Company registration number 14180420 (England and Wales)
THE GINGERBREAD VAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023
PAGES FOR FILING WITH REGISTRAR
THE GINGERBREAD VAN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
THE GINGERBREAD VAN LIMITED
BALANCE SHEET
AS AT
30 JUNE 2023
30 June 2023
- 1 -
2023
Notes
£
£
Current assets
Debtors
3
9,096
Cash at bank and in hand
7,806
16,902
Creditors: amounts falling due within one year
4
(12,660)
Net current assets
4,242
Capital and reserves
Called up share capital
100
Profit and loss reserves
4,142
Total equity
4,242

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 8 March 2024 and are signed on its behalf by:
Mr P L Martin
Mrs W J Penna
Director
Director
Company registration number 14180420 (England and Wales)
THE GINGERBREAD VAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023
- 2 -
1
Accounting policies
Company information

The Gingerbread Van Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Summit, Woodwater Park, Pynes Hill, Exeter, United Kingdom, EX2 5WS.

1.1
Reporting period

The first period of account covers the period from the incorporation date of 16 June 2022 to 30 June 2023. As this is the first period of incorporation, no comparative amounts are presented within the financial statements.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services net of VAT.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE GINGERBREAD VAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2023
Number
Total
4
3
Debtors
2023
Amounts falling due within one year:
£
Trade debtors
8,574
Other debtors
522
9,096
4
Creditors: amounts falling due within one year
2023
£
Trade creditors
9,917
Corporation tax
1,019
Other creditors
1,724
12,660
2023-06-302022-06-17false11 March 2024CCH SoftwareCCH Accounts Production 2023.300No description of principal activityMr P L MartinMrs F MartinMr S J PennaMrs W J Pennafalse141804202022-06-172023-06-30141804202023-06-3014180420core:CurrentFinancialInstrumentscore:WithinOneYear2023-06-3014180420core:CurrentFinancialInstruments2023-06-3014180420core:ShareCapital2023-06-3014180420core:RetainedEarningsAccumulatedLosses2023-06-3014180420bus:Director12022-06-172023-06-3014180420bus:Director42022-06-172023-06-3014180420core:WithinOneYear2023-06-3014180420bus:PrivateLimitedCompanyLtd2022-06-172023-06-3014180420bus:SmallCompaniesRegimeForAccounts2022-06-172023-06-3014180420bus:FRS1022022-06-172023-06-3014180420bus:AuditExemptWithAccountantsReport2022-06-172023-06-3014180420bus:Director22022-06-172023-06-3014180420bus:Director32022-06-172023-06-3014180420bus:FullAccounts2022-06-172023-06-30xbrli:purexbrli:sharesiso4217:GBP