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Registered number: 10263870
THE EGGFREE CAKE BOX CRAWLEY LIMITED
Unaudited Financial Statements
For the Period 1 August 2022 to 31 January 2024
Taxave Limited
59 Gales Drive
Crawley
RH10 1QA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10263870
31 January 2024 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 267 919
267 919
CURRENT ASSETS
Stocks 6 10,000 18,500
Debtors 7 12,174 14,210
Cash at bank and in hand 11,701 25,438
33,875 58,148
Creditors: Amounts Falling Due Within One Year 8 (73,078 ) (27,449 )
NET CURRENT ASSETS (LIABILITIES) (39,203 ) 30,699
TOTAL ASSETS LESS CURRENT LIABILITIES (38,936 ) 31,618
Creditors: Amounts Falling Due After More Than One Year 9 - (30,200 )
NET (LIABILITIES)/ASSETS (38,936 ) 1,418
CAPITAL AND RESERVES
Called up share capital 10 600 600
Profit and Loss Account (39,536 ) 818
SHAREHOLDERS' FUNDS (38,936) 1,418
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For the period 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.
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.
The financial statements were approved by the board of directors on 29 October 2024 and were signed on its behalf by:
Mr Ram Kumar Singh
Director
29th October 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
THE EGGFREE CAKE BOX CRAWLEY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10263870 . The registered office is 51 Heather Road, Binley Woods, Coventry, CV3 2DE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are a shop lease premium It is amortised to profit and loss account over its estimated economic life of 46 months. This was extended by a further 20 years from 16th January 2022, and amortized in full due to sale of the business as at 31st January 2024
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:
Leasehold Term of the lease 46 months
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. 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 year 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Intangible Assets
Other
£
Cost
As at 1 August 2022 35,000
As at 31 January 2024 35,000
Amortisation
As at 1 August 2022 35,000
As at 31 January 2024 35,000
Net Book Value
As at 31 January 2024 -
As at 1 August 2022 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 August 2022 30,250 36,387 2,405 6,160 75,202
As at 31 January 2024 30,250 36,387 2,405 6,160 75,202
Depreciation
As at 1 August 2022 30,250 35,745 2,405 5,883 74,283
Provided during the period - 492 - 160 652
As at 31 January 2024 30,250 36,237 2,405 6,043 74,935
Net Book Value
As at 31 January 2024 - 150 - 117 267
As at 1 August 2022 - 642 - 277 919
6. Stocks
31 January 2024 31 July 2022
£ £
Stock 10,000 18,500
7. Debtors
31 January 2024 31 July 2022
£ £
Due within one year
Prepayments and accrued income 298 3,038
Other debtors 6,022 7,592
VAT 5,854 3,580
12,174 14,210
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8. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 July 2022
£ £
Trade creditors 21,657 10,263
Bank loans and overdrafts - 10,150
Corporation tax - 2,394
Other taxes and social security - 1,519
Pension Liability 221 517
Accruals and deferred income 1,200 2,606
Directors' loan accounts 50,000 -
73,078 27,449
9. Creditors: Amounts Falling Due After More Than One Year
31 January 2024 31 July 2022
£ £
Bank loans - 30,200
- 30,200
10. Share Capital
31 January 2024 31 July 2022
£ £
Allotted, Called up and fully paid 600 600
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