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REGISTERED NUMBER: 08922004 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Earlam & Christopher Limited

Earlam & Christopher Limited (Registered number: 08922004)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Earlam & Christopher Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: E J Farrant
Mrs S L Farrant





REGISTERED OFFICE: Stafford House
Blackbrook Park Avenue
TAUNTON
Somerset
TA1 2PX





REGISTERED NUMBER: 08922004 (England and Wales)





ACCOUNTANTS: A C Mole
Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

Earlam & Christopher Limited (Registered number: 08922004)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 100,403 111,785
100,403 111,785

CURRENT ASSETS
Stocks 6 105,834 85,064
Debtors 7 260,690 332,110
Cash at bank 403,605 246,000
770,129 663,174
CREDITORS
Amounts falling due within one year 8 189,313 192,721
NET CURRENT ASSETS 580,816 470,453
TOTAL ASSETS LESS CURRENT
LIABILITIES

681,219

582,238

PROVISIONS FOR LIABILITIES 25,100 27,945
NET ASSETS 656,119 554,293

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 656,019 554,193
SHAREHOLDERS' FUNDS 656,119 554,293

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 December 2023 and were signed on its behalf by:



E J Farrant - Director



Mrs S L Farrant - Director


Earlam & Christopher Limited (Registered number: 08922004)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Earlam & Christopher 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 represents the net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and over the lease term

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 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 and deferred tax are recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

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

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2022 - 17 ) .

Earlam & Christopher Limited (Registered number: 08922004)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 300,000
AMORTISATION
At 1 April 2022
and 31 March 2023 300,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 343,448
Additions 15,564
At 31 March 2023 359,012
DEPRECIATION
At 1 April 2022 231,663
Charge for year 26,946
At 31 March 2023 258,609
NET BOOK VALUE
At 31 March 2023 100,403
At 31 March 2022 111,785

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 73,333
DEPRECIATION
At 1 April 2022
and 31 March 2023 73,333
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

6. STOCKS
2023 2022
£    £   
Finished goods 105,834 85,064

Earlam & Christopher Limited (Registered number: 08922004)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 62,828 56,695
Directors' current accounts 172,923 268,333
VAT - 815
Accrued income 16,260 -
Prepayments 8,679 6,267
260,690 332,110

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 70,947 71,372
Corporation tax 99,669 99,176
Social security and other taxes 6,513 4,346
VAT 1,983 -
Other creditors and accruals 1,873 1,214
Accrued expenses 8,328 16,613
189,313 192,721

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
E J Farrant and Mrs S L Farrant
Balance outstanding at start of year 268,333 88,007
Amounts advanced 346,769 500,772
Amounts repaid (442,179 ) (320,446 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 172,923 268,333