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REGISTERED NUMBER: 11718494 (England and Wales)















HEPPELLS CHOCOLATIER PATISSIER LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2022






HEPPELLS CHOCOLATIER PATISSIER LTD (REGISTERED NUMBER: 11718494)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


HEPPELLS CHOCOLATIER PATISSIER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2022







DIRECTOR: R A Heppell





SECRETARY:





REGISTERED OFFICE: 28 Dudley Street
Grimsby
N E Lincolnshire
DN31 2AB





REGISTERED NUMBER: 11718494 (England and Wales)

HEPPELLS CHOCOLATIER PATISSIER LTD (REGISTERED NUMBER: 11718494)

BALANCE SHEET
31ST DECEMBER 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,149 11,421

CURRENT ASSETS
Stocks 576 576
Debtors 5 33,006 23,565
Cash at bank 2,000 5,875
35,582 30,016
CREDITORS
Amounts falling due within one year 6 44,061 34,395
NET CURRENT LIABILITIES (8,479 ) (4,379 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,670

7,042

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8,669 7,041
8,670 7,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th April 2024 and were signed by:





R A Heppell - Director


HEPPELLS CHOCOLATIER PATISSIER LTD (REGISTERED NUMBER: 11718494)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022

1. STATUTORY INFORMATION

Heppells Chocolatier Patissier Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

HEPPELLS CHOCOLATIER PATISSIER LTD (REGISTERED NUMBER: 11718494)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2022

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st January 2022 2,917 18,225 2,101
Additions - 11,694 -
At 31st December 2022 2,917 29,919 2,101
DEPRECIATION
At 1st January 2022 1,461 10,115 1,286
Charge for year 583 4,496 420
At 31st December 2022 2,044 14,611 1,706
NET BOOK VALUE
At 31st December 2022 873 15,308 395
At 31st December 2021 1,456 8,110 815

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st January 2022 2,000 333 25,576
Additions - - 11,694
At 31st December 2022 2,000 333 37,270
DEPRECIATION
At 1st January 2022 1,166 127 14,155
Charge for year 400 67 5,966
At 31st December 2022 1,566 194 20,121
NET BOOK VALUE
At 31st December 2022 434 139 17,149
At 31st December 2021 834 206 11,421

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 14,861 14,861
Other debtors 18,145 8,704
33,006 23,565

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade creditors 7,591 3,253
Taxation and social security 9,590 7,266
Other creditors 26,880 23,876
44,061 34,395