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Company Registration No. 05056419 (England and Wales)
THE HANDMADE SCOTCH EGG COMPANY LIMITED Unaudited accounts for the year ended 30 September 2024
THE HANDMADE SCOTCH EGG COMPANY LIMITED Unaudited accounts Contents
Page
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THE HANDMADE SCOTCH EGG COMPANY LIMITED Company Information for the year ended 30 September 2024
Directors
N Chambers P Chambers
Secretary
P Chambers
Company Number
05056419 (England and Wales)
Registered Office
THE NEST LITTLE VERZONS FARM HEREFORD ROAD LEDBURY HR8 2PZ ENGLAND
Accountants
EK Accounting & Tax Services Limited Fusion At Magna Business Centre, Unit 23 Magna Way Rotherham S60 1FE
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THE HANDMADE SCOTCH EGG COMPANY LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,000 
8,000 
Tangible assets
685,205 
732,320 
689,205 
740,320 
Current assets
Inventories
69,299 
58,351 
Debtors
170,172 
150,328 
Cash at bank and in hand
53,015 
34,233 
292,486 
242,912 
Creditors: amounts falling due within one year
(314,840)
(290,778)
Net current liabilities
(22,354)
(47,866)
Total assets less current liabilities
666,851 
692,454 
Creditors: amounts falling due after more than one year
(267,971)
(307,784)
Net assets
398,880 
384,670 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
398,780 
384,570 
Shareholders' funds
398,880 
384,670 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2024 and were signed on its behalf by
N Chambers Director Company Registration No. 05056419
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THE HANDMADE SCOTCH EGG COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
THE HANDMADE SCOTCH EGG COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05056419. The registered office is THE NEST LITTLE VERZONS FARM, HEREFORD ROAD, LEDBURY, HR8 2PZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
20 - 50% reducing balance
Motor vehicles
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
40,000 
At 30 September 2024
40,000 
Amortisation
At 1 October 2023
32,000 
Charge for the year
4,000 
At 30 September 2024
36,000 
Net book value
At 30 September 2024
4,000 
At 30 September 2023
8,000 
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THE HANDMADE SCOTCH EGG COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
576,970 
384,209 
136,294 
1,097,473 
Additions
- 
4,337 
- 
4,337 
At 30 September 2024
576,970 
388,546 
136,294 
1,101,810 
Depreciation
At 1 October 2023
85,745 
264,364 
15,044 
365,153 
Charge for the year
9,792 
27,810 
13,850 
51,452 
At 30 September 2024
95,537 
292,174 
28,894 
416,605 
Net book value
At 30 September 2024
481,433 
96,372 
107,400 
685,205 
At 30 September 2023
491,225 
119,845 
121,250 
732,320 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
753 
1,848 
Trade debtors
140,124 
148,480 
Accrued income and prepayments
4,000 
- 
Other debtors
25,295 
- 
170,172 
150,328 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
90,663 
127,598 
Trade creditors
192,297 
140,909 
Taxes and social security
22,991 
16,174 
Other creditors
6,389 
2,814 
Loans from directors
- 
783 
Accruals
2,500 
2,500 
314,840 
290,778 
The bank overdraft is secured by a floating charge over the company's assets together with a personal guarantee by the directors which is limited to £35,000 (2023: £35,000).
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
267,971 
307,784 
Bank loans are secured on the freehold property of the company.
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THE HANDMADE SCOTCH EGG COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director
(783)
25,295 
(783)
25,295 
(783)
25,295 
(783)
25,295 
11
Average number of employees
During the year the average number of employees was 65 (2023: 65).
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