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REGISTERED NUMBER: 09552850 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 APRIL 2022

FOR

CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED

CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED (REGISTERED NUMBER: 09552850)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 APRIL 2022










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 APRIL 2022







DIRECTORS: Ms K J Augustinus
Mr L P Cummins





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 09552850 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED (REGISTERED NUMBER: 09552850)

STATEMENT OF FINANCIAL POSITION
28 APRIL 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 8,154 -
Tangible assets 5 1,403 1,870
9,557 1,870

CURRENT ASSETS
Debtors 6 29,504 21,719
Cash at bank 19,255 61,652
48,759 83,371
CREDITORS
Amounts falling due within one year 7 205,194 117,635
NET CURRENT LIABILITIES (156,435 ) (34,264 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(146,878

)

(32,394

)

PROVISIONS FOR LIABILITIES - 355
NET LIABILITIES (146,878 ) (32,749 )

CAPITAL AND RESERVES
Called up share capital 8 400 400
Share premium 92,922 92,922
Retained earnings (240,200 ) (126,071 )
SHAREHOLDERS' FUNDS (146,878 ) (32,749 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 April 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.

CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED (REGISTERED NUMBER: 09552850)

STATEMENT OF FINANCIAL POSITION - continued
28 APRIL 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by:





Mr L P Cummins - Director


CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED (REGISTERED NUMBER: 09552850)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 APRIL 2022


1. STATUTORY INFORMATION

Charteris Mackie Baillie and Cummins 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.

GOING CONCERN
The company's balance sheet shows a net deficit shareholders fund position. However, the director's have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

TURNOVER
Turnover represents net invoiced sales of services, excluding value added tax.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED (REGISTERED NUMBER: 09552850)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 APRIL 2022


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
Cost
Additions 9,060
At 28 April 2022 9,060
Amortisation
Charge for year 906
At 28 April 2022 906
Net book value
At 28 April 2022 8,154

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
Cost
At 29 April 2021
and 28 April 2022 2,835
Depreciation
At 29 April 2021 965
Charge for year 467
At 28 April 2022 1,432
Net book value
At 28 April 2022 1,403
At 28 April 2021 1,870

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 19,556 9,770
Other debtors 9,948 11,949
29,504 21,719

CHARTERIS MACKIE BAILLIE AND CUMMINS
LIMITED (REGISTERED NUMBER: 09552850)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 APRIL 2022


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 2,112 7,000
Amounts owed to group undertakings 86,845 4,082
Taxation and social security 26,366 29,259
Other creditors 89,871 77,294
205,194 117,635

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
400 Ordinary £1 400 400