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Registered number: 06247334
Canton Tea Co. Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Gillespie BS Limited
2 Gloucester Road North
Filton
Bristol
BS7 0SF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06247334
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,908 5,595
Tangible Assets 5 40,038 55,046
Investments 6 250 250
43,196 60,891
CURRENT ASSETS
Stocks 7 333,975 189,391
Debtors 8 139,065 161,552
Cash at bank and in hand 21,095 66,481
494,135 417,424
Creditors: Amounts Falling Due Within One Year 9 (314,548 ) (258,077 )
NET CURRENT ASSETS (LIABILITIES) 179,587 159,347
TOTAL ASSETS LESS CURRENT LIABILITIES 222,783 220,238
Creditors: Amounts Falling Due After More Than One Year 10 (152,321 ) (193,780 )
NET ASSETS 70,462 26,458
CAPITAL AND RESERVES
Called up share capital 11 306,041 306,041
Share premium account 2,000 2,000
Profit and Loss Account (237,579 ) (281,583 )
SHAREHOLDERS' FUNDS 70,462 26,458
Page 1
Page 2
For the year ending 31 December 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.
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 Edgar Thoemmes
Director
7th 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
Canton Tea Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06247334 . The registered office is Henleaze House, 13 Harbury Road, Bristol, BS9 4PN.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are product licences and system development. They are amortised to the profit and loss account over their estimated economic lives of two to three years and five years respectively.
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:
Leasehold 20% straight line basis
Plant & Machinery 50% reducing balance basis
Motor Vehicles 33% Straight Line & 25% reducing balance basis
Fixtures & Fittings 50% reducing balance basis
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 6)
7 6
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 20,008
As at 31 December 2023 20,008
Amortisation
As at 1 January 2023 14,413
Provided during the period 2,687
As at 31 December 2023 17,100
Net Book Value
As at 31 December 2023 2,908
As at 1 January 2023 5,595
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2023 12,246 13,665 52,009 3,774 81,694
Additions - 292 - 404 696
As at 31 December 2023 12,246 13,957 52,009 4,178 82,390
Depreciation
As at 1 January 2023 12,246 9,258 1,833 3,311 26,648
Provided during the period - 2,349 12,922 433 15,704
As at 31 December 2023 12,246 11,607 14,755 3,744 42,352
Net Book Value
As at 31 December 2023 - 2,350 37,254 434 40,038
As at 1 January 2023 - 4,407 50,176 463 55,046
6. Investments
Unlisted
£
Cost
As at 1 January 2023 250
As at 31 December 2023 250
Provision
As at 1 January 2023 -
As at 31 December 2023 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2023 250
As at 1 January 2023 250
7. Stocks
2023 2022
£ £
Finished goods 302,354 185,523
Work in progress 31,621 3,868
333,975 189,391
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 123,994 140,330
Prepayments and accrued income 1,208 7,431
Other debtors 4,753 6,636
VAT 9,110 7,155
139,065 161,552
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 213,665 177,164
Other taxes and social security 35,397 17,912
Other creditors 60,920 58,017
Accruals and deferred income 4,566 4,984
314,548 258,077
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 152,321 184,005
Directors loan account - 9,775
152,321 193,780
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 306,041 306,041
Page 5