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REGISTERED NUMBER: 02923955 (England and Wales)



















ALPINE FROZEN DESSERTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






ALPINE FROZEN DESSERTS LIMITED (REGISTERED NUMBER: 02923955)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


ALPINE FROZEN DESSERTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mr A D Fischman





SECRETARY: Mrs B Fischman





REGISTERED OFFICE: 36 Theydon Road
London
E5 9NA





REGISTERED NUMBER: 02923955 (England and Wales)





ACCOUNTANTS: Sugarwhite Meyer Accountants Ltd
First Floor
94 Stamford Hill
London
N16 6XS

ALPINE FROZEN DESSERTS LIMITED (REGISTERED NUMBER: 02923955)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 54,372 64,674

CURRENT ASSETS
Stocks 6 20,400 15,900
Debtors 7 327,122 338,822
Cash at bank 52,447 50,582
399,969 405,304
CREDITORS
Amounts falling due within one year 8 167,748 187,464
NET CURRENT ASSETS 232,221 217,840
TOTAL ASSETS LESS CURRENT
LIABILITIES

286,593

282,514

CREDITORS
Amounts falling due after more than one
year

9

(12,894

)

(22,894

)

PROVISIONS FOR LIABILITIES 10 (12,534 ) (12,126 )
NET ASSETS 261,165 247,494

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 261,164 247,493
SHAREHOLDERS' FUNDS 261,165 247,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ALPINE FROZEN DESSERTS LIMITED (REGISTERED NUMBER: 02923955)

BALANCE SHEET - continued
30 APRIL 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2024 and were signed by:





Mr A D Fischman - Director


ALPINE FROZEN DESSERTS LIMITED (REGISTERED NUMBER: 02923955)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Alpine Frozen Desserts 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office 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 tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 7 ) .

ALPINE FROZEN DESSERTS LIMITED (REGISTERED NUMBER: 02923955)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 506,610 36,469 26,495 1,370 570,944
Additions 7,823 - - - 7,823
At 30 April 2024 514,433 36,469 26,495 1,370 578,767
DEPRECIATION
At 1 May 2023 457,993 35,409 11,592 1,276 506,270
Charge for year 14,110 265 3,726 24 18,125
At 30 April 2024 472,103 35,674 15,318 1,300 524,395
NET BOOK VALUE
At 30 April 2024 42,330 795 11,177 70 54,372
At 30 April 2023 48,617 1,060 14,903 94 64,674

6. STOCKS
2024 2023
£    £   
Stocks 20,400 15,900

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,697 25,397
Other debtors 313,425 313,425
327,122 338,822

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security 27,911 14,770
Other creditors 129,837 162,694
167,748 187,464

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 12,894 22,894

ALPINE FROZEN DESSERTS LIMITED (REGISTERED NUMBER: 02923955)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 12,534 12,126

Deferred
tax
£   
Balance at 1 May 2023 12,126
Charge to Profit and Loss Account during year 408
Balance at 30 April 2024 12,534

The provision for deferred tax is in respect of accelerated capital allowances.

11. RELATED PARTY DISCLOSURES

Other debtors include amounts aggregating £269,809 (2023: £269,809) due from a related company under common control.