| Crumbs Poole Limited |
| Notes to the Accounts |
| for the year ended 30 April 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Leasehold |
0% reducing balance |
|
Plant and machinery |
20% reducing balance |
|
Fixtures,fittings and equipment |
20% reducing balance |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
8 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 May 2024 |
90,000 |
|
Disposals |
(90,000) |
|
At 30 April 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 May 2024 |
45,000 |
|
On disposals |
(45,000) |
|
At 30 April 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
- |
|
At 30 April 2024 |
45,000 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 May 2024 |
51,969 |
|
Disposals |
(51,969) |
|
At 30 April 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2024 |
32,381 |
|
On disposals |
(32,381) |
|
At 30 April 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2025 |
- |
|
At 30 April 2024 |
19,588 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
- |
|
6,074 |
|
Other debtors |
6,011 |
|
11,091 |
|
|
|
|
|
|
6,011 |
|
17,165 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank overdraft |
- |
|
- |
|
Corporation tax |
|
1,141 |
|
11,842 |
|
Taxation and social security costs |
- |
|
1,547 |
|
Other creditors |
600 |
|
5,172 |
|
|
|
|
|
|
1,741 |
|
18,561 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Crumbs Poole Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
117 Sterte Road |
|
Poole |
|
Dorset |
|
BH15 2AE |