Company Registration No. 10237857 (England and Wales)
CHOCOKYKA LTD
Accounts
for the year ended 30 June 2023
CHOCOKYKA LTD
Company Information
for the year ended 30 June 2023
Director
Vlada Atamanukova
Company Number
10237857 (England and Wales)
Registered Office
10 CAPSTONE AVENUE
WOLVERHAMPTON
WV10 6DZ
UNITED KINGDOM
Accountants
ABN Accounting Limited
85 Great Portland Street
First Floor
London
United Kingdom
W1W 7LT
CHOCOKYKA LTD
Statement of financial position
as at 30 June 2023
Intangible assets
4,000
4,000
Cash at bank and in hand
54,250
8,945
Creditors: amounts falling due within one year
(21,090)
(12,785)
Net current assets
41,003
1,106
Called up share capital
1
1
Profit and loss account
45,002
5,105
Shareholders' funds
45,003
5,106
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 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 14 February 2024 and were signed on its behalf by
Vlada Atamanukova
Director
Company Registration No. 10237857
CHOCOKYKA LTD
Notes to the Accounts
for the year ended 30 June 2023
CHOCOKYKA LTD is a private company, limited by shares, registered in England and Wales, registration number 10237857. The registered office is 10 CAPSTONE AVENUE, WOLVERHAMPTON, WV10 6DZ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Computer equipment
20% Straight Line
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully.
Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
CHOCOKYKA LTD
Notes to the Accounts
for the year ended 30 June 2023
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
5
Tangible fixed assets
Computer equipment
Amounts falling due within one year
CHOCOKYKA LTD
Notes to the Accounts
for the year ended 30 June 2023
7
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
9,184
(962)
Other creditors
2,000
3,905
Loans from directors
8,624
6,624
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).