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REGISTERED NUMBER: 00719027 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

R.G. CUTLER LIMITED

R.G. CUTLER LIMITED (Registered number: 00719027)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R.G. CUTLER LIMITED

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mrs D Cutler



SECRETARY: R J H Baker



REGISTERED OFFICE: The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ



REGISTERED NUMBER: 00719027 (England and Wales)



ACCOUNTANTS: Richard Baker & Co.
Accountants
The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ



BANKERS: Santander



SOLICITORS: Dixon Stewart
72 Station Road
New Milton
HANTS
BH25 6LF

R.G. CUTLER LIMITED (Registered number: 00719027)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21 23
Investments 5 67,835 67,835
67,856 67,858

CURRENT ASSETS
Stocks 1 1
Debtors 6 - 141
Cash at bank 78,440 84,432
78,441 84,574
CREDITORS
Amounts falling due within one year 7 973 6,197
NET CURRENT ASSETS 77,468 78,377
TOTAL ASSETS LESS CURRENT
LIABILITIES

145,324

146,235

CAPITAL AND RESERVES
Called up share capital 4,006 4,006
Share premium 63,754 63,754
Retained earnings 77,564 78,475
SHAREHOLDERS' FUNDS 145,324 146,235

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

R.G. CUTLER LIMITED (Registered number: 00719027)

Balance Sheet - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2023 and were signed by:





Mrs D Cutler - Director


R.G. CUTLER LIMITED (Registered number: 00719027)

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

1. STATUTORY INFORMATION

R.G. CUTLER 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.

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.

Plant & equipment 10% reducing balance

Office equipment 10% reducing balance


Stock of land
This represents various "Ransom Strips" to which the company has title, and which have been professionally valued at Nil (hence the writing-down of this asset to a nominal value of £1) - these would only become of value were an application to be made to the company by a third party for release, for a consideration, in respect of development of adjoining land.

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.

R.G. CUTLER LIMITED (Registered number: 00719027)

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

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 1,907 214 2,121
DEPRECIATION
At 1 July 2022 1,884 214 2,098
Charge for year 2 - 2
At 30 June 2023 1,886 214 2,100
NET BOOK VALUE
At 30 June 2023 21 - 21
At 30 June 2022 23 - 23

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 July 2022
and 30 June 2023 67,835
NET BOOK VALUE
At 30 June 2023 67,835
At 30 June 2022 67,835

The unlisted investments relate to interests in long term leases granted by the company on the sale of properties, these have an estimated value of £80000.
The company now holds a Covenant over land in the ownership of the beneficiaries of the late R G Cutler which had been professionally valued at £25000.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors - 141

R.G. CUTLER LIMITED (Registered number: 00719027)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Taxation and social security - 4,564
Other creditors 973 1,633
973 6,197

8. RELATED PARTY DISCLOSURES

The covenant referred to in the notes on Fixed Asset Investments is on land owned by the late R G Cutler.