Company Registration No. 09867260 (England and Wales)
Clue Capers Limited
Unaudited accounts
for the year ended 30 November 2021
Clue Capers Limited
Unaudited accounts
Contents
Clue Capers Limited
Company Information
for the year ended 30 November 2021
Company Number
09867260 (England and Wales)
Registered Office
Upper Floors
1 The Broadway
Winchester
SO23 9BE
United Kingdom
Accountants
Silver Tadpole Limited
12 Hampton Lane
Winchester
Hampshire
SO22 5LF
Clue Capers Limited
Statement of financial position
as at 30 November 2021
Tangible assets
4,698
5,108
Cash at bank and in hand
48,078
23,169
Creditors: amounts falling due within one year
(29,006)
(20,646)
Net current assets
25,164
11,573
Called up share capital
10
10
Profit and loss account
29,852
16,671
Shareholders' funds
29,862
16,681
For the year ending 30 November 2021 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 director acknowledges her 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 and authorised for issue on 29 August 2022 and were signed on its behalf by
C.R. Surtees
Director
Company Registration No. 09867260
Clue Capers Limited
Notes to the Accounts
for the year ended 30 November 2021
Clue Capers Limited is a private company, limited by shares, registered in England and Wales, registration number 09867260. The registered office is Upper Floors, 1 The Broadway, Winchester, SO23 9BE, 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 year, 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets held for the company's own use are stated at cost less accumulated depreciation and impairment.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings 25% Straight Line
Computer Equipment 25% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Clue Capers Limited
Notes to the Accounts
for the year ended 30 November 2021
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method.
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. Once the contributions have been paid the company has no further obligations. Amounts not paid are shown as accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 December 2020
14,544
2,727
17,271
At 30 November 2021
14,544
4,476
19,020
At 1 December 2020
9,525
2,638
12,163
Charge for the year
1,932
227
2,159
At 30 November 2021
11,457
2,865
14,322
At 30 November 2021
3,087
1,611
4,698
At 30 November 2020
5,019
89
5,108
5
Debtors: amounts falling due within one year
2021
2020
Accrued income and prepayments
2,092
5,209
6
Creditors: amounts falling due within one year
2021
2020
Trade creditors
1,134
3,739
Taxes and social security
3,080
306
Other creditors
1,603
2,749
Loans from directors
98
70
Deferred income
11,367
5,809
Clue Capers Limited
Notes to the Accounts
for the year ended 30 November 2021
7
Average number of employees
During the year the average number of employees was 10 (2020: 12).