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13664103 frs-core:ShareCapital 2022-10-31 13664103 frs-core:RetainedEarningsAccumulatedLosses 2021-10-06 2022-10-31 13664103 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-10-05 13664103 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 13664103 frs-core:RetainedEarningsAccumulatedLosses 2021-10-05 13664103 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 13664103 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-10-05 13664103 frs-countries:UnitedKingdom 2021-10-06 2022-10-31 13664103 frs-countries:Europe 2021-10-06 2022-10-31 13664103 frs-countries:NorthAmerica 2021-10-06 2022-10-31 13664103 frs-countries:SouthAmerica 2021-10-06 2022-10-31 13664103 frs-countries:Asia 2021-10-06 2022-10-31 13664103 frs-countries:RestWorldOutsideUK 2021-10-06 2022-10-31 13664103 frs-bus:HighestPaidDirector 2021-10-06 2022-10-31 13664103 frs-bus:PrivateLimitedCompanyLtd 2021-10-06 2022-10-31 13664103 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2022-10-31 13664103 frs-bus:OrdinaryShareClass5 2021-10-06 2022-10-31 13664103 frs-bus:OrdinaryShareClass5 2021-10-05 13664103 frs-bus:OrdinaryShareClass5 2022-10-31 13664103 frs-bus:PreferenceShareClass1 2021-10-06 2022-10-31 13664103 frs-bus:PreferenceShareClass1 2021-10-05 13664103 frs-bus:PreferenceShareClass1 2022-10-31 13664103 frs-bus:PreferenceShareClass2 2021-10-06 2022-10-31 13664103 frs-bus:PreferenceShareClass2 2021-10-05 13664103 frs-bus:PreferenceShareClass2 2022-10-31 13664103 frs-bus:PreferenceShareClass3 2021-10-06 2022-10-31 13664103 frs-bus:PreferenceShareClass3 2021-10-05 13664103 frs-bus:PreferenceShareClass3 2022-10-31 13664103 frs-bus:PreferenceShareClass4 2021-10-06 2022-10-31 13664103 frs-bus:PreferenceShareClass4 2021-10-05 13664103 frs-bus:PreferenceShareClass4 2022-10-31 13664103 frs-bus:PreferenceShareClass5 2021-10-06 2022-10-31 13664103 frs-bus:PreferenceShareClass5 2021-10-05 13664103 frs-bus:PreferenceShareClass5 2022-10-31 13664103 1 2021-10-06 2022-10-31 13664103 1 2022-10-31 13664103 1 2021-10-06 2022-10-31 13664103 frs-core:LeasedAssets 2021-10-06 2022-10-31 13664103 frs-core:OwnedAssets 2021-10-06 2022-10-31 13664103 frs-core:CurrencyRisk 2021-10-06 2022-10-31 13664103 frs-core:MarketRisk 2021-10-06 2022-10-31 13664103 frs-core:InterestRateRisk 2021-10-06 2022-10-31 13664103 frs-core:DeferredTaxation 2021-10-06 2022-10-31 13664103 frs-core:DeferredTaxation 2021-10-05 13664103 frs-core:DeferredTaxation 2022-10-31 13664103 frs-core:OtherProvisionsContingentLiabilities 2021-10-06 2022-10-31 13664103 frs-core:OtherProvisionsContingentLiabilities 2021-10-05 13664103 frs-core:OtherProvisionsContingentLiabilities 2022-10-31 13664103 frs-core:ProvisionsDeferredTax 2022-10-31 13664103 frs-core:OtherDeferredTax 2022-10-31 13664103 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-10-31 13664103 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-10-31 13664103 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-10-31 13664103 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-06 2022-10-31 13664103 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-10-05 13664103 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-10-31 13664103 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-06 2022-10-31 13664103 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-10-05 13664103 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-10-31 13664103 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-06 2022-10-31 13664103 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-10-05 13664103 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-31 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13664103 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-10-31 13664103 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:ProvisionsForImpairmentInvestments 2022-10-31 13664103 frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:ListedExchangeTraded 2021-10-05 13664103 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-10-05 13664103 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-10-05 13664103 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 13664103 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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frs-core:CurrentFinancialInstruments 19 2022-10-31 13664103 frs-core:Non-currentFinancialInstruments 19 2022-10-31 13664103 20 2021-10-06 2022-10-31 13664103 frs-core:CurrentFinancialInstruments 20 2022-10-31 13664103 frs-core:Non-currentFinancialInstruments 20 2022-10-31 13664103 dpl-frs:Item1 2021-10-06 2022-10-31 13664103 dpl-frs:Item1 2021-10-05 13664103 dpl-frs:Item1 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item1 2021-10-06 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item1 2021-10-05 13664103 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 13664103 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-06 2022-10-31 13664103 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-06 2022-10-31 13664103 dpl-frs:Item2 2021-10-06 2022-10-31 13664103 dpl-frs:Item2 2021-10-05 13664103 dpl-frs:Item2 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item2 2021-10-06 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item2 2021-10-05 13664103 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 13664103 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2021-10-06 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item7 2021-10-05 13664103 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 13664103 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-06 2022-10-31 13664103 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-06 2022-10-31 13664103 dpl-frs:Item8 2021-10-06 2022-10-31 13664103 dpl-frs:Item8 2021-10-05 13664103 dpl-frs:Item8 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item8 2021-10-06 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item8 2021-10-05 13664103 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 13664103 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-06 2022-10-31 13664103 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-06 2022-10-31 13664103 dpl-frs:Item9 2021-10-06 2022-10-31 13664103 dpl-frs:Item9 2021-10-05 13664103 dpl-frs:Item9 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item9 2021-10-06 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item9 2021-10-05 13664103 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 13664103 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2022-10-31 13664103 dpl-frs:Item12 2021-10-06 2022-10-31 13664103 dpl-frs:Item12 2021-10-05 13664103 dpl-frs:Item12 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item12 2021-10-06 2022-10-31 13664103 dpl-frs:CostSales dpl-frs:Item12 2021-10-05 13664103 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 13664103 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-06 2022-10-31 13664103 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-06 2022-10-31 13664103 1 2021-10-06 2022-10-31 13664103 frs-countries:EnglandWales 2021-10-06 2022-10-31
Registered number: 13664103
Chelcie Florence Limited
Financial Statements
For The Year Ended 31 October 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13664103
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,958 21,561
18,958 21,561
CURRENT ASSETS
Stocks 5 2,500 2,500
2,500 2,500
Creditors: Amounts Falling Due Within One Year 6 (3,362 ) (2,404 )
NET CURRENT ASSETS (LIABILITIES) (862 ) 96
TOTAL ASSETS LESS CURRENT LIABILITIES 18,096 21,657
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,602 ) (3,123 )
NET ASSETS 14,494 18,534
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 14,394 18,434
SHAREHOLDERS' FUNDS 14,494 18,534
Page 1
Page 2
For the year ending 31 October 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 her 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 C Mayhew
Director
29 January 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Chelcie Florence Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13664103 . The registered office is 7 Grosvenor Road, Ripley, Derbyshire, DE5 3JE.
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.
2.3. 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:
Fixtures & Fittings 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2022 23,738
Additions 3,716
As at 31 October 2023 27,454
Depreciation
As at 1 November 2022 2,177
Provided during the period 6,319
As at 31 October 2023 8,496
Net Book Value
As at 31 October 2023 18,958
As at 1 November 2022 21,561
5. Stocks
31 October 2023 31 October 2022
£ £
Stock 2,500 2,500
2,500 2,500
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Corporation tax 1,562 -
Accruals and deferred income 1,800 900
Director's loan account - 1,504
3,362 2,404
7. Share Capital
31 October 2023 31 October 2022
£ £
Allotted, Called up and fully paid 100 100
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