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Company Registration No. 9815191 (England and Wales)
THE BISCUIT BADGER LTD Unaudited accounts for the year ended 31 October 2023
THE BISCUIT BADGER LTD Unaudited accounts Contents
Page
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THE BISCUIT BADGER LTD Company Information for the year ended 31 October 2023
Director
Miss Giovanna Laura A Lo Faro
Company Number
9815191 (England and Wales)
Registered Office
21 SIDWORTH STREET LONDON E8 3SD ENGLAND
Accountants
Kapook Accountancy Certified Practising Accountants (ICPA) 94 Caledonian Road London N1 9DN
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THE BISCUIT BADGER LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,493 
5,991 
Current assets
Inventories
304 
503 
Debtors
4,701 
- 
Cash at bank and in hand
2,541 
617 
7,546 
1,120 
Creditors: amounts falling due within one year
(6,896)
(24,590)
Net current assets/(liabilities)
650 
(23,470)
Total assets less current liabilities
5,143 
(17,479)
Creditors: amounts falling due after more than one year
(7,586)
(8,894)
Net liabilities
(2,443)
(26,373)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(2,444)
(26,374)
Shareholders' funds
(2,443)
(26,373)
For the year ending 31 October 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 15 February 2024 and were signed on its behalf by
Miss Giovanna Laura A Lo Faro Director Company Registration No. 9815191
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THE BISCUIT BADGER LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
THE BISCUIT BADGER LTD is a private company, limited by shares, registered in England and Wales, registration number 9815191. The registered office is 21 SIDWORTH STREET, LONDON, E8 3SD, ENGLAND.
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 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.
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.
Pension costs
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.
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
Fixtures & fittings
25% Reducing balance
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THE BISCUIT BADGER LTD Notes to the Accounts for the year ended 31 October 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
4,935 
14,724 
19,659 
At 31 October 2023
4,935 
14,724 
19,659 
Depreciation
At 1 November 2022
3,307 
10,361 
13,668 
Charge for the year
407 
1,091 
1,498 
At 31 October 2023
3,714 
11,452 
15,166 
Net book value
At 31 October 2023
1,221 
3,272 
4,493 
At 31 October 2022
1,628 
4,363 
5,991 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
4,701 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
6,896 
24,590 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
7,586 
8,894 
8
Share capital
2023 
2022 
£ 
£ 
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 0 (2022: 0).
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