Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Directors

The director shown below has held office during the whole of the period from
1 January 2023 to 31 December 2023

Frances Hamer

The director shown below has held office during the period of
28 March 2023 to 31 December 2023

Jane Parkinson

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
20 February 2024

And signed on behalf of the board by:
Name: Frances Hamer
Status: Director

Balance sheet

As at 31 December 2023

	Notes	2023	2022
		£	£
Fixed assets
Intangible assets:	3	16,250	17,500
Tangible assets:	4	38,305	47,599
Total fixed assets:		54,555	65,099
Current assets
Stocks:	5	248,692	161,120
Debtors:	6	188,688	354,256
Cash at bank and in hand:		262,271	69,859
Total current assets:		699,651	585,235
Creditors: amounts falling due within one year:	7	( 568,420 )	( 486,616 )
Net current assets (liabilities):		131,231	98,619
Total assets less current liabilities:		185,786	163,718
Creditors: amounts falling due after more than one year:	8	( 42,054 )	( 59,421 )
Total net assets (liabilities):		143,732	104,297
Capital and reserves
Called up share capital:		100	100
Profit and loss account:		143,632	104,197
Total Shareholders' funds:		143,732	104,297

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2023 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 chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2023

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fittings, fixtures and equipment - 25% reducing balanceMotor vehicles - 25% reducing balanceIf there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

  Intangible fixed assets amortisation policy

  Amortisation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset.Goodwill - 5% straight line

Notes to the Financial Statements

for the Period Ended 31 December 2023

• 2. Employees

  	2023	2022
  Average number of employees during the period	5	4