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LEPRECHAUN BAKERY & COFFEE SHOP LTD

Registered Number
NI656889
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 November 2023

LEPRECHAUN BAKERY & COFFEE SHOP LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Brian Dominic Ferry
Geraldine Mary Ferry

Registered Address

41 Clooney Terrace
Waterside
Derry
BT47 6AP

Registered Number

NI656889 (Northern Ireland)
LEPRECHAUN BAKERY & COFFEE SHOP LTD
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets36,0007,000
Tangible assets49,6198,463
15,61915,463
Current assets
Stocks1,215420
Debtors6,9806,376
Cash at bank and on hand1,3508,135
9,54514,931
Creditors amounts falling due within one year(18,341)(19,301)
Net current assets (liabilities)(8,796)(4,370)
Total assets less current liabilities6,82311,093
Creditors amounts falling due after one year(6,652)(11,038)
Net assets17155
Capital and reserves
Called up share capital22
Profit and loss account16953
Shareholders' funds17155
The financial statements were approved and authorised for issue by the Board of Directors on 30 August 2024, and are signed on its behalf by:
Brian Dominic Ferry
Director
Geraldine Mary Ferry
Director

Registered Company No. NI656889
LEPRECHAUN BAKERY & COFFEE SHOP LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings20
Vehicles20
2.Average number of employees

20232022
Average number of employees during the year86
3.Intangible assets

Total

£
Cost or valuation
At 01 December 2210,000
At 30 November 2310,000
Amortisation and impairment
At 01 December 223,000
Charge for year1,000
At 30 November 234,000
Net book value
At 30 November 236,000
At 30 November 227,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2214,818
Additions1,800
At 30 November 2316,618
Depreciation and impairment
At 01 December 226,355
Charge for year644
At 30 November 236,999
Net book value
At 30 November 239,619
At 30 November 228,463