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REGISTERED NUMBER: 04481875








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

CUTTING EDGE MARKETING LIMITED

CUTTING EDGE MARKETING LIMITED (REGISTERED NUMBER: 04481875)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 July 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3

Chartered accountants' report 5

CUTTING EDGE MARKETING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 July 2023







DIRECTOR: Miss H N Poole





REGISTERED OFFICE: Jubilee Lodge
26 Commercial Street
Cheltenham
Gloucestershire
GL50 2AU





REGISTERED NUMBER: 04481875





ACCOUNTANTS: Mitchell Glanville Limited
Chartered Accountants
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX

CUTTING EDGE MARKETING LIMITED (REGISTERED NUMBER: 04481875)

BALANCE SHEET
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,093 1,770

CURRENT ASSETS
Debtors 5 24,131 49,461
Cash at bank 91,926 48,721
116,057 98,182
CREDITORS
Amounts falling due within one year 6 32,860 22,608
NET CURRENT ASSETS 83,197 75,574
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,290

77,344

PROVISIONS FOR LIABILITIES 273 442
NET ASSETS 84,017 76,902

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 84,016 76,901
SHAREHOLDERS' FUNDS 84,017 76,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income statement has not been delivered.

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





Miss H N Poole - Director


CUTTING EDGE MARKETING LIMITED (REGISTERED NUMBER: 04481875)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 July 2023

1. STATUTORY INFORMATION

Cutting Edge Marketing Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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

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

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

CUTTING EDGE MARKETING LIMITED (REGISTERED NUMBER: 04481875)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 July 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2022 3,824 10,763 14,587
Additions - 265 265
Disposals (1,783 ) (4,667 ) (6,450 )
At 31 July 2023 2,041 6,361 8,402
DEPRECIATION
At 1 August 2022 3,712 9,105 12,817
Charge for year 91 851 942
Eliminated on disposal (1,783 ) (4,667 ) (6,450 )
At 31 July 2023 2,020 5,289 7,309
NET BOOK VALUE
At 31 July 2023 21 1,072 1,093
At 31 July 2022 112 1,658 1,770

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,900 29,230
Other debtors 20,000 20,000
Prepayments 231 231
24,131 49,461

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 156 -
Tax 11,990 12,162
VAT 3,598 5,698
Directors' loan accounts 16,263 3,963
Accrued expenses 853 785
32,860 22,608

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
Miss H N Poole
Balance outstanding at start of year (3,963 ) (29,995 )
Amounts advanced 8,316 35,739
Amounts repaid (20,616 ) (9,707 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (16,263 ) (3,963 )

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss H N Poole.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CUTTING EDGE MARKETING LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cutting Edge Marketing Limited for the year ended 31 July 2023 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cutting Edge Marketing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cutting Edge Marketing Limited and state those matters that we have agreed to state to the director of Cutting Edge Marketing Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cutting Edge Marketing Limited and its director for our work or for this report.

It is your duty to ensure that Cutting Edge Marketing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cutting Edge Marketing Limited. You consider that Cutting Edge Marketing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cutting Edge Marketing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mitchell Glanville Limited
Chartered Accountants
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX


9 November 2023