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Registered Number: 06460138
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

BARRY COLENSO MASTER CHOCOLATIER LTD

Director B A P Colenso
Registered Number 06460138
Registered Office Pump Cottage
4 Church Walk
Duffield
Derbyshire
DE56 4BE
Accountants Lovatt Accountancy Limited
1a Sandringham Drive
Spondon
Derby
Derbyshire
DE21 7QL
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 611    1,760 
611    1,760 
Current assets      
Debtors 4 4,262    5,854 
Cash at bank and in hand 6,239    12,881 
10,501    18,735 
Creditors: amount falling due within one year 5 (7,192)   (22,430)
Net current assets 3,309    (3,695)
 
Total assets less current liabilities 3,920    (1,935)
Provisions for liabilities 6   (193)
Net assets 3,920    (2,128)
 

Capital and reserves
     
Called up share capital 7 10    10 
Profit and loss account 3,910    (2,138)
Shareholders' funds 3,920    (2,128)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 July 2024 and were signed on its behalf by:


-------------------------------
B A P Colenso
Director
2
General Information
Barry Colenso Master Chocolatier Ltd is a private company, limited by shares, registered in England and Wales, registration number 06460138, registration address Pump Cottage, 4 Church Walk, Duffield, Derbyshire, DE56 4BE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Going concern basis
The director believes that the company will experience a downturn in sales over the next financial year but it will be able to maintain it's profitability and as such it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 18% Reducing Balance
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2023 2,447    1,349    3,796 
Additions    
Disposals   (1,349)   (1,349)
At 31 December 2023 2,447      2,447 
Depreciation
At 01 January 2023 1,702    334    2,036 
Charge for year 134      134 
On disposals   (334)   (334)
At 31 December 2023 1,836      1,836 
Net book values
Closing balance as at 31 December 2023 611      611 
Opening balance as at 01 January 2023 745    1,015    1,760 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 3,997    5,392 
Prepayments & Accrued Income 265    95 
Amounts Recoverable on Contracts   367 
4,262    5,854 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   2,212 
PAYE & Social Security 200    379 
Accrued Expenses 1,135    2,396 
Directors' Current Accounts 5,857    17,443 
7,192    22,430 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 193   
Charged to Profit & Loss (193)   193 
  193 

7.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
10 Class A shares of £1.00 each 10    10 
10    10 

3