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Registration number: 13811967

Chloeharry Ltd

Unaudited Filleted Financial Statements

for the Period from 21 December 2021 to 31 December 2022

 

Chloeharry Ltd

Contents

Company Information

1

Accountants' Report

2

Statement of Financial Position

3

Notes to the Unaudited Financial Statements

4 to 7

 

Chloeharry Ltd

Company Information

Director

N Gillard

Registered office

34 High Street Prestbury,
Cheltenham,
GL52 3AU

Accountants

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Chloeharry Ltd
for the Period Ended 31 December 2022

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Chloeharry Ltd for the period ended 31 December 2022 as set out on pages 3 to 7 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Chloeharry Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Chloeharry Ltd and state those matters that we have agreed to state to the Board of Directors of Chloeharry Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chloeharry Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Chloeharry Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Chloeharry Ltd. You consider that Chloeharry Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Chloeharry Ltd. 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 accounts.

......................................

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

13 November 2023

 

Chloeharry Ltd

(Registration number: 13811967)
Statement of Financial Position as at 31 December 2022

Note

2022
£

Fixed assets

 

Other financial assets

5

769,922

Current assets

 

Debtors

6

5

Cash at bank and in hand

 

12,451

 

12,456

Creditors: Amounts falling due within one year

7

(863,251)

Net current liabilities

 

(850,795)

Net liabilities

 

(80,873)

Capital and reserves

 

Called up share capital

8

200

Retained earnings

(81,073)

Shareholders' deficit

 

(80,873)

For the financial period ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 13 November 2023
 

N Gillard
Director

   
     
 

Chloeharry Ltd

Notes to the Unaudited Financial Statements for the Period from 21 December 2021 to 31 December 2022

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
34 High Street Prestbury,
Cheltenham,
GL52 3AU
England

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

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Chloeharry Ltd

Notes to the Unaudited Financial Statements for the Period from 21 December 2021 to 31 December 2022 (continued)

2

Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4

Investments

The market value of the unlisted investments at 31 December 2022 was £769,922.

 

Chloeharry Ltd

Notes to the Unaudited Financial Statements for the Period from 21 December 2021 to 31 December 2022 (continued)

5

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

Revaluations

(83,642)

(83,642)

Additions

874,495

874,495

Disposals

(20,931)

(20,931)

At 31 December 2022

769,922

769,922

Carrying amount

At 31 December 2022

769,922

769,922

 

Chloeharry Ltd

Notes to the Unaudited Financial Statements for the Period from 21 December 2021 to 31 December 2022 (continued)

6

Debtors

2022
£

Other debtors

5

5

7

Creditors

Creditors: amounts falling due within one year

2022
£

Due within one year

Accruals and deferred income

900

Other creditors

862,351

863,251

8

Share capital

Allotted, called up and fully paid shares

 

2022

 

No.

£

Ordinary share of £1 each

200

200

     

During the period, the company issued 200 Ordinary shares for £1 each.