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Company Registration No. 13596939 (England and Wales)
Fizz and Fromage Limited Unaudited accounts for the year ended 30 September 2023
Fizz and Fromage Limited Unaudited accounts Contents
Page
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Fizz and Fromage Limited Company Information for the year ended 30 September 2023
Director
Sophie Thompson
Company Number
13596939 (England and Wales)
Registered Office
17-19 St. Georges Street Norwich Norfolk NR3 1AB United Kingdom
Accountants
Together Accounting Limited 17-19 St Georges Street Norwich Norfolk NR3 1AB
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Fizz and Fromage Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
16,494 
- 
Tangible assets
34,387 
45,630 
50,881 
45,630 
Current assets
Inventories
4,933 
5,405 
Debtors
5,324 
5,050 
Cash at bank and in hand
10,580 
9,363 
20,837 
19,818 
Creditors: amounts falling due within one year
(46,785)
(30,416)
Net current liabilities
(25,948)
(10,598)
Total assets less current liabilities
24,933 
35,032 
Creditors: amounts falling due after more than one year
- 
(91,681)
Provisions for liabilities
Deferred tax
(6,533)
- 
Net assets/(liabilities)
18,400 
(56,649)
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
18,380 
(56,669)
Shareholders' funds
18,400 
(56,649)
For the year ending 30 September 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 director acknowledges her 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 and authorised for issue on 11 April 2024 and were signed on its behalf by
Sophie Thompson Director Company Registration No. 13596939
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Fizz and Fromage Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Fizz and Fromage Limited is a private company, limited by shares, registered in England and Wales, registration number 13596939. The registered office is 17-19 St. Georges Street, Norwich, Norfolk, NR3 1AB, United Kingdom.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Plant & machinery
25% Reducing Balance Method
Fixtures & fittings
25% Straight Line Method
Computer equipment
33% Straight Line Method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Fizz and Fromage Limited Notes to the Accounts for the year ended 30 September 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
- 
Additions
17,211 
At 30 September 2023
17,211 
Amortisation
At 1 October 2022
- 
Charge for the year
717 
At 30 September 2023
717 
Net book value
At 30 September 2023
16,494 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2022
13,618 
45,819 
1,700 
61,137 
Additions
486 
- 
- 
486 
At 30 September 2023
14,104 
45,819 
1,700 
61,623 
Depreciation
At 1 October 2022
3,624 
11,364 
519 
15,507 
Charge for the year
2,549 
8,613 
567 
11,729 
At 30 September 2023
6,173 
19,977 
1,086 
27,236 
Net book value
At 30 September 2023
7,931 
25,842 
614 
34,387 
At 30 September 2022
9,994 
34,455 
1,181 
45,630 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
80 
- 
Accrued income and prepayments
908 
5,050 
Other debtors
4,336 
- 
5,324 
5,050 
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Fizz and Fromage Limited Notes to the Accounts for the year ended 30 September 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
15,880 
11,204 
Trade creditors
27,254 
15,840 
Taxes and social security
1,043 
1,359 
Other creditors
876 
1,886 
Loans from directors
7 
127 
Accruals
1,725 
- 
46,785 
30,416 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
- 
91,681 
9
Transactions with related parties
During the current year, the Company wrote off an intercompany loan payable of £96,655 from a related company (Norfolk Inns Ltd), due to this being unviable to repay. The treatment of the write off is recognised in the profit and loss. A corresponding entry has been entered in the related companies' financial records.
10
Post balance sheet events
On 9 October 2023 the company was acquired by Sophie Thompson.
11
Average number of employees
During the year the average number of employees was 6 (2022: 5).
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