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Registered number: 07711370
Custard and Crumble Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mrs Rachel Bradbury
Company Number 07711370
Registered Office 4 The Close
Harpenden
Hertfordshire
AL5 3NB
Accountants Tailored Accountancy Ltd
Chartered Management Accountants
23 High Street
Bagshot
Surrey
GU19 5AF
Page 1
Page 2
Balance Sheet
Registered number: 07711370
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,845 3,805
3,845 3,805
CURRENT ASSETS
Debtors 6 31,611 25,455
Cash at bank and in hand 54,689 39,945
86,300 65,400
Creditors: Amounts Falling Due Within One Year 7 (84,720 ) (82,871 )
NET CURRENT ASSETS (LIABILITIES) 1,580 (17,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,425 (13,666 )
NET ASSETS/(LIABILITIES) 5,425 (13,666 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 5,424 (13,667 )
SHAREHOLDERS' FUNDS 5,425 (13,666)
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For the year ending 31 July 2024 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
Mrs Rachel Bradbury
Director
23/09/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Custard and Crumble Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07711370 . The registered office is 4 The Close, Harpenden, Hertfordshire, AL5 3NB.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Website Development. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 25% straight line
Fixtures & Fittings 20% straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Other
£
Cost
As at 1 August 2023 17,340
Disposals (17,340 )
As at 31 July 2024 -
Amortisation
As at 1 August 2023 17,340
Disposals (17,340 )
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2023 8,644 1,333 9,977
Additions 1,586 - 1,586
Disposals (2,951 ) (1,333 ) (4,284 )
As at 31 July 2024 7,279 - 7,279
Depreciation
As at 1 August 2023 4,838 1,334 6,172
Provided during the period 1,546 - 1,546
Disposals (2,951 ) (1,333 ) (4,284 )
As at 31 July 2024 3,433 1 3,434
Net Book Value
As at 31 July 2024 3,846 (1 ) 3,845
As at 1 August 2023 3,806 (1 ) 3,805
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 30,518 24,474
Other debtors 43 981
Director's loan account 1,050 -
31,611 25,455
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1,410 ) 4,289
Corporation tax 7,688 -
VAT 15,503 6,725
Other creditors 327 313
Accruals and deferred income 62,612 57,725
Director's loan account - 13,819
84,720 82,871
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mrs Rachel Bradbury (13,819 ) 35,869 21,000 - 1,050
The above loan is unsecured, interest free and repayable on demand.
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