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Registered number: 14091844
American Christmas Ltd
Unaudited Financial Statements
For the Period 6 May 2022 to 31 May 2023
Jon Davies Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 14091844
31 May 2023
Notes £ £
CURRENT ASSETS
Debtors 4 15,053
Cash at bank and in hand 1,243
16,296
Creditors: Amounts Falling Due Within One Year 5 (20,322 )
NET CURRENT ASSETS (LIABILITIES) (4,026 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,026 )
NET LIABILITIES (4,026 )
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (4,126 )
SHAREHOLDERS' FUNDS (4,026)
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nicholas Bolton
Director
7 February 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
American Christmas Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14091844 . The registered office is Units A1 - A3 Speke Business Park, Sprint Way, Liverpool, L24 9AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Debtors
31 May 2023
£
Due within one year
Amounts owed by related parties 14,953
Director's loan account 100
15,053
5. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Trade creditors 18,081
Other taxes and social security 309
VAT 1,332
Accruals and deferred income 600
20,322
6. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 100
7. Related Party Transactions
Within Debtors at the balance sheet date there was an amount of £15,249 due from The Christmas Decorators (Franchising) Limited, a company owned by the shareholders of American Christmas Ltd.
The balance on Trade Creditors of £18,081 is due to The Christmas Decorators (Franchising) Limited.
Page 2