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Company Registration No. 06279194 (England and Wales)
Chocolate on Chocolate Ltd Unaudited accounts for the year ended 30 June 2023
Chocolate on Chocolate Ltd Unaudited accounts Contents
Page
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Chocolate on Chocolate Ltd Company Information for the year ended 30 June 2023
Directors
Florence Broughton Kerr Dunlop
Company Number
06279194 (England and Wales)
Registered Office
CHOCOLATE HOUSE, HIGH STREET RODE BATH SOMERSET BA11 6PA
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Chocolate on Chocolate Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,779 
5,038 
Tangible assets
52,311 
58,644 
56,090 
63,682 
Current assets
Inventories
120,922 
81,822 
Debtors
44,653 
70,901 
Cash at bank and in hand
110,957 
207,392 
276,532 
360,115 
Creditors: amounts falling due within one year
(33,787)
(85,649)
Net current assets
242,745 
274,466 
Net assets
298,835 
338,148 
Capital and reserves
Called up share capital
240 
240 
Share premium
289,960 
289,960 
Profit and loss account
8,635 
47,948 
Shareholders' funds
298,835 
338,148 
For the year ending 30 June 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 1 March 2024 and were signed on its behalf by
Florence Broughton Director Company Registration No. 06279194
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Chocolate on Chocolate Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Chocolate on Chocolate Ltd is a private company, limited by shares, registered in England and Wales, registration number 06279194. The registered office is CHOCOLATE HOUSE, HIGH STREET, RODE, BATH, SOMERSET, BA11 6PA.
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:
Land & buildings
15% Straight Line - Land & Buildings
Plant & machinery
25% Straight Line - Plant & Machinery
Computer equipment
25% Straight Line - Computer Equipment
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 July 2022
70,485 
At 30 June 2023
70,485 
Amortisation
At 1 July 2022
65,447 
Charge for the year
1,259 
At 30 June 2023
66,706 
Net book value
At 30 June 2023
3,779 
At 30 June 2022
5,038 
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Chocolate on Chocolate Ltd Notes to the Accounts for the year ended 30 June 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
55,100 
91,454 
5,735 
152,289 
Additions
2,358 
4,798 
- 
7,156 
At 30 June 2023
57,458 
96,252 
5,735 
159,445 
Depreciation
At 1 July 2022
33,901 
54,484 
5,260 
93,645 
Charge for the year
3,534 
9,479 
476 
13,489 
At 30 June 2023
37,435 
63,963 
5,736 
107,134 
Net book value
At 30 June 2023
20,023 
32,289 
(1)
52,311 
At 30 June 2022
21,199 
36,970 
475 
58,644 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,168 
65,933 
Accrued income and prepayments
1,485 
4,968 
44,653 
70,901 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
14,833 
27,835 
Trade creditors
66,562 
35,303 
Taxes and social security
979 
27,313 
Other creditors
50,000 
50,000 
Loans from directors
(98,587)
(54,802)
33,787 
85,649 
8
Average number of employees
During the year the average number of employees was 21 (2022: 24).
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