Accounts filed on 30-04-2021


ACCOUNTS
FOR THE YEAR ENDED 30/04/2021





DIRECTORS
J Touceda
Mrs K Touceda


REGISTERED OFFICE
Unit 4 Premus
Coldharbour Way
Aylesbury
Bucks
HP19 8AP


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06877412



ACCOUNTANTS
GPG Accountants
Accountants and Business Advisers
Nithsdale House
159 Cambridge Street
Aylesbury
Bucks
HP20 1BQ


ACCOUNTS
FOR THEYEARENDED30/04/2021



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 30/04/2021

			2021		2020
	Notes		£		£

FIXED ASSETS
Tangible assets	3		216,328		205,706

CURRENT ASSETS
Stock		1,039,699		679,857
Debtors	5	570,807		332,374
Cash at bank and in hand		381,953		320,050
		1,992,459		1,332,281
CREDITORS: Amounts falling due within one year	6	1,624,007		1,387,667
NET CURRENT ASSETS / (LIABILITIES)			368,452		(55,386)
TOTAL ASSETS LESS CURRENT LIABILITIES			584,780		150,320

CAPITAL AND RESERVES

Called up share capital	7		2		2
Profit and loss account			584,778		150,318
SHAREHOLDERS' FUNDS			584,780		150,320

For the year ending 30/04/2021 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 24/02/2022 and signed on their behalf by



.............................
Mrs K Touceda
Director

1. ACCOUNTING POLICIES


1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .


1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short Leasehold Properties		%
Fixtures and Fittings		Reducing Balance Basis 25%
Equipment		Reducing Balance Basis 25%
Motor Cars		Reducing Balance Basis 25%


1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.


1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.


1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.


5. DEBTORS	2021	2020
	£	£
Amounts falling due within one year
Trade debtors	476,716	261,232
VAT	44,091	21,142
Other debtors	50,000	50,000
	570,807	332,374


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
	£	£
UK corporation tax	118,688	-
PAYE control	2,860	4,392
Directors current account	260	260
Trade creditors	774,236	620,962
Other creditors	725,463	759,553
Accruals	2,500	2,500
	1,624,007	1,387,667


7. SHARE CAPITAL	2021	2020
	£	£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each	2
	2	2