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REGISTERED NUMBER: 09103521 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

LETTER BOX HAMPER COMPANY LIMITED

LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LETTER BOX HAMPER COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: J P Winfield
Miss T Wattam





REGISTERED OFFICE: 1 Belhay
Penryn
Cornwall
TR10 8DF





REGISTERED NUMBER: 09103521 (England and Wales)





ACCOUNTANTS: Merlin Accountancy Services Ltd
2nd Floor
33 Longbrook Street
Exeter
Devon
EX4 6AW

LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 62,932 43,971

CURRENT ASSETS
Stocks 9,482 6,755
Debtors 5 19,820 51,631
Cash at bank 6,051 10,250
35,353 68,636
CREDITORS
Amounts falling due within one year 6 22,366 42,773
NET CURRENT ASSETS 12,987 25,863
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,919

69,834

PROVISIONS FOR LIABILITIES 7 3,597 2,803
NET ASSETS 72,322 67,031

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 72,321 67,030
SHAREHOLDERS' FUNDS 11 72,322 67,031

LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

BALANCE SHEET - continued
31 JANUARY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





J P Winfield - Director


LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Letter Box Hamper Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 33,802 3,808 8,452 9,647 55,709
Additions 21,164 - 1,412 - 22,576
At 31 January 2024 54,966 3,808 9,864 9,647 78,285
DEPRECIATION
At 1 February 2023 675 1,773 2,328 6,962 11,738
Charge for year 1,101 408 1,508 598 3,615
At 31 January 2024 1,776 2,181 3,836 7,560 15,353
NET BOOK VALUE
At 31 January 2024 53,190 1,627 6,028 2,087 62,932
At 31 January 2023 33,127 2,035 6,124 2,685 43,971

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 1,294 18,872
Other debtors 18,526 32,759
19,820 51,631

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,134 5,710
Taxation and social security 11,820 429
Other creditors 1,412 36,634
22,366 42,773

LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 3,597 2,803

Deferred
tax
£   
Balance at 1 February 2023 2,803
Charge to Income Statement during year 794
Balance at 31 January 2024 3,597

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
J P Winfield and Miss T Wattam
Balance outstanding at start of year 5,414 6,556
Amounts advanced 1,685 5,414
Amounts repaid (5,414 ) (6,556 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,685 5,414

During the year the directors had a loan with the company. No interest is charged on this loan and there are no terms for repayment.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £37,700 (2023 - £86,690) were paid to the directors .

10. ULTIMATE CONTROLLING PARTY

The controlling party is J P Winfield.

LETTER BOX HAMPER COMPANY LIMITED (REGISTERED NUMBER: 09103521)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

11. RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS
2024 2023
£    £   
Profit/(loss) for the financial year 42,991 (26,879 )
Dividends (37,700 ) (86,690 )
Net addition/(reduction) to shareholders' funds 5,291 (113,569 )
Opening shareholders' funds 67,031 180,600
Closing shareholders' funds 72,322 67,031