2023-04-012024-03-312024-03-31false06694312THE CHOCOLATE DOGS COMPANY 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THE CHOCOLATE DOGS COMPANY LIMITED

Registered Number
06694312
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

THE CHOCOLATE DOGS COMPANY LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

FOY, Charlotte Louise
FOY, James Edward

Registered Address

The White Horse White Horse Lane
Birstall
Leicester
LE4 4EF

Registered Number

06694312 (England and Wales)
THE CHOCOLATE DOGS COMPANY LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets364,92767,476
64,92767,476
Current assets
Stocks418,68912,295
Debtors517,63618,225
Cash at bank and on hand68,11974,800
104,444105,320
Creditors amounts falling due within one year6(122,277)(82,239)
Net current assets (liabilities)(17,833)23,081
Total assets less current liabilities47,09490,557
Creditors amounts falling due after one year7(11,667)(31,667)
Net assets35,42758,890
Capital and reserves
Called up share capital33
Profit and loss account35,42458,887
Shareholders' funds35,42758,890
The financial statements were approved and authorised for issue by the Board of Directors on 16 September 2024, and are signed on its behalf by:
FOY, Charlotte Louise
Director
FOY, James Edward
Director

Registered Company No. 06694312
THE CHOCOLATE DOGS COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery20-
Vehicles20-
Office Equipment20-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2627
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2337,546128,24727,2454,253197,291
Additions---4,6004,600
At 31 March 2437,546128,24727,2458,853201,891
Depreciation and impairment
At 01 April 23458118,6989,808851129,815
Charge for year4581,9103,4871,2947,149
At 31 March 24916120,60813,2952,145136,964
Net book value
At 31 March 2436,6307,63913,9506,70864,927
At 31 March 2337,0889,54917,4373,40267,476
4.Stocks

2024

2023

££
Other stocks18,68912,295
Total18,68912,295
5.Debtors: amounts due within one year

2024

2023

££
Other debtors17,63610,238
Prepayments and accrued income-7,987
Total17,63618,225
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables60,04534,082
Bank borrowings and overdrafts10,000-
Taxation and social security43,01426,644
Other creditors7,46819,764
Accrued liabilities and deferred income1,7501,749
Total122,27782,239
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts11,66731,667
Total11,66731,667