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REGISTERED NUMBER: 02629677 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 April 2023

for

CH Smith (Stoke on Trent) Limited

CH Smith (Stoke on Trent) Limited (Registered number: 02629677)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


CH Smith (Stoke on Trent) Limited (Registered number: 02629677)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,103 15,543

CURRENT ASSETS
Stocks 5 64,692 42,496
Debtors 6 17,026 24,945
Cash at bank 65,268 89,214
146,986 156,655
CREDITORS
Amounts falling due within one year 7 132,676 131,273
NET CURRENT ASSETS 14,310 25,382
TOTAL ASSETS LESS CURRENT LIABILITIES 27,413 40,925

PROVISIONS FOR LIABILITIES 2,490 2,953
NET ASSETS 24,923 37,972

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 24,921 37,970
SHAREHOLDERS' FUNDS 24,923 37,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CH Smith (Stoke on Trent) Limited (Registered number: 02629677)

Balance Sheet - continued
30 April 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2023 and were signed by:





Mr CB Smallwood - Director


CH Smith (Stoke on Trent) Limited (Registered number: 02629677)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

CH Smith (Stoke on Trent) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02629677

Registered office: Black Bank Farm
Quarnford
Nr Buxton
Derbyshire
SK17 0SZ

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold Improvements - 10% on cost
Plant and Equipment - 20% on reducing balance
Fixtures and Fittings - 20% on cost
Motor Vehicle - 25% on reducing balance
Office equipment - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.


CH Smith (Stoke on Trent) Limited (Registered number: 02629677)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and
Improvements Equipment Fittings
£    £    £   
COST
At 1 May 2022 9,394 35,417 4,718
Additions - 252 -
At 30 April 2023 9,394 35,669 4,718
DEPRECIATION
At 1 May 2022 9,394 26,703 4,718
Charge for year - 1,793 -
At 30 April 2023 9,394 28,496 4,718
NET BOOK VALUE
At 30 April 2023 - 7,173 -
At 30 April 2022 - 8,714 -

CH Smith (Stoke on Trent) Limited (Registered number: 02629677)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Office
Vehicle equipment Totals
£    £    £   
COST
At 1 May 2022 14,334 5,995 69,858
Additions - - 252
At 30 April 2023 14,334 5,995 70,110
DEPRECIATION
At 1 May 2022 12,900 600 54,315
Charge for year 359 540 2,692
At 30 April 2023 13,259 1,140 57,007
NET BOOK VALUE
At 30 April 2023 1,075 4,855 13,103
At 30 April 2022 1,434 5,395 15,543

5. STOCKS
2023 2022
£    £   
Stock 64,692 42,496

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 16,362 24,479
Other debtors 664 466
17,026 24,945

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 10,411 11,467
Other creditors 122,265 119,806
132,676 131,273