Registered number
07365914
Christopher Hinchliffe Limited
Filleted Accounts
30 September 2023
Christopher Hinchliffe Limited
Registered number: 07365914
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 3,720 3,061
Current assets
Debtors 5 134 323
Cash at bank and in hand 6,841 6,949
6,975 7,272
Creditors: amounts falling due within one year 6 (9,613) (9,135)
Net current liabilities (2,638) (1,863)
Total assets less current liabilities 1,082 1,198
Provisions for liabilities (707) (582)
Net assets 375 616
Capital and reserves
Called up share capital 100 100
Profit and loss account 275 516
Shareholders' funds 375 616
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C Hinchliffe
Director
Approved by the board on 17 January 2024
Christopher Hinchliffe Limited
Notes to the Accounts
for the year ended 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets as follows:
Plant and machinery 15% reducing balance
Work in progress
Work in progress is measured at the estimated selling price.The carrying amount of work in progress is recognised in the period in which the related revenue is recognised.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2022 10,000
At 30 September 2023 10,000
Amortisation
At 1 October 2022 10,000
At 30 September 2023 10,000
Net book value
At 30 September 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2022 6,990
Additions 1,263
At 30 September 2023 8,253
Depreciation
At 1 October 2022 3,929
Charge for the year 604
At 30 September 2023 4,533
Net book value
At 30 September 2023 3,720
At 30 September 2022 3,061
5 Debtors 2023 2022
£ £
Other debtors 134 323
6 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 294 354
Taxation and social security costs 14,265 12,901
Directors loan account (4,946) (4,120)
9,613 9,135
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
C Hinchliffe
Directors loan account (4,120) (63,791) 62,965 (4,946)
(4,120) (63,791) 62,965 (4,946)
8 Controlling party
The company was controlled by the Director.
9 Other information
Christopher Hinchliffe Limited is a private company limited by shares and incorporated in England. Its registered office is:
4 High Street
Stanley
Co Durham
DH9 0DQ
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