XOCOLATL LTD

Company Registration Number:
SC543486 (Scotland)

Unaudited abridged accounts for the year ended 31 August 2023

Period of accounts

Start date: 01 September 2022

End date: 31 August 2023

XOCOLATL LTD

Contents of the Financial Statements

for the Period Ended 31 August 2023

Balance sheet
Notes

XOCOLATL LTD

Balance sheet

As at 31 August 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 192 287
Total fixed assets: 192 287
Current assets
Stocks: 3,628 1,194
Debtors:   21,092 21,368
Cash at bank and in hand: 1,148 754
Total current assets: 25,868 23,316
Creditors: amounts falling due within one year:   (113,044) (111,669)
Net current assets (liabilities): (87,176) (88,353)
Total assets less current liabilities: (86,984) (88,066)
Total net assets (liabilities): (86,984) (88,066)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (87,084) (88,166)
Shareholders funds: (86,984) (88,066)

The notes form part of these financial statements

XOCOLATL LTD

Balance sheet statements

For the year ending 31 August 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 April 2024
and signed on behalf of the board by:

Name: Mr Ian McPherson
Status: Director

The notes form part of these financial statements

XOCOLATL LTD

Notes to the Financial Statements

for the Period Ended 31 August 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and servicesprovided in the normal course of business, and is shown net of VAT and other sales related taxes. The fairvalue of consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net ofdepreciation and any impairment losses.Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over theiruseful lives on the following bases:Plant and equipment 20% Straight line

XOCOLATL LTD

Notes to the Financial Statements

for the Period Ended 31 August 2023

2. Employees

2023 2022
Average number of employees during the period 2 2

XOCOLATL LTD

Notes to the Financial Statements

for the Period Ended 31 August 2023

3. Tangible Assets

Total
Cost £
At 01 September 2022 477
At 31 August 2023 477
Depreciation
At 01 September 2022 190
Charge for year 95
At 31 August 2023 285
Net book value
At 31 August 2023 192
At 31 August 2022 287