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REGISTERED NUMBER: 04076716 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 January 2024

for

The Christmas Cabin Limited

The Christmas Cabin Limited (Registered number: 04076716)

Contents of the Financial Statements
for the Year Ended 31 January 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


The Christmas Cabin Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: A Morgan
S L Flamson
C Morgan
T A Theobald





REGISTERED OFFICE: Plantation Lodge Farm
Castle Bytham
Grantham
Lincolnshire
NG33 4SP





REGISTERED NUMBER: 04076716 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The Christmas Cabin Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Christmas Cabin Limited for the year ended 31 January 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Christmas Cabin Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Christmas Cabin Limited and state those matters that we have agreed to state to the Board of Directors of The Christmas Cabin Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Christmas Cabin Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Christmas Cabin Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Christmas Cabin Limited. You consider that The Christmas Cabin Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Christmas Cabin Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


12 August 2024

The Christmas Cabin Limited (Registered number: 04076716)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,200 4,800
Tangible assets 5 99,014 125,605
Investments 6 800 800
104,014 131,205

CURRENT ASSETS
Stocks 646,322 785,226
Debtors 7 206,765 522,943
Cash at bank 204,088 316,582
1,057,175 1,624,751
CREDITORS
Amounts falling due within one year 8 538,224 1,240,252
NET CURRENT ASSETS 518,951 384,499
TOTAL ASSETS LESS CURRENT
LIABILITIES

622,965

515,704

CREDITORS
Amounts falling due after more than
one year

9

(37,566

)

(51,066

)

PROVISIONS FOR LIABILITIES (3,617 ) (7,122 )
NET ASSETS 581,782 457,516

The Christmas Cabin Limited (Registered number: 04076716)

Balance Sheet - continued
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 12 1,200 1,200
Retained earnings 580,582 456,316
SHAREHOLDERS' FUNDS 581,782 457,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 August 2024 and were signed on its behalf by:




S L Flamson - Director



C Morgan - Director


The Christmas Cabin Limited (Registered number: 04076716)

Notes to the Financial Statements
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

The Christmas Cabin Limited 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.

Preparation of consolidated financial statements
The financial statements contain information about The Christmas Cabin Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold improvements - 10% on cost
Plant and machinery - 10% on cost
Computer equipment - 33% straight line basis

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.


The Christmas Cabin Limited (Registered number: 04076716)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments
The fixed assets investments are capitalised and held at cost on the balance sheet.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

The Christmas Cabin Limited (Registered number: 04076716)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2023
and 31 January 2024 18,960
AMORTISATION
At 1 February 2023 14,160
Charge for year 600
At 31 January 2024 14,760
NET BOOK VALUE
At 31 January 2024 4,200
At 31 January 2023 4,800

5. TANGIBLE FIXED ASSETS
Leasehold Plant and Computer
improvements machinery equipment Totals
£    £    £    £   
COST
At 1 February 2023
and 31 January 2024 125,693 63,020 46,795 235,508
DEPRECIATION
At 1 February 2023 28,576 42,829 38,498 109,903
Charge for year 12,570 6,302 7,719 26,591
At 31 January 2024 41,146 49,131 46,217 136,494
NET BOOK VALUE
At 31 January 2024 84,547 13,889 578 99,014
At 31 January 2023 97,117 20,191 8,297 125,605

The Christmas Cabin Limited (Registered number: 04076716)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2023
and 31 January 2024 800
NET BOOK VALUE
At 31 January 2024 800
At 31 January 2023 800

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 185,363 506,065
Amounts owed by group undertakings 14,771 9,861
Other debtors 6,631 7,017
206,765 522,943

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 13,500 38,500
Trade creditors 209,270 933,688
Taxation and social security 213,497 226,651
Other creditors 101,957 41,413
538,224 1,240,252

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans 37,566 51,066

The Christmas Cabin Limited (Registered number: 04076716)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.1.24 31.1.23
£    £   
Within one year 9,000 9,000
Between one and five years 36,000 36,000
In more than five years 23,250 32,250
68,250 77,250

11. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 31.1.23
£    £   
Bank loans 51,066 89,566

Bank loans are secured against the assets of the company.

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
1,200 Ordinary 1 1,200 1,200