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Company Registration No. 12125357 (England and Wales)
THE PUZZLED SWEET SHOP LTD Unaudited accounts for the year ended 30 June 2023
THE PUZZLED SWEET SHOP LTD Unaudited accounts Contents
Page
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THE PUZZLED SWEET SHOP LTD Company Information for the year ended 30 June 2023
Directors
Mrs Wendy Chadwick Mr Stuart Chadwick
Company Number
12125357 (England and Wales)
Registered Office
24 The Strand Dawlish Devon EX7 9PS
Accountants
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL
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THE PUZZLED SWEET SHOP LTD Accountants' report
Accountants' report to the board of directors of THE PUZZLED SWEET SHOP LTD (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 June 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 June 2023. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Mrs Catherine Flannery, FMAAT, FCCA, BSc (Hons) South Devon Accounting Ltd 6 Orchard Close Ogwell Newton Abbot TQ12 6AL 15 February 2024
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THE PUZZLED SWEET SHOP LTD Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Inventories
9,000 
10,000 
Cash at bank and in hand
3,454 
2,259 
12,454 
12,259 
Creditors: amounts falling due within one year
(20,773)
(19,509)
Net current liabilities
(8,319)
(7,250)
Net liabilities
(8,319)
(7,250)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(8,321)
(7,252)
Shareholders' funds
(8,319)
(7,250)
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 directors acknowledge their 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 of Directors and authorised for issue on 17 February 2024 and were signed on its behalf by
Mr Stuart Chadwick Director Company Registration No. 12125357
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THE PUZZLED SWEET SHOP LTD Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
THE PUZZLED SWEET SHOP LTD is a private company, limited by shares, registered in England and Wales, registration number 12125357. The registered office is 24 The Strand, Dawlish, Devon, EX7 9PS.
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.
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
33.33% Straight Line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2022
600 
At 30 June 2023
600 
Depreciation
At 1 July 2022
600 
At 30 June 2023
600 
Net book value
At 30 June 2023
- 
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THE PUZZLED SWEET SHOP LTD Notes to the Accounts for the year ended 30 June 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
13 
Taxes and social security
(1,065)
(1,283)
Other creditors
- 
647 
Loans from directors
21,088 
19,382 
Accruals
750 
750 
20,773 
19,509 
6
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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