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Registered number: 13312269
The Brownie Box (Cheshire) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13312269
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,988 41,847
30,988 41,847
CURRENT ASSETS
Stocks 5 850 -
Debtors 6 14,638 5,837
Cash at bank and in hand 3,144 4,221
18,632 10,058
Creditors: Amounts Falling Due Within One Year 7 (31,269 ) (63,623 )
NET CURRENT ASSETS (LIABILITIES) (12,637 ) (53,565 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,351 (11,718 )
Creditors: Amounts Falling Due After More Than One Year 8 (18,162 ) (23,349 )
NET ASSETS/(LIABILITIES) 189 (35,067 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 89 (35,167 )
SHAREHOLDERS' FUNDS 189 (35,067)
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
G Farquhar
Director
28 April 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Brownie Box (Cheshire) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13312269 . The registered office is Golborne Lodge Workshops, Milton Green, Chester, Cheshire, CH3 9DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
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:
Plant & Machinery 20% on cost
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. Pensions
The company makes contributions into employees' personal defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 25)
16 25
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 54,446 2,277 56,723
Additions 977 - 977
As at 30 April 2024 55,423 2,277 57,700
Depreciation
As at 1 May 2023 13,923 953 14,876
Provided during the period 11,084 752 11,836
As at 30 April 2024 25,007 1,705 26,712
Net Book Value
As at 30 April 2024 30,416 572 30,988
As at 1 May 2023 40,523 1,324 41,847
5. Stocks
2024 2023
£ £
Stock 850 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,138 -
Other debtors 11,500 5,837
14,638 5,837
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,824 4,524
Trade creditors 171 -
Other loans 12,135 14,578
Other creditors 10,535 31,891
Taxation and social security 3,604 12,630
31,269 63,623
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,162 23,349
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9. Secured Creditors
Of the creditors the following amounts are secured.  The hire purchase contracts are secured over the assets to which they relate to.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,986 27,873
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,824 4,524
Later than one year and not later than five years 18,162 23,349
22,986 27,873
22,986 27,873
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 18,000 -
18,000 -
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mrs Gemma Farquhar - 8,480 - - 8,480
The above loan is unsecured, interest free and was repaid in full by 31 January 2025.
14. Related Party Transactions
The directors have made an interest free loan available to the company of £nil (2023 - £21,298) which is repayable on demand.
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