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Company Registration No. 10300340 (England and Wales)
FrouFrou Feathers Limited Unaudited accounts for the year ended 31 July 2023
FrouFrou Feathers Limited Unaudited accounts Contents
Page
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FrouFrou Feathers Limited Company Information for the year ended 31 July 2023
Director
Bruce Preece
Company Number
10300340 (England and Wales)
Registered Office
8 Claremont Avenue Marple Stockport Cheshire SK6 6JE United Kingdom
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FrouFrou Feathers Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
34,779 
37,454 
Current assets
Inventories
3,421 
5,441 
Debtors
31 
26 
Cash at bank and in hand
575 
1,231 
4,027 
6,698 
Creditors: amounts falling due within one year
(400)
(1,260)
Net current assets
3,627 
5,438 
Total assets less current liabilities
38,406 
42,892 
Creditors: amounts falling due after more than one year
(67,084)
(68,479)
Net liabilities
(28,678)
(25,587)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(28,679)
(25,588)
Shareholders' funds
(28,678)
(25,587)
For the year ending 31 July 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 his 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 19 April 2024 and were signed on its behalf by
Bruce Preece Director Company Registration No. 10300340
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FrouFrou Feathers Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
FrouFrou Feathers Limited is a private company, limited by shares, registered in England and Wales, registration number 10300340. The registered office is 8 Claremont Avenue, Marple, Stockport, Cheshire, SK6 6JE, 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.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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FrouFrou Feathers Limited Notes to the Accounts for the year ended 31 July 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
53,504 
At 31 July 2023
53,504 
Amortisation
At 1 August 2022
16,050 
Charge for the year
2,675 
At 31 July 2023
18,725 
Net book value
At 31 July 2023
34,779 
At 31 July 2022
37,454 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2022
832 
At 31 July 2023
832 
Depreciation
At 1 August 2022
832 
At 31 July 2023
832 
Net book value
At 31 July 2023
- 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
31 
26 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
- 
860 
Accruals
400 
400 
400 
1,260 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,246 
4,791 
Loans from directors
62,838 
63,688 
67,084 
68,479 
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FrouFrou Feathers Limited Notes to the Accounts for the year ended 31 July 2023
9
Transactions with related parties
Creditors due after more than one year include a loan to the company from the director. The balance of the loan at the year end was £62,838 (2022: £63,688).
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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