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Company Registration No. 12451484 (England and Wales)
The Abinger Cookery School Limited Unaudited accounts for the period from 1 April 2025 to 30 June 2025
The Abinger Cookery School Limited Unaudited accounts Contents
Page
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The Abinger Cookery School Limited Company Information for the period from 1 April 2025 to 30 June 2025
Directors
MARSH, Christopher Alan MARSH, Elizabeth Antonia MARSH, Stephanie Louise
Company Number
12451484 (England and Wales)
Registered Office
Longfrey Cottage Dorking Road Chilworth Guildford Surrey GU4 8RH England
Accountants
Surrey Hills Accountancy Limited The Old Workshop Longfrey Cottage Dorking Road Chilworth GU4 8RH
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The Abinger Cookery School Limited Statement of financial position as at 30 June 2025
30/06/2025 
31/03/2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,260 
8,653 
Tangible assets
3,969 
229,490 
14,229 
238,143 
Current assets
Inventories
- 
3,000 
Debtors
4,333 
564 
Cash at bank and in hand
10,148 
14,089 
14,481 
17,653 
Creditors: amounts falling due within one year
(10,418)
(52,608)
Net current assets/(liabilities)
4,063 
(34,955)
Total assets less current liabilities
18,292 
203,188 
Creditors: amounts falling due after more than one year
(392,151)
(453,175)
Net liabilities
(373,859)
(249,987)
Capital and reserves
Called up share capital
60 
60 
Profit and loss account
(373,919)
(250,047)
Shareholders' funds
(373,859)
(249,987)
For the period ending 30 June 2025 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 26 August 2025 and were signed on its behalf by
MARSH, Christopher Alan Director Company Registration No. 12451484
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The Abinger Cookery School Limited Notes to the Accounts for the period from 1 April 2025 to 30 June 2025
1
Statutory information
The Abinger Cookery School Limited is a private company, limited by shares, registered in England and Wales, registration number 12451484. The registered office is Longfrey Cottage, Dorking Road, Chilworth, Guildford, Surrey, GU4 8RH, 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 period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
33.3 Yrs SL
Plant & machinery
25% RB
Other tangible fixed assets
10 Yrs SL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Business Intellectual - 5 Years Property Website development - 5 Years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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The Abinger Cookery School Limited Notes to the Accounts for the period from 1 April 2025 to 30 June 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2025
111,991 
23,195 
135,186 
Additions
- 
2,250 
2,250 
At 30 June 2025
111,991 
25,445 
137,436 
Amortisation
At 1 April 2025
111,991 
14,542 
126,533 
Charge for the period
- 
643 
643 
At 30 June 2025
111,991 
15,185 
127,176 
Net book value
At 30 June 2025
- 
10,260 
10,260 
At 31 March 2025
- 
8,653 
8,653 
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The Abinger Cookery School Limited Notes to the Accounts for the period from 1 April 2025 to 30 June 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
70,000 
330,789 
7,320 
408,109 
Disposals
(70,000)
(14,879)
(2,610)
(87,489)
At 30 June 2025
- 
315,910 
4,710 
320,620 
Depreciation
At 1 April 2025
4,375 
172,022 
2,222 
178,619 
Charge for the period
- 
150,984 
177 
151,161 
On disposals
(4,375)
(8,063)
(691)
(13,129)
At 30 June 2025
- 
314,943 
1,708 
316,651 
Net book value
At 30 June 2025
- 
967 
3,002 
3,969 
At 31 March 2025
65,625 
158,767 
5,098 
229,490 
6
Debtors
30/06/2025 
31/03/2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
258 
258 
Accrued income and prepayments
- 
125 
258 
383 
Amounts falling due after more than one year
Other debtors
4,075 
181 
7
Creditors: amounts falling due within one year
30/06/2025 
31/03/2025 
£ 
£ 
VAT
- 
4,241 
Trade creditors
- 
11,142 
Taxes and social security
- 
2,714 
Accruals
3,863 
1,010 
Deferred income
6,555 
33,501 
10,418 
52,608 
8
Creditors: amounts falling due after more than one year
30/06/2025 
31/03/2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
126,153 
Loans from directors
392,151 
327,022 
392,151 
453,175 
9
Average number of employees
During the period the average number of employees was 3 (31/03/2025: 4).
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