Company Registration No. 13928325 (England and Wales)
The Crafty Cheese Man Limited
Unaudited accounts
for the period from 1 March 2025 to 30 June 2026
The Crafty Cheese Man Limited
Unaudited accounts
Contents
The Crafty Cheese Man Limited
Company Information
for the period from 1 March 2025 to 30 June 2026
Directors
Jonathan Pearcey
David Evans
Andrew Porter
Company Number
13928325 (England and Wales)
Registered Office
UNIT 1B 2 HALLIDAYS FARM
BILSBORROW
PRESTON
PR3 0RU
UNITED KINGDOM
Accountants
Walling Accountants
Unit 1B Hallidays Farm
Bilsborrow
Preston
PR3 0RU
The Crafty Cheese Man Limited
Statement of financial position
as at 30 June 2026
Tangible assets
19,687
22,807
Cash at bank and in hand
8,610
1,358
Creditors: amounts falling due within one year
(143,886)
(95,727)
Net current liabilities
(71,554)
(55,350)
Total assets less current liabilities
(51,867)
(32,543)
Creditors: amounts falling due after more than one year
-
(12,385)
Net liabilities
(51,867)
(44,928)
Called up share capital
1,000
1,000
Profit and loss account
(52,867)
(105,878)
Shareholders' funds
(51,867)
(44,928)
For the period ending 30 June 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by
David Evans
Director
Company Registration No. 13928325
The Crafty Cheese Man Limited
Notes to the Accounts
for the period from 1 March 2025 to 30 June 2026
The Crafty Cheese Man Limited is a private company, limited by shares, registered in England and Wales, registration number 13928325. The registered office is UNIT 1B 2 HALLIDAYS FARM, BILSBORROW, PRESTON, PR3 0RU, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33.3% on cost
Inventories have been valued at the lower of cost and net realisable value.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
The Crafty Cheese Man Limited
Notes to the Accounts
for the period from 1 March 2025 to 30 June 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At valuation
At 1 March 2025
10,485
38,305
2,981
1,046
52,817
Additions
-
5,560
274
393
6,227
Revaluations
-
(204)
(58)
113
(149)
At 30 June 2026
10,485
43,661
3,197
1,552
58,895
At 1 March 2025
5,509
21,762
1,747
992
30,010
Charge for the period
1,659
7,136
411
141
9,347
Surplus on revaluation
-
-
(58)
113
55
On disposals
-
(204)
-
-
(204)
At 30 June 2026
7,168
28,694
2,100
1,246
39,208
At 30 June 2026
3,317
14,967
1,097
306
19,687
At 28 February 2025
4,976
16,543
1,234
54
22,807
Amounts falling due within one year
Trade debtors
27,247
21,640
Accrued income and prepayments
738
-
Other debtors
11,787
3,463
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
6,203
7,854
Obligations under finance leases and hire purchase contracts
-
7,553
Trade creditors
44,218
75,952
Taxes and social security
11,793
2,498
Other creditors
64,567
1,870
Loans from directors
17,105
-
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
-
4,324
The Crafty Cheese Man Limited
Notes to the Accounts
for the period from 1 March 2025 to 30 June 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's current account
3,463
3,666
-
7,129
9
Average number of employees
During the period the average number of employees was 6 (2025: 5).