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Registered number: 11945688
Conduit Capital Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Muftals Accountancy Ltd
1 Bromley Lane
Chislehurst
BR7 6LH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11945688
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 58,374
- 58,374
CURRENT ASSETS
Debtors 5 3,265 5,449,705
Cash at bank and in hand 97,219 3,130
100,484 5,452,835
Creditors: Amounts Falling Due Within One Year 6 (65,831 ) (824,850 )
NET CURRENT ASSETS (LIABILITIES) 34,653 4,627,985
TOTAL ASSETS LESS CURRENT LIABILITIES 34,653 4,686,359
Creditors: Amounts Falling Due After More Than One Year 7 - (8,169,720 )
NET ASSETS/(LIABILITIES) 34,653 (3,483,361 )
CAPITAL AND RESERVES
Called up share capital 8 111,800 10
Share premium account 9,239,676 -
Profit and Loss Account (9,316,823 ) (3,483,371 )
SHAREHOLDERS' FUNDS 34,653 (3,483,361)
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Miss Nina Pfifer
Director
29/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Conduit Capital Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11945688 . The registered office is 6 Langley Street, London, WC2H 9JA.
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. Going Concern Disclosure
The Company has net current assets of £34,653 (2022 - £4,627,985) with the majority of the
movement in the year resulting from an increase in amounts owed by group undertakings. The
directors have reviewed cashflow forecasts for the 12 month period from the date of sign off and
believe the Company to be a going concern.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Life of lease (lease terminates August 2023)
Plant & Machinery 20%
Computer Equipment 33%
2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the Balance Sheet when the Company
becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured
at initial recognition at transaction price. Debtors and creditors are subsequently measured at
amortised cost using the effective interest rate method. A provision is established when there is
objective evidence that the Company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in
hand and at bank, short-term bank deposits with an original maturity of three months or less and
bank overdrafts which are an integral part of the Company’s cash management.
Financial liabilities and equity instruments issued by the Company are classified in accordance
with the substance of the contractual arrangements entered into and the definitions of a financial
liability and an equity instrument. An equity instrument is any contract that evidences a residual
interest in the assets of the Company after deducting all of its liabilities. Equity instruments
issued by the Company are recorded at the proceeds received, net of direct issue costs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 169,412 11,378 36,055 216,845
Disposals - (5,899 ) - (5,899 )
As at 31 December 2023 169,412 5,479 36,055 210,946
Depreciation
As at 1 January 2023 127,059 4,226 27,186 158,471
Provided during the period 42,353 1,669 5,952 49,974
Disposals - (416 ) 2,917 2,501
As at 31 December 2023 169,412 5,479 36,055 210,946
Net Book Value
As at 31 December 2023 - - - -
As at 1 January 2023 42,353 7,152 8,869 58,374
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 47,121
Other debtors 1 9
VAT 3,264 -
Amounts owed by group undertakings - 5,402,575
3,265 5,449,705
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 64,281 76,322
Other creditors - (8,225 )
Accruals and deferred income 1,550 756,753
65,831 824,850
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Convertible loans - 7,771,462
Directors loan account - 398,258
- 8,169,720
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 111,800 10
Page 5