The Chocolate Quarter Limited

The Chocolate Quarter Limited
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	16,105	19,771
		16,105	19,771
Current assets
Stocks	4	4,960	1,960
Debtors	5	2,610	3,052
Cash at bank and in hand		6,473	4,888
		14,043	9,900
Creditors: amount falling due within one year	6	(124)	0
Net current assets		13,919	9,900

Total assets less current liabilities		30,024	29,671
Creditors: amount falling due after more than one year	7	(29,517)	(22,509)
Net assets		507	7,162

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		506	7,164
Shareholders' funds		507	7,165

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 April 2026 and were signed by:

-------------------------------
M K Kahrod
Director

The Chocolate Quarter Limited
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

The Chocolate Quarter Limited is a private company, limited by shares, registered in England and Wales, registration number 09703386, registration address 1A Spencer Street , Birmingham, West Midlands, B18 6DD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 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:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	10% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 August 2024	18,338	29,541	47,879
Additions	-	-	-
Disposals	-	-	-
At 31 July 2025	18,338	29,541	47,879
Depreciation
At 01 August 2024	4,092	24,016	28,108
Charge for year	1,957	1,709	3,666
On disposals	-	-	-
At 31 July 2025	6,049	25,725	31,774
Net book values
Closing balance as at 31 July 2025	12,289	3,816	16,105
Opening balance as at 01 August 2024	14,246	5,525	19,771

Stocks

	2025 £		2024 £
Stocks	4,960		1,960
	4,960		1,960

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	2,294		2,606
	2,294		2,606

Debtors: amounts falling due after one year

	2025 £		2024 £
Other Debtors	316		446
	316		446

Creditors: amount falling due within one year

	2025 £		2024 £
Taxation and Social Security	124		0
	124		0

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	16,655	18,762
Other Creditors	12,862	3,747
	29,517	22,509

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

Registered Number: 09703386
England and Wales
Unaudited Financial Statements

for the year ended 31 July 2025
for
THE CHOCOLATE QUARTER LIMITED