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Registered number: 14557102
Croci Collective Ltd
Unaudited Financial Statements
For the Period 23 December 2022 to 31 December 2023
Chickp. Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14557102
31 December 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 54,187
Tangible Assets 5 73,075
127,262
CURRENT ASSETS
Debtors 6 221,343
Cash at bank and in hand 91,035
312,378
Creditors: Amounts Falling Due Within One Year 7 (389,796 )
NET CURRENT ASSETS (LIABILITIES) (77,418 )
TOTAL ASSETS LESS CURRENT LIABILITIES 49,844
Creditors: Amounts Falling Due After More Than One Year 8 (32,211 )
NET ASSETS 17,633
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account 17,632
SHAREHOLDERS' FUNDS 17,633
Page 1
Page 2
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Julia Weiland
Director
04/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Croci Collective Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14557102 . The registered office is Unit R2b Warehouse K Unit R2b Warehouse K, 2 Western Gateway, London, E16 1DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are legal costs for acquisition. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight line over 2.5 years
Motor Vehicles Reducing balance of 25%
Fixtures & Fittings Straight line over 3 years
Computer Equipment Straight line over 3 years
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 14
14
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 23 December 2022 - - -
Additions 59,005 1,500 60,505
As at 31 December 2023 59,005 1,500 60,505
Amortisation
As at 23 December 2022 - - -
Provided during the period 5,901 417 6,318
As at 31 December 2023 5,901 417 6,318
Net Book Value
As at 31 December 2023 53,104 1,083 54,187
As at 23 December 2022 - - -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 23 December 2022 - - - - -
Additions 1,227 73,919 2,505 5,330 82,981
As at 31 December 2023 1,227 73,919 2,505 5,330 82,981
Depreciation
As at 23 December 2022 - - - - -
Provided during the period 180 7,793 480 1,453 9,906
As at 31 December 2023 180 7,793 480 1,453 9,906
Net Book Value
As at 31 December 2023 1,047 66,126 2,025 3,877 73,075
As at 23 December 2022 - - - - -
6. Debtors
31 December 2023
£
Due within one year
Trade debtors 75,220
Prepayments and accrued income 135,469
Other debtors 4,432
Other debtors (1) 800
Other debtors (2) 4,997
Net wages 425
221,343
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7. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 144,808
Other loans 7,155
Other taxes and social security 17,307
VAT 108,141
Other creditors 3,252
Other creditors (1) 37,000
Accruals and deferred income 63,775
Director's loan account 8,358
389,796
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2023
£
Other loans 32,211
32,211
9. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 1
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
31 December 2023
£
Miss Julia Weiland 2,000
11. Dividends
31 December 2023
£
On equity shares:
Final dividend paid 2,000
2,000
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