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The Egg Shed Limited

Registered Number
05631769
(England and Wales)

Unaudited Financial Statements for the Period ended
28 November 2024

The Egg Shed Limited
Company Information
for the period from 1 December 2023 to 28 November 2024

Directors

Natalia Bailey
Scott Gary Rueben Bailey

Company Secretary

Natalia Bailey

Registered Address

Ratford Farm
Portfield Gate
Haverfordwest
SA62 3LT

Registered Number

05631769 (England and Wales)
The Egg Shed Limited
Balance Sheet as at
28 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3152,858172,118
152,858172,118
Current assets
Debtors4165,801214,553
Cash at bank and on hand12,93513,501
178,736228,054
Creditors amounts falling due within one year5(211,601)(237,848)
Net current assets (liabilities)(32,865)(9,794)
Total assets less current liabilities119,993162,324
Creditors amounts falling due after one year6(90,009)(101,448)
Provisions for liabilities7(27,998)(26,012)
Net assets1,98634,864
Capital and reserves
Called up share capital11
Profit and loss account1,98534,863
Shareholders' funds1,98634,864
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2025, and are signed on its behalf by:
Scott Gary Rueben Bailey
Director
Registered Company No. 05631769
The Egg Shed Limited
Notes to the Financial Statements
for the period ended 28 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery15
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 23327,114
At 28 November 24327,114
Depreciation and impairment
At 01 December 23154,996
Charge for year19,260
At 28 November 24174,256
Net book value
At 28 November 24152,858
At 30 November 23172,118
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables104,104142,404
Other debtors61,69772,149
Total165,801214,553
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables60,26365,158
Bank borrowings and overdrafts39,96740,190
Taxation and social security27,41944,187
Finance lease and HP contracts78,35381,630
Other creditors4,1004,988
Accrued liabilities and deferred income1,4991,695
Total211,601237,848
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts90,009101,448
Total90,009101,448
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)27,99826,012
Total27,99826,012
8.Related party transactions
The company has lent money to the director. As at 28 November 2024, the director owed £62,697 (2023 - £72,149). Interest has been charged at the appropriate rate.