Registered number
08459974
Crumbs Poole Limited
Filleted Accounts
30 April 2024
Crumbs Poole Limited
Registered number: 08459974
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 45,000 49,500
Tangible assets 4 19,588 14,183
64,588 63,683
Current assets
Stocks 2,200 1,670
Debtors 5 17,165 29,651
Cash at bank and in hand 2,965 412
22,330 31,733
Creditors: amounts falling due within one year 6 (18,561) (22,879)
Net current assets 3,769 8,854
Net assets 68,357 72,537
Capital and reserves
Called up share capital 110 110
Profit and loss account 68,247 72,427
Shareholders' funds 68,357 72,537
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Khadjiev
Director
Approved by the board on 10 January 2025
Crumbs Poole Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold 0% reducing balance
Plant and machinery 20% reducing balance
Fixtures,fittings and equipment 20% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 8
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 90,000
At 30 April 2024 90,000
Amortisation
At 1 May 2023 40,500
Provided during the year 4,500
At 30 April 2024 45,000
Net book value
At 30 April 2024 45,000
At 30 April 2023 49,500
Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
4 Tangible fixed assets
Leasehold costs Plant and machinery etc Total
£ £ £
Cost
At 1 May 2023 1,000 41,859 42,859
Additions - 10,110 10,110
Disposals (1,000) - (1,000)
At 30 April 2024 - 51,969 51,969
Depreciation
At 1 May 2023 - 28,676 28,676
Charge for the year - 3,705 3,705
At 30 April 2024 - 32,381 32,381
Net book value
At 30 April 2024 - 19,588 19,588
At 30 April 2023 1,000 13,183 14,183
5 Debtors 2024 2023
£ £
Trade debtors 6,074 2,915
Directors' current accounts 7,218 -
Other debtors 3,873 26,736
17,165 29,651
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank overdraft - 2,982
Corporation tax 11,842 17,149
Taxation and social security costs 1,547 903
Other creditors 5,172 1,845
18,561 22,879
7 Other information
Crumbs Poole Limited is a private company limited by shares and incorporated in England. Its registered office is:
117 Sterte Road
Poole
Dorset
BH15 2AE
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