Registered number
06228931
Choclate Box Limited
Filleted Accounts
30 April 2024
Choclate Box Limited
Registered number: 06228931
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 77,400 91,059
Current assets
Stocks 157,538 161,380
Debtors 4 3,114 3,370
Cash at bank and in hand 34,127 32,310
194,779 197,060
Creditors: amounts falling due within one year 5 (78,254) (62,685)
Net current assets 116,525 134,375
Total assets less current liabilities 193,925 225,434
Creditors: amounts falling due after more than one year 6 (114,628) (126,702)
Net assets 79,297 98,732
Capital and reserves
Called up share capital 100 100
Profit and loss account 79,197 98,632
Shareholder's funds 79,297 98,732
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Bulent Parlak
Director
Approved by the board on 15 January 2025
Choclate Box 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. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
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:
Plant and machinery 15% reducing balance
Motor vehicles 15% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
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.
Leased assets
Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Functional and presentation currency
The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.
Employee benefits
Short-term employee benefits
Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Post-employment defined contribution plans
Amounts in respect of defined contributions plans are recognised as an expense as they are incurred.

Termination benefits
Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.
Going concern
The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 11 14
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 194,095 28,419 222,514
At 30 April 2024 194,095 28,419 222,514
Depreciation
At 1 May 2023 111,228 20,227 131,455
Charge for the year 12,430 1,229 13,659
At 30 April 2024 123,658 21,456 145,114
Net book value
At 30 April 2024 70,437 6,963 77,400
At 30 April 2023 82,867 8,192 91,059
4 Debtors 2024 2023
£ £
Other debtors 3,114 3,370
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 16,099 6,626
Taxation and social security costs 23,378 19,365
Other creditors 38,777 36,694
78,254 62,685
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 23,856 32,727
Other creditors 90,772 93,975
114,628 126,702
7 Related party transactions
Included within other creditors is directors loan of £37,177 (2023 - £35,095)
8 Controlling party
Bulent Parlak is the ultimate controlling party.
9 Other information
Choclate Box Limited is a private company limited by shares and incorporated in England. Its registered office is:
201 Lordship Lane
Tottenham
London
N17 6XF
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