Registered number
07874725
Clic Couves Limited
Unaudited Filleted Accounts
30 April 2023
Clic Couves Limited
Registered number: 07874725
Balance Sheet
as at 30 April 2023
Notes 2023 2021
£ £
Fixed assets
Tangible assets 3 - 31
Current assets
Debtors 4 - 5,563
Cash at bank and in hand 24,809 16,908
24,809 22,471
Creditors: amounts falling due within one year 5 (1,159) (4,895)
Net current assets 23,650 17,576
Total assets less current liabilities 23,650 17,607
Provisions for liabilities - (10)
Net assets 23,650 17,597
Capital and reserves
Called up share capital 100 100
Profit and loss account 23,550 17,497
Shareholder's funds 23,650 17,597
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L D Couves
Director
Approved by the board on 9 October 2023
Clic Couves Limited
Notes to the Accounts
for the period from 1 January 2022 to 30 April 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
The financial statements have not been prepared on a going concern basis the company having ceased to trade 30 April 2023. The director considers that full provision has been made for all known liabilities as at the balance sheet date to reduce the company's assets to net realisable value.
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2021
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2022 173
Disposals (173)
At 30 April 2023 -
Depreciation
At 1 January 2022 142
On disposals (142)
At 30 April 2023 -
Net book value
At 30 April 2023 -
At 31 December 2021 31
4 Debtors 2023 2021
£ £
Other debtors - 5,563
5 Creditors: amounts falling due within one year 2023 2021
£ £
Other creditors 1,159 4,895
6 Other information
Clic Couves Limited is a private company limited by shares and incorporated in England. Its registered office is:
7 Claytons Meadow
Bourne End
Buckinghamshire
SL8 5DQ
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