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REGISTERED NUMBER: 10070679 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE PATISSERIE BOX LIMITED

THE PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE PATISSERIE BOX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: X Pelloux
Mrs B Pelloux





REGISTERED OFFICE: Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA





BUSINESS ADDRESS: Unit E, Churchill Industrial Estate
Churchill Road
Cheltenham
Gloucestershire
GL53 7EG





REGISTERED NUMBER: 10070679 (England and Wales)





ACCOUNTANTS: Randall & Payne LLP
Chartered Accountants
Chargrove House
Shurdington Road
Cheltenham
Gloucestershire
GL51 4GA

THE PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,009 54,228

CURRENT ASSETS
Stocks 26,037 26,683
Debtors 5 51,278 69,233
Cash at bank 66,263 44,943
143,578 140,859
CREDITORS
Amounts falling due within one year 6 17,587 15,591
NET CURRENT ASSETS 125,991 125,268
TOTAL ASSETS LESS CURRENT
LIABILITIES

171,000

179,496

CREDITORS
Amounts falling due after more than one
year

7

(12,425

)

(19,525

)

PROVISIONS FOR LIABILITIES (8,373 ) (8,293 )
NET ASSETS 150,202 151,678

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 150,200 151,676
150,202 151,678

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:




X Pelloux - Director



Mrs B Pelloux - Director


THE PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

The Patisserie Box 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.
Freehold property - 10% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

Financial instruments
Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

THE PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


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.

Provisions
Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis

Going concern
The directors have considered the risks and issues concerning the company and it's activities and no
material uncertainties that may cast significant doubt about the company's ability of the company to
continue as a going concern have been identified by the director.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2023 39,923 39,481 72,662
Additions - 3,155 -
At 31 December 2023 39,923 42,636 72,662
DEPRECIATION
At 1 January 2023 29,343 11,377 63,186
Charge for year 2,503 7,379 2,952
At 31 December 2023 31,846 18,756 66,138
NET BOOK VALUE
At 31 December 2023 8,077 23,880 6,524
At 31 December 2022 10,580 28,104 9,476

THE PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 25,570 - 177,636
Additions - 2,178 5,333
At 31 December 2023 25,570 2,178 182,969
DEPRECIATION
At 1 January 2023 19,502 - 123,408
Charge for year 1,517 201 14,552
At 31 December 2023 21,019 201 137,960
NET BOOK VALUE
At 31 December 2023 4,551 1,977 45,009
At 31 December 2022 6,068 - 54,228

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 33,673 58,154
Other debtors 9,557 -
VAT 8,048 11,079
51,278 69,233

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,100 7,100
Trade creditors 7,050 5,701
Social security and other taxes 1,582 1,315
Pensions payable 453 373
Directors' current accounts 701 677
Accrued expenses 701 425
17,587 15,591

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 7,100 7,100
Bank loans - 2-5 years 5,325 12,425
12,425 19,525

THE PATISSERIE BOX LIMITED (REGISTERED NUMBER: 10070679)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
X Pelloux
Balance outstanding at start of year 338 426
Amounts advanced 312 312
Amounts repaid (300 ) (400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 350 338

Mrs B Pelloux
Balance outstanding at start of year 339 427
Amounts advanced 312 312
Amounts repaid (300 ) (400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 351 339

No interest is being charged on the director's loan and there are no set repayment terms.