The Blind Chocolatier Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12108062

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,442		13,303

			13,442		13,303
CURRENT ASSETS
Stocks	5	500		500
Cash at bank and in hand		7,315		9,946

		7,815		10,446
Creditors: Amounts Falling Due Within One Year	6	(14,087 )		(8,574 )

NET CURRENT ASSETS (LIABILITIES)			(6,272 )		1,872

TOTAL ASSETS LESS CURRENT LIABILITIES			7,170		15,175

NET ASSETS			7,170		15,175

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			7,169		15,174

SHAREHOLDERS' FUNDS			7,170		15,175

For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stuart Hann

Director

07/04/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Blind Chocolatier Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12108062 . The registered office is Flat 9 St Johns Gardens, Lake Road, Windermere, LA23 2FD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2023	23,286
Additions	6,812

As at 31 July 2024	30,098

Depreciation
As at 1 August 2023	9,983
Provided during the period	6,673

As at 31 July 2024	16,656

Net Book Value
As at 31 July 2024	13,442

As at 1 August 2023	13,303

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Page 3

The Blind Chocolatier Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2024

5. Stocks

	2024	2023
	£	£
Stock - materials and finished goods	500	500

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Corporation tax	-	257
Accruals and deferred income	990	495
Director's loan account	13,097	7,822

	14,087	8,574

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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