 

233,199

137,810

 

345,623

217,327

Creditors: Amounts falling due within one year

6

(104,768)

(112,365)

Net current assets

 

240,855

104,962

Total assets less current liabilities

 

247,375

111,161

Provisions for liabilities

(446)

(260)

Net assets

 

246,929

110,901

Capital and reserves

 

Called up share capital

100

100

Retained earnings

246,829

110,801

Shareholders' funds

 

246,929

110,901

For the financial year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 February 2024
 

 

Flour & Eggs Ltd

(Registration number: 08099790)
Balance Sheet as at 31 March 2023

.........................................
Mr J R Whaite
Director

 

Flour & Eggs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tunley Hall Tunley Lane
Wrightington
Wigan
Lancashire
WN6 9RJ
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements have been prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover from artistic creation is recognised when the services are performed for the customer and are net of value added tax, discounts and rebates.

Deferred tax

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful ecenomic life of that asset as follows:

Asset class

Depreciation method and rate

Leasehold improvements

2% reducing balance

 

Flour & Eggs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Fixtures and fittings

20% reducing balance

Equipment

20% reducing balance

Computer equipment

25% straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Flour & Eggs Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

4

Tangible assets

Leasehold improvements
£

Fixtures and fittings
£

Equipment
£

Computer equipment
£

Total
£

Cost or valuation

At 1 April 2022

5,364

1,802

5,567

6,846

19,579

Additions

-

-

-

916

916

At 31 March 2023

5,364

1,802

5,567

7,762

20,495

Depreciation

At 1 April 2022

531

1,340

4,663

6,846

13,380

Charge for the year

98

92

176

229

595

At 31 March 2023

629

1,432

4,839

7,075

13,975

Carrying amount

At 31 March 2023

4,735

370

728

687

6,520

At 31 March 2022

4,833

462

904

-

6,199

5

Debtors

2023
£

2022
£

Trade debtors

58,442

49,150

Other debtors

53,982

30,367

112,424

79,517

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

8,860

7,125

Corporation tax

41,451

32,475

Other creditors

54,457

72,765

104,768

112,365