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Company Registration No. 10237857 (England and Wales)
CHOCOKYKA LTD Accounts for the year ended 30 June 2025
CHOCOKYKA LTD Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CHOCOKYKA LTD Company Information for the year ended 30 June 2025
Director
Vlada Atamanukova
Company Number
10237857 (England and Wales)
Registered Office
10 CAPSTONE AVENUE WOLVERHAMPTON WV10 6DZ UNITED KINGDOM
Accountants
ABN Accounting Limited Hudson House 8 Tavistock Street London United Kingdom WC2E 7PP
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CHOCOKYKA LTD Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
4,000
4,000
Current assets
Inventories
5,567
5,546
Debtors
6
-
(536)
Cash at bank and in hand
52,088
39,199
57,655
44,209
Creditors: amounts falling due within one year
7
(42,969)
(3,559)
Net current assets
14,686
40,650
Net assets
18,686
44,650
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
18,685
44,649
Shareholders' funds
18,686
44,650
For the year 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 director acknowledges her 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 and authorised for issue on 1 November 2025 and were signed on its behalf by
Vlada Atamanukova Director Company Registration No. 10237857
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CHOCOKYKA LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
CHOCOKYKA LTD is a private company, limited by shares, registered in England and Wales, registration number 10237857. The registered office is 10 CAPSTONE AVENUE, WOLVERHAMPTON, WV10 6DZ, UNITED KINGDOM.
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 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:
Computer equipment
20% Straight Line
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.
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.
Going concern
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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CHOCOKYKA LTD Notes to the Accounts for the year ended 30 June 2025
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 July 2024
4,000
At 30 June 2025
4,000
Amortisation
At 1 July 2024
-
At 30 June 2025
-
Net book value
At 30 June 2025
4,000
At 30 June 2024
4,000
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 July 2024
700
At 30 June 2025
700
Depreciation
At 1 July 2024
700
At 30 June 2025
700
Net book value
At 30 June 2025
-
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
(536)
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CHOCOKYKA LTD Notes to the Accounts for the year ended 30 June 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
691
892
Taxes and social security
-
50
Other creditors
1,711
2,117
Loans from directors
40,567
500
42,969
3,559
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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