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Registered Number: 06824550
England and Wales

 

 

 

LIZS BAKERY & COFFEE SHOP LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
LJ Accountancy Services Ltd
30 April 2024



....................................................

LJ Accountancy Services Ltd

Penffynnon
Hawthorn Rise
Haverfordwest
SA61 2AX
20 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 15,000    18,000 
Tangible fixed assets 4 327,799    317,782 
342,799    335,782 
Current assets      
Stocks 750    700 
Debtors 2,433    2,264 
Cash at bank and in hand 15,131    29,491 
18,314    32,455 
Creditors: amount falling due within one year (71,980)   (83,325)
Net current assets (53,666)   (50,870)
 
Total assets less current liabilities 289,133    284,912 
Creditors: amount falling due after more than one year (218,951)   (241,232)
Net assets 70,182    43,680 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 70,180    43,678 
Shareholders' funds 70,182    43,680 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 November 2024 and were signed by:


-------------------------------
Elizabeth Margaret Jenkins
Director
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General Information
Lizs Bakery & Coffee Shop Ltd is a private company, limited by shares, registered in England and Wales, registration number 06824550, registration address 12 High Street, Narberth, Pembrokeshire, SA67 7AR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 5 years Straight Line
Plant and Machinery 5 years Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2023 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 60,000    60,000 
Additions  
Disposals  
At 30 April 2024 60,000    60,000 
Amortisation
At 01 May 2023 42,000    42,000 
Charge for year 3,000    3,000 
On disposals  
At 30 April 2024 45,000    45,000 
Net book values
At 30 April 2024 15,000    15,000 
At 30 April 2023 18,000    18,000 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Total
  £   £   £
At 01 May 2023 309,561    63,674    373,235 
Additions   14,621    14,621 
Disposals    
At 30 April 2024 309,561    78,295    387,856 
Depreciation
At 01 May 2023   55,453    55,453 
Charge for year   4,604    4,604 
On disposals    
At 30 April 2024   60,057    60,057 
Net book values
Closing balance as at 30 April 2024 309,561    18,238    327,799 
Opening balance as at 01 May 2023 309,561    8,221    317,782 


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