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Registered Number: 08957778
England and Wales

 

 

 

CUFF & CUFF LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Moorhurst Partners LLP
31 March 2023



....................................................
Moorhurst Partners LLP
SUITE 39 ALBERT BUILDINGS
49 Queen Victoria Street
LONDON
EC4N 4SA
01 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 175    350 
Tangible fixed assets 4 3,110    2,574 
3,285    2,924 
Current assets      
Stocks 12,865    12,865 
Debtors 15,308    24,610 
Cash at bank and in hand 65,387    35,855 
93,560    73,330 
Creditors: amount falling due within one year (58,355)   (62,225)
Net current assets 35,205    11,105 
 
Total assets less current liabilities 38,490    14,029 
Net assets 38,490    14,029 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 38,488    14,027 
Shareholder's funds 38,490    14,029 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 01 November 2023 and were signed on its behalf by:


-------------------------------
Shaun Michael Cuff
Director
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General Information
CUFF & CUFF LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08957778, registration address c/o MOORHURST PARTNERS LLP, SUITE 39 ALBERT BUILDINGS, 49 QUEEN VICTORIA STREET, LONDON, EC4N 4SA. The trading address of the company is Laurel Cottage, Winkle Street, Calbourne, Isle of Wight, PO30 4JF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Intangible fixed assets

Cost Research and Development   Total
  £   £
At 01 April 2022 1,750    1,750 
Additions  
Disposals  
At 31 March 2023 1,750    1,750 
Amortisation
At 01 April 2022 1,400    1,400 
Charge for year 175    175 
On disposals  
At 31 March 2023 1,575    1,575 
Net book values
At 31 March 2023 175    175 
At 31 March 2022 350    350 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 April 2022 7,658    12,399    20,057 
Additions    
Disposals    
At 31 March 2023 7,658    12,399    20,057 
Depreciation
At 01 April 2022 6,043    8,543    14,586 
Charge for year 1,462    899    2,361 
On disposals    
At 31 March 2023 7,505    9,442    16,947 
Net book values
Closing balance as at 31 March 2023 153    2,957    3,110 
Opening balance as at 01 April 2022 1,615    959    2,574 


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