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REGISTERED NUMBER: 08609822 (England and Wales)















Coldsmoking Limited

Unaudited Financial Statements

for the Year Ended 31st July 2023






Coldsmoking Limited (Registered number: 08609822)






Contents of the Financial Statements
for the year ended 31st July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


Coldsmoking Limited

Company Information
for the year ended 31st July 2023







DIRECTORS: Mrs A L Conlon-Turan
T T Turan





REGISTERED OFFICE: 10 Telford Way
Blakelands
Milton Keynes
Buckinghamshire
MK14 5LB





REGISTERED NUMBER: 08609822 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

Coldsmoking Limited (Registered number: 08609822)

Balance Sheet
31st July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,416 4,870

CURRENT ASSETS
Stocks 5,076 4,643
Cash at bank and in hand 3,977 3,075
9,053 7,718
CREDITORS
Amounts falling due within one year 6 13,430 12,185
NET CURRENT LIABILITIES (4,377 ) (4,467 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(961

)

403

PROVISIONS FOR LIABILITIES 7 925 925
NET LIABILITIES (1,886 ) (522 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (1,986 ) (622 )
SHAREHOLDERS' FUNDS (1,886 ) (522 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th April 2024 and were signed on its behalf by:





T T Turan - Director


Coldsmoking Limited (Registered number: 08609822)

Notes to the Financial Statements
for the year ended 31st July 2023

1. STATUTORY INFORMATION

Coldsmoking Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company in the year under review was that of artisan cookery school.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistency applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Coldsmoking Limited (Registered number: 08609822)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st August 2022
and 31st July 2023 27,708 2,681 6,375 36,764
DEPRECIATION
At 1st August 2022 24,484 2,547 4,863 31,894
Charge for year 1,036 134 284 1,454
At 31st July 2023 25,520 2,681 5,147 33,348
NET BOOK VALUE
At 31st July 2023 2,188 - 1,228 3,416
At 31st July 2022 3,224 134 1,512 4,870

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security (1,273 ) (1,273 )
Other creditors 14,703 13,458
13,430 12,185

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 925 925

Deferred
tax
£   
Balance at 1st August 2022 925
Balance at 31st July 2023 925

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

9. CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st July 2022 or 31st July 2021.

10. CAPITAL COMMITMENTS

There were no capital commitments as at 31st July 2022 or 31st July 2021.