1 February 2023 false No description of principal activity Taxfiler 2024.5 04153059business:PrivateLimitedCompanyLtd2023-02-012024-01-31 041530592023-01-31 041530592023-02-012024-01-31 04153059business:AuditExemptWithAccountantsReport2023-02-012024-01-31 04153059business:FilletedAccounts2023-02-012024-01-31 041530592024-01-31 04153059business:Director12023-02-012024-01-31 04153059business:Director22023-02-012024-01-31 04153059business:RegisteredOffice2023-02-012024-01-31 041530592023-01-31 04153059core:WithinOneYear2024-01-31 04153059core:WithinOneYear2023-01-31 04153059core:AfterOneYear2024-01-31 04153059core:AfterOneYear2023-01-31 04153059core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 04153059core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 04153059core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 04153059core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 04153059core:PreviouslyStatedAmount2024-01-31 04153059core:PreviouslyStatedAmount2023-01-31 04153059business:SmallEntities2023-02-012024-01-31 04153059countries:EnglandWales2023-02-012024-01-31 04153059core:PlantMachinery2023-02-012024-01-31 04153059core:FurnitureFittings2023-02-012024-01-31 04153059core:PlantMachinery2023-01-31 04153059core:FurnitureFittings2023-01-31 04153059core:PlantMachinery2024-01-31 04153059core:FurnitureFittings2024-01-31 041530592022-02-012023-01-31 iso4217:GBP xbrli:pure
Company Registration No. 04153059 (England and Wales)
TREASURE CHOCOLATES LIMITED Unaudited accounts for the year ended 31 January 2024
TREASURE CHOCOLATES LIMITED Unaudited accounts Contents
Page
- 2 -
TREASURE CHOCOLATES LIMITED Company Information for the year ended 31 January 2024
Directors
Franz Hippel Franz Hippel
Company Number
04153059 (England and Wales)
Registered Office
1 BRUNEL COURT, BRUNEL ROAD EARLSTREES INDUSTRIAL ESTATE CORBY NORTHAMPTONSHIRE NN17 4UB UNITED KINGDOM
Accountants
Donna Urquhart - ITStorm Ltd 10 Earlstrees Court Earlstrees Industrial Estate CORBY Northants NN17 4AX
- 3 -
TREASURE CHOCOLATES LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
123,478 
134,323 
Current assets
Inventories
20,193 
19,662 
Debtors
43,317 
20,697 
Cash at bank and in hand
(17,797)
(15,855)
45,713 
24,504 
Creditors: amounts falling due within one year
(85,048)
(69,818)
Net current liabilities
(39,335)
(45,314)
Total assets less current liabilities
84,143 
89,009 
Creditors: amounts falling due after more than one year
(23,163)
(37,178)
Net assets
60,980 
51,831 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
60,880 
51,731 
Shareholders' funds
60,980 
51,831 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by
Franz Hippel Director Company Registration No. 04153059
- 4 -
TREASURE CHOCOLATES LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
TREASURE CHOCOLATES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04153059. The registered office is 1 BRUNEL COURT, BRUNEL ROAD, EARLSTREES INDUSTRIAL ESTATE, CORBY, NORTHAMPTONSHIRE, NN17 4UB, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% of net book value
Fixtures & fittings
25% of net book value
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets and hire purchase contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
TREASURE CHOCOLATES LIMITED Notes to the Accounts for the year ended 31 January 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
377,264 
13,879 
391,143 
Additions
10,871 
332 
11,203 
At 31 January 2024
388,135 
14,211 
402,346 
Depreciation
At 1 February 2023
244,786 
12,034 
256,820 
Charge for the year
21,504 
544 
22,048 
At 31 January 2024
266,290 
12,578 
278,868 
Net book value
At 31 January 2024
121,845 
1,633 
123,478 
At 31 January 2023
132,478 
1,845 
134,323 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,548 
13,072 
Accrued income and prepayments
8,769 
7,625 
43,317 
20,697 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,000 
4,000 
VAT
18,544 
13,163 
Obligations under finance leases and hire purchase contracts
7,980 
7,980 
Trade creditors
5,967 
5,216 
Taxes and social security
4,176 
4,013 
Other creditors
15,000 
- 
Loans from directors
28,093 
33,555 
Accruals
1,288 
1,891 
85,048 
69,818 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,000 
16,000 
Obligations under finance leases and hire purchase contracts
13,163 
21,178 
23,163 
37,178 
8
Transactions with related parties
The company was under the control of its director who held 100% of the share capital. Dividends for the year £0. (2022 £0.)
- 6 -
TREASURE CHOCOLATES LIMITED Notes to the Accounts for the year ended 31 January 2024
9
Average number of employees
During the year the average number of employees was 8 (2023: 9).
- 7 -