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REGISTERED NUMBER: 11955911 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

CONDUCT CULTURE LTD

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CONDUCT CULTURE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: A Sutherland
Mrs N Sutherland





REGISTERED OFFICE: Paramount House
1 Delta Way
Egham
Surrey
TW20 8RX





REGISTERED NUMBER: 11955911 (England and Wales)





ACCOUNTANTS: Wheelers
Chartered Accountants & Tax Consultants
27-29 Old Market
Wisbech
Cambridgeshire
PE13 1NE

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

BALANCE SHEET
30 APRIL 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,674 21,698

CURRENT ASSETS
Debtors 5 325,123 197,247
Cash at bank and in hand 219,837 185,708
544,960 382,955
CREDITORS
Amounts falling due within one year 6 160,476 157,140
NET CURRENT ASSETS 384,484 225,815
TOTAL ASSETS LESS CURRENT
LIABILITIES

412,158

247,513

CREDITORS
Amounts falling due after more than one
year

7

(17,192

)

(25,149

)

PROVISIONS FOR LIABILITIES (6,700 ) (5,100 )
NET ASSETS 388,266 217,264

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 388,166 217,164
SHAREHOLDERS' FUNDS 388,266 217,264

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

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

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

BALANCE SHEET - continued
30 APRIL 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2024 and were signed on its behalf by:





A Sutherland - Director


CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Conduct Culture Ltd 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.

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


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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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.
Leasehold improvements - 20% on cost
Fixtures and fittings - 20% reducing balance
Computer equipment - 20% reducing balance

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

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and Computer
improvements fittings equipment Totals
£    £    £    £   
COST
At 1 May 2022 1,250 594 25,927 27,771
Additions - 1,603 9,846 11,449
Disposals - - (294 ) (294 )
At 30 April 2023 1,250 2,197 35,479 38,926
DEPRECIATION
At 1 May 2022 42 20 6,011 6,073
Charge for year 250 220 4,865 5,335
Eliminated on disposal - - (156 ) (156 )
At 30 April 2023 292 240 10,720 11,252
NET BOOK VALUE
At 30 April 2023 958 1,957 24,759 27,674
At 30 April 2022 1,208 574 19,916 21,698

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 71,881 28,830
Other debtors 253,242 168,417
325,123 197,247

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 7,979 7,784
Trade creditors 28,242 37,264
Taxation and social security 121,346 110,340
Other creditors 2,909 1,752
160,476 157,140

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 17,192 25,149

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

30.4.23 30.4.22
£    £   
A Sutherland and Mrs N Sutherland
Balance outstanding at start of year 167,132 118,673
Amounts advanced 288,713 198,107
Amounts repaid (230,711 ) (149,648 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 225,134 167,132

Interest of 2% has been charged on overdrawn balances up to 5 April 2023 and at a rate of 2.25% thereafter.