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REGISTERED NUMBER: 11077134 (England and Wales)















Financial Statements for the Year Ended 28 February 2024

for

The Liverpool Cheesecake Company Ltd

The Liverpool Cheesecake Company Ltd (Registered number: 11077134)






Contents of the Financial Statements
for the Year Ended 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Liverpool Cheesecake Company Ltd

Company Information
for the Year Ended 28 February 2024







DIRECTOR: A D Cringle





REGISTERED OFFICE: 23 Goodlass Road
Liverpool
Merseyside
L24 9HJ





REGISTERED NUMBER: 11077134 (England and Wales)





ACCOUNTANTS: Cobham Murphy PHD Limited
116 Duke Street
Liverpool
L1 5JW

The Liverpool Cheesecake Company Ltd (Registered number: 11077134)

Balance Sheet
28 February 2024

28.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,508 3,135

CREDITORS
Amounts falling due within one year 5 2,344 1,963
NET CURRENT LIABILITIES (2,344 ) (1,963 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

164

1,172

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 163 1,171
164 1,172

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 22 October 2024 and were signed by:





A D Cringle - Director


The Liverpool Cheesecake Company Ltd (Registered number: 11077134)

Notes to the Financial Statements
for the Year Ended 28 February 2024

1. STATUTORY INFORMATION

The Liverpool Cheesecake Company Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11077134 and the registered office is 116 Duke Street, Liverpool L1 5JW.

The presentation and functional 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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

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.
Plant and machinery etc - 20% on reducing balance

Financial instruments
Directors loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.

The Liverpool Cheesecake Company Ltd (Registered number: 11077134)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 3 ).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023
and 28 February 2024 5,899
DEPRECIATION
At 1 March 2023 2,764
Charge for year 627
At 28 February 2024 3,391
NET BOOK VALUE
At 28 February 2024 2,508
At 28 February 2023 3,135

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Taxation and social security - 1,009
Other creditors 2,344 954
2,344 1,963