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REGISTERED NUMBER: 08284433 (England and Wales)





And Chocolate Limited

Unaudited Financial Statements

for the Year Ended 31 January 2024






And Chocolate Limited (Registered number: 08284433)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


And Chocolate Limited

Company Information
for the year ended 31 January 2024







DIRECTOR: S R Packham





SECRETARY: Mrs S L Packham





REGISTERED OFFICE: 54 Main Street
Haworth
West Yorkshire
BD22 8DP





REGISTERED NUMBER: 08284433 (England and Wales)





ACCOUNTANTS: Simon Hart FCCA
Hart Wright Accounting
Chartered Certified Accountants
24 Hall Drive
Sutton In Craven
North Yorkshire
BD20 7NH

And Chocolate Limited (Registered number: 08284433)

Statement of Financial Position
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 175,000 175,000

CURRENT ASSETS
Stocks 6,738 6,738
Debtors 5 10 -
Cash at bank and in hand 113,456 54,300
120,204 61,038
CREDITORS
Amounts falling due within one year 6 (75,841 ) (63,091 )
NET CURRENT ASSETS/(LIABILITIES) 44,363 (2,053 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

219,363

172,947

CREDITORS
Amounts falling due after more than one
year

7

(84,000

)

(104,000

)
NET ASSETS 135,363 68,947

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 135,263 68,847
SHAREHOLDERS' FUNDS 135,363 68,947

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 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.

And Chocolate Limited (Registered number: 08284433)

Statement of Financial Position - continued
31 January 2024


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 5 September 2024 and were signed by:





S R Packham - Director


And Chocolate Limited (Registered number: 08284433)

Notes to the Financial Statements
for the year ended 31 January 2024

1. STATUTORY INFORMATION

And Chocolate 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-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.

And Chocolate Limited (Registered number: 08284433)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

2. ACCOUNTING POLICIES - continued

Government grants
Government grants are recognised as other income once there is reasonable assurance that all conditions relating to the grant have been attained and that the grant will be received.

During the year the company was in receipt of relief in respect of the Coronavirus Job Retention Scheme. The income is recorded based on the claim periods made relating to the financial year.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 175,000 4,169 179,169
DEPRECIATION
At 1 February 2023
and 31 January 2024 - 4,169 4,169
NET BOOK VALUE
At 31 January 2024 175,000 - 175,000
At 31 January 2023 175,000 - 175,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 10 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 20,834 9,188
Other creditors 55,007 53,903
75,841 63,091

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 84,000 104,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 84,000 104,000

And Chocolate Limited (Registered number: 08284433)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

8. OTHER FINANCIAL COMMITMENTS

Interbay Funding Limited holds a fixed and floating charge over the land and property of the company dated 31 March 2017.