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Registered Number: 12204722
England and Wales

 

 

 

JON'S CAKES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2022

End date: 29 December 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Intangible fixed assets 3 8,400    9,600 
Tangible fixed assets 4 1,864    2,660 
10,264    12,260 
Current assets      
Debtors 9,633    2,292 
Cash at bank and in hand 6,140    7,536 
15,773    9,828 
Creditors: amount falling due within one year (12,239)   (5,175)
Net current assets 3,534    4,653 
 
Total assets less current liabilities 13,798    16,913 
Creditors: amount falling due after more than one year (10,878)   (12,625)
Provisions for liabilities (833)  
Net assets 2,087    4,288 
 

Capital and reserves
     
Called up share capital 5 50    50 
Profit and loss account 2,037    4,238 
Shareholders' funds 2,087    4,288 
 


For the period ended 29 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 November 2024 and were signed on its behalf by:


-------------------------------
Jonathan Garrity
Director
1
General Information
Jon's Cakes Ltd is a private company, limited by shares, registered in England and Wales, registration number 12204722, registration address 59 Norton Road, Worsley, Manchester, M28 1AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 years Straight Line
Fixtures and Fittings 5 years Straight Line
Computer Equipment 4 years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 3 (2021 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2022 12,000    12,000 
Additions  
Disposals  
At 29 December 2022 12,000    12,000 
Amortisation
At 01 January 2022 2,400    2,400 
Charge for period 1,200    1,200 
On disposals  
At 29 December 2022 3,600    3,600 
Net book values
At 29 December 2022 8,400    8,400 
At 31 December 2021 9,600    9,600 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 January 2022 1,173    1,345    2,057    4,575 
Additions      
Disposals      
At 29 December 2022 1,173    1,345    2,057    4,575 
Depreciation
At 01 January 2022 377    422    843    1,642 
Charge for period 235    269    565    1,069 
On disposals      
At 29 December 2022 612    691    1,408    2,711 
Net book values
Closing balance as at 29 December 2022 561    654    649    1,864 
Opening balance as at 01 January 2022 704    928    1,028    2,660 


5.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
100 Class A shares of £0.50 each 50    50 
50    50 

2