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REGISTERED NUMBER: 11491865 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Pembrokeshire Larder Food Company Ltd

Pembrokeshire Larder Food Company Ltd (Registered number: 11491865)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pembrokeshire Larder Food Company Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mrs S R Mathias





REGISTERED OFFICE: 22 Nun Street
St. Davids
Pembrokeshire
SA62 6NT





REGISTERED NUMBER: 11491865 (England and Wales)

Pembrokeshire Larder Food Company Ltd (Registered number: 11491865)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,844 8,065

CURRENT ASSETS
Stocks 500 1,000
Debtors 5 5,811 16,233
Cash at bank and in hand 85,942 109,097
92,253 126,330
CREDITORS
Amounts falling due within one year 6 55,971 71,060
NET CURRENT ASSETS 36,282 55,270
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,126

63,335

PROVISIONS FOR LIABILITIES 1,490 1,532
NET ASSETS 42,636 61,803

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 42,635 61,802
SHAREHOLDERS' FUNDS 42,636 61,803

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

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

The director acknowledges her 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.

Pembrokeshire Larder Food Company Ltd (Registered number: 11491865)

Balance Sheet - continued
31 July 2024


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 30 October 2024 and were signed by:





Mrs S R Mathias - Director


Pembrokeshire Larder Food Company Ltd (Registered number: 11491865)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Pembrokeshire Larder Food Company Ltd 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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

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.

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.

Pembrokeshire Larder Food Company Ltd (Registered number: 11491865)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2023 10,210 461 540 11,211
Additions 1,100 - - 1,100
At 31 July 2024 11,310 461 540 12,311
DEPRECIATION
At 1 August 2023 2,608 129 409 3,146
Charge for year 1,181 50 90 1,321
At 31 July 2024 3,789 179 499 4,467
NET BOOK VALUE
At 31 July 2024 7,521 282 41 7,844
At 31 July 2023 7,602 332 131 8,065

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 811 11,233
Other debtors 5,000 5,000
5,811 16,233

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 1,084 6,314
Taxation and social security 19,487 18,927
Other creditors 35,400 45,819
55,971 71,060