Red Hen Cookery Limited - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 07182965 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2022

for

Red Hen Cookery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A D Sanderson

Mrs I N Sanderson

Secretary:

Registered office:

18/22 Church Street

Malvern

Worcestershire

WR14 2AY

Registered number:

07182965 (England and Wales)

Accountants:

Allan Brown ( A& T Services Ltd)

18/22 Church Street

Malvern

Worcestershire

WR14 2AY

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

17,657

16,413

17,657

16,413

Current assets

Stocks

500

500

Debtors

6

63,149

28,936

Cash at bank

73,874

122,961

137,523

152,397

Creditors

Amounts falling due within one year

7

46,706

58,854

Net current assets

90,817

93,543

Total assets less current liabilities

108,474

109,956

Creditors

Amounts falling due after more than one year

8

(43,485

)

(49,000

)

Provisions for liabilities

(2,568

)

(2,568

)

Net assets

62,421

58,388

Capital and reserves

Called up share capital

100

100

Retained earnings

62,321

58,288

Shareholders' funds

62,421

58,388

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 May 2022 and were signed on its behalf by:

A D Sanderson - Director

1.	STATUTORY INFORMATION

Red Hen Cookery 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 represents the amounts receivable for goods and services.

Services for the cookery school are recognised when the services are performed and completed.

Turnover for the goods supplied are recognised when the goods are delivered to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five 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.

Plant and machinery etc

-

33% on cost and 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 Income Statement, 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.

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 5 (2021 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2021

and 31 March 2022

10,000

AMORTISATION

At 1 April 2021

and 31 March 2022

10,000

NET BOOK VALUE

At 31 March 2022

-

At 31 March 2021

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2021

95,164

Additions

7,475

At 31 March 2022

102,639

DEPRECIATION

At 1 April 2021

78,751

Charge for year

6,231

At 31 March 2022

84,982

NET BOOK VALUE

At 31 March 2022

17,657

At 31 March 2021

16,413

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.22

31.3.21

£

£

Trade debtors

60,654

26,441

Other debtors

2,495

2,495

63,149

28,936

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.22

31.3.21

£

£

Trade creditors

2,603

705

Taxation and social security

41,404

15,318

Other creditors

2,699

42,831

46,706

58,854

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.22

31.3.21

£

£

Other creditors

43,485

49,000