Registered number: 04518452 | ||||||||
FOR THE YEAR ENDED 30 SEPTEMBER 2023 | ||||||||
Prepared By: | ||||||||
McMillan Rose & Co Ltd | ||||||||
Chartered Certified Accountants | ||||||||
Haltgate House | ||||||||
52A Hullbridge Road | ||||||||
South Woodham Ferrers | ||||||||
Essex | ||||||||
CM3 5NH |
OCCASIONS CAKE STUDIO LIMITED | ||||||||
ACCOUNTS | ||||||||
FOR THE YEAR ENDED 30 SEPTEMBER 2023 | ||||||||
DIRECTORS | ||||||||
REGISTERED OFFICE | ||||||||
Essex | ||||||||
COMPANY DETAILS | ||||||||
Private company limited by shares registered in EW - England and Wales, registered number 04518452 | ||||||||
ACCOUNTANTS | ||||||||
McMillan Rose & Co Ltd | ||||||||
Chartered Certified Accountants | ||||||||
Haltgate House | ||||||||
52A Hullbridge Road | ||||||||
South Woodham Ferrers | ||||||||
Essex | ||||||||
CM3 5NH |
OCCASIONS CAKE STUDIO LIMITED | ||||||||
ACCOUNTS | ||||||||
FOR THEYEARENDED30 SEPTEMBER 2023 | ||||||||
CONTENTS | ||||||||
Page | ||||||||
Directors' Report | - | |||||||
Accountants' Report | - | |||||||
Statement Of Comprehensive Income | - | |||||||
Balance Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
The following do not form part of the statutory financial statements: | ||||||||
Trading And Profit And Loss Account | - | |||||||
Profit And Loss Account Summaries | - |
OCCASIONS CAKE STUDIO LIMITED | ||||||||
BALANCE SHEET AT | ||||||||||
2023 | 2022 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Tangible assets | 3 | |||||||||
CURRENT ASSETS | ||||||||||
Stock | ||||||||||
Debtors | 5 | |||||||||
Cash at bank and in hand | ||||||||||
31,341 | 32,426 | |||||||||
CREDITORS: Amounts falling due within one year | 6 | |||||||||
NET CURRENT ASSETS | 26,958 | |||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 7 | |||||||||
Profit and loss account | 26,089 | 28,841 | ||||||||
SHAREHOLDERS' FUNDS | ||||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
Director | ||||||||||
............................. | ||||||||||
Mrs L Webb | ||||||||||
Director | ||||||||||
OCCASIONS CAKE STUDIO LIMITED | ||||||||
NOTES TO THE ACCOUNTS | ||||||||||
FOR THE YEAR ENDED 30 SEPTEMBER 2023 | ||||||||||
1. ACCOUNTING POLICIES |
1a. Basis Of Accounting | ||||||||
The accounts have been prepared under the historical cost convention. | ||||||||
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . |
1b. Depreciation | ||||||||
Commercial Vehicles | reducing balance 25% | |||||||
Equipment | reducing balance 25% |
1c. Stocks | ||||||||
Stock is valued at the lower of cost and and net realisable value, after due regard for obsolete and slow moving stocks. |
1d. Pension Costs | ||||||||
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. |
2. EMPLOYEES | ||||||
2023 | 2022 | |||||
No. | No. | |||||
Average number of employees | 3 | |||||
OCCASIONS CAKE STUDIO LIMITED | ||||||||
3. TANGIBLE FIXED ASSETS | ||||
Plant and | ||||
Machinery Etc. | Total | |||
£ | £ | |||
Cost | ||||
At 1 October 2022 | 8,818 | 8,818 | ||
At 30 September 2023 | 8,818 | 8,818 | ||
Depreciation | ||||
At 1 October 2022 | 6,835 | 6,835 | ||
For the year | 496 | 496 | ||
At 30 September 2023 | 7,331 | 7,331 | ||
Net Book Amounts | ||||
At 30 September 2023 | 1,487 | 1,487 | ||
At 30 September 2022 | 1,983 | 1,983 | ||
4. STOCK | 2023 | 2022 | ||||
£ | £ | |||||
Stock comprises: | ||||||
Stock of finished goods | ||||||
5. DEBTORS | 2023 | 2022 | ||||||
£ | £ | |||||||
Amounts falling due within one year: | ||||||||
VAT | 278 | 246 | ||||||
Other debtors | 368 | 63 | ||||||
646 | 309 | |||||||
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
Taxation and social security | 1,809 | 3,414 | ||||||
Other creditors | 4,830 | 2,054 | ||||||
6,639 | 5,468 | |||||||
OCCASIONS CAKE STUDIO LIMITED | ||||||||
7. SHARE CAPITAL | 2023 | 2022 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
100 | 100 | |||||||
100 | 100 | |||||||
8. OTHER FINANCIAL COMMITMENTS | ||||||||
At 30 September 2023 the company was committed to making the following payments under non-cancellable operating leases: | ||||||||
2023 | 2022 | |||||||
£ | £ | |||||||
Operating leases | 7,000 | 6,875 | ||||||