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REGISTERED NUMBER: 09667471 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE CORNISH CANDY SHOPPE LTD

THE CORNISH CANDY SHOPPE LTD (REGISTERED NUMBER: 09667471)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


THE CORNISH CANDY SHOPPE LTD (REGISTERED NUMBER: 09667471)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,100
Tangible assets 5 10,855 670
10,855 1,770

CURRENT ASSETS
Stocks 7,238 10,152
Debtors 6 11,165 -
Cash at bank and in hand 28,392 35,107
46,795 45,259
CREDITORS
Amounts falling due within one year 7 15,832 13,952
NET CURRENT ASSETS 30,963 31,307
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,818

33,077

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 41,716 32,975
SHAREHOLDERS' FUNDS 41,818 33,077

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

THE CORNISH CANDY SHOPPE LTD (REGISTERED NUMBER: 09667471)

BALANCE SHEET - continued
31 MARCH 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2025 and were signed by:





Ms C Chard - Director


THE CORNISH CANDY SHOPPE LTD (REGISTERED NUMBER: 09667471)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

The Cornish Candy Shoppe Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09667471

Registered office: The Old School
The Stennack
St Ives
Cornwall
TR26 1QU

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Government grants
In accordance with section 24 of FRS102 the government grants received have been recognised under the performance model.

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 and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

THE CORNISH CANDY SHOPPE LTD (REGISTERED NUMBER: 09667471)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 11,000
AMORTISATION
At 1 April 2024 9,900
Charge for year 1,100
At 31 March 2025 11,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 1,100

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 3,676
Additions 11,581
At 31 March 2025 15,257
DEPRECIATION
At 1 April 2024 3,006
Charge for year 1,396
At 31 March 2025 4,402
NET BOOK VALUE
At 31 March 2025 10,855
At 31 March 2024 670

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 11,165 -

THE CORNISH CANDY SHOPPE LTD (REGISTERED NUMBER: 09667471)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 3,700 3,589
Other creditors 12,132 10,363
15,832 13,952