REGISTERED NUMBER: 04879398 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

The Chocolate Factory (Hutton Le Hole)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

C R East

G D East

SECRETARY:

G D East

REGISTERED OFFICE:

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

REGISTERED NUMBER:

04879398 (England and Wales)

ACCOUNTANTS:

Hallgarth Accountants Ltd

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

100,435

103,521

100,435

103,521

CURRENT ASSETS

Stocks

10,400

12,900

Cash at bank and in hand

46,714

74,634

57,114

87,534

CREDITORS

Amounts falling due within one year

6

34,031

54,410

NET CURRENT ASSETS

23,083

33,124

TOTAL ASSETS LESS CURRENT LIABILITIES

123,518

136,645

CREDITORS

Amounts falling due after more than one year

7

-

(8,121

)

PROVISIONS FOR LIABILITIES

(576

)

(803

)

NET ASSETS

122,942

127,721

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

122,940

127,719

SHAREHOLDERS' FUNDS

122,942

127,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

G D East - Director

1.	STATUTORY INFORMATION

The Chocolate Factory (Hutton Le Hole) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover for the current year (31st August 2025) is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover for the prior year (31st August 2024) represents gross invoiced sales of goods, including value added tax; which is disclosed separately as value added tax due under the Flat Rate Scheme for Small Businesses. The company left the Flat Rate Scheme for Small Businesses on 31st August 2024. The comparatives have not been re-instated; the directors agree that it was not material to do so.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

4,000

AMORTISATION

At 1 September 2024

and 31 August 2025

4,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

106,171

85,128

191,299

DEPRECIATION

At 1 September 2024

6,492

81,286

87,778

Charge for year

2,124

962

3,086

At 31 August 2025

8,616

82,248

90,864

NET BOOK VALUE

At 31 August 2025

97,555

2,880

100,435

At 31 August 2024

99,679

3,842

103,521

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 8)

962

2,420

Trade creditors

5,048

8,954

Taxation and social security

9,890

22,866

Other creditors

18,131

20,170

34,031

54,410

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

-

8,121

8.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

962

2,420

Loan - w/i 1 yr

8,445

10,222

9,407

12,642

31.8.25

31.8.24

£

£

Amounts falling due between one and two years:

Loan - 1 to 2 yrs

-

8,121

The long term loan is repayable by instalments over 5 years, commencing on the first anniversary of the loan, at an interest rate of 2.5% APR. Security has been provided by the Government..

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

4,680

4,680

Between one and five years

1,560

6,240

6,240

10,920

10.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by C East and G East by virtue of their equal shareholding.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Chocolate Factory (Hutton Le Hole) Limited for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Chocolate Factory (Hutton Le Hole) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Chocolate Factory (Hutton Le Hole) Limited and state those matters that we have agreed to state to the Board of Directors of The Chocolate Factory (Hutton Le Hole) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Chocolate Factory (Hutton Le Hole) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Chocolate Factory (Hutton Le Hole) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Chocolate Factory (Hutton Le Hole) Limited. You consider that The Chocolate Factory (Hutton Le Hole) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Chocolate Factory (Hutton Le Hole) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hallgarth Accountants Ltd

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

16 April 2026