Statutory Information
The Postal Chocolatier Co Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 13341837, registration address 195 Sycamore Avenue, Burnley, BB12 6BB, England.
The presentation currency is £ sterling.
| 1. |
Accounting Policies
Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:| Computer Equipment | 20 % Reducing Balance |
|
| 2. |
Tangible fixed assets
| Cost or Valuation |
|
Motor Vehicles |
|
Computer Equipment |
|
Total |
| |
|
£ |
|
£ |
|
£ |
| At 01 May 2024 |
|
23,480 |
|
1,115 |
|
24,595 |
| Additions |
|
- |
|
- |
|
- |
| At 30 April 2025 |
|
23,480 |
|
1,115 |
|
24,595 |
| Depreciation |
| At 01 May 2024 |
|
4,696 |
|
401 |
|
5,097 |
| Charge for year |
|
3,757 |
|
714 |
|
4,471 |
| At 30 April 2025 |
|
8,453 |
|
1,115 |
|
9,568 |
| Net book values |
| Closing balance as at 30 April 2025 |
|
15,027 |
|
- |
|
15,027 |
| Opening balance as at 01 May 2024 |
|
18,784 |
|
714 |
|
19,498 |
|
| 3. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Loan - ORBISTORE LIMITED |
700 |
|
10,000 |
| Loan - FUNDING CIRCLE LIMITED |
2,967 |
|
- |
| Corporation tax |
10,492 |
|
- |
| Directors' current accounts |
2,570 |
|
- |
|
16,729 |
|
10,000 |
|
| 4. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Accrued expenses |
2,878 |
|
- |
| Wages & salaries control account |
(3,114) |
|
(3,460) |
| Amex Credit Card |
2,753 |
|
19,394 |
| Barclays Credit Card |
540 |
|
47 |
| Corporation tax |
- |
|
761 |
| Social security & other tax |
4,340 |
|
1,128 |
| VAT |
106,482 |
|
2,966 |
|
113,879 |
|
20,836 |
|
| 5. |
Profit and loss account
| |
2025
£ |
| Balance at 01 May 2024 |
46,705 |
| Loss for the year |
(98,463) |
| Balance at 30 April 2025 |
(51,758) |
|
| 6. |
Average number of employees
Average number of employees during the year was 1 (2024: 1).
|
2
|