At the beginning of the financial year, the director’s loan account was overdrawn by £4,419. At the balance sheet date, the overdrawn balance was £2,437, which is interest-free, unsecured, and repayable on demand.

No formal repayment schedule has been agreed, and the company has not provided any guarantees in respect of this balance.

Where applicable, a charge to tax under CTA 2010 s.455 may arise on overdrawn balances outstanding more than nine months after the year end.

The average number of persons, including directors, employed by the company during the year was as follows:

The company is filing under FRS 105 this year; therefore, the comparatives have been amended to reflect the differences between FRS 105 and FRS 102 1A. This was the removal of deferred tax, £3,957. The reserves last year have increased by this amount.

Gourmet Goat Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7 Tonbridge Trade Park, Ingot Way, Tonbridge, Kent, TN9 1GN.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true