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REGISTERED NUMBER: 03004491 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

LINDEN LADY CHOCOLATES LIMITED

LINDEN LADY CHOCOLATES LIMITED (REGISTERED NUMBER: 03004491)

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


LINDEN LADY CHOCOLATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr M J Callaghan
Ms C King





REGISTERED OFFICE: Walnut Tree Farm
Birch Road
Copford
Colchester
CO3 1DR





REGISTERED NUMBER: 03004491 (England and Wales)





ACCOUNTANTS: Galloways Accounting
First Floor
Ridgeland House
15 Carfax
Horsham
West Sussex
RH12 1DY

LINDEN LADY CHOCOLATES LIMITED (REGISTERED NUMBER: 03004491)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 357,394 359,501

CURRENT ASSETS
Stocks 52,750 64,000
Debtors 5 162,903 139,594
Cash at bank 139,733 248,918
355,386 452,512
CREDITORS
Amounts falling due within one year 6 109,811 163,534
NET CURRENT ASSETS 245,575 288,978
TOTAL ASSETS LESS CURRENT
LIABILITIES

602,969

648,479

CREDITORS
Amounts falling due after more than one
year

7

(245,639

)

(343,982

)

PROVISIONS FOR LIABILITIES (15,542 ) -
NET ASSETS 341,788 304,497

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 187,316 202,858
Retained earnings 154,372 101,539
341,788 304,497

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.

LINDEN LADY CHOCOLATES LIMITED (REGISTERED NUMBER: 03004491)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by:





Mr M J Callaghan - Director


LINDEN LADY CHOCOLATES LIMITED (REGISTERED NUMBER: 03004491)

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


1. STATUTORY INFORMATION

Linden Lady Chocolates 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 (£).


Monetary amounts in these financial statements are rounded to the nearest £.

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.

This is modified to include the revaluation of freehold property.

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
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property - nil
Plant and machinery - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 25% 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 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.

LINDEN LADY CHOCOLATES LIMITED (REGISTERED NUMBER: 03004491)

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


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2023
and 31 December 2023 350,000 36,038 1,810 26,200 414,048
DEPRECIATION
At 1 January 2023 - 31,811 668 22,068 54,547
Charge for year - 845 229 1,033 2,107
At 31 December 2023 - 32,656 897 23,101 56,654
NET BOOK VALUE
At 31 December 2023 350,000 3,382 913 3,099 357,394
At 31 December 2022 350,000 4,227 1,142 4,132 359,501

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 154,396 134,592
Other debtors 1,139 1,139
Tax 2,760 -
Prepayments 4,608 3,863
162,903 139,594

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 28,332 38,334
Trade creditors 22,421 21,371
Tax - 6,166
Deferred Tax - 67,091
Social security and other taxes 16,367 3,923
VAT 34,520 10,130
Other creditors 4,838 13,488
Accrued expenses 3,333 3,031
109,811 163,534

LINDEN LADY CHOCOLATES LIMITED (REGISTERED NUMBER: 03004491)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Directors' loan accounts 245,639 343,982

8. RESERVES
Revaluation
reserve
£   
At 1 January 2023 202,858
Deferred tax (15,542 )

At 31 December 2023 187,316