IRIS Accounts Production v23.3.1.45 04923057 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049230572022-12-31049230572023-12-31049230572023-01-012023-12-31049230572021-12-31049230572022-01-012022-12-31049230572022-12-3104923057ns10:Originalns15:EnglandWales2023-01-012023-12-3104923057ns14:PoundSterlingns10:Original2023-01-012023-12-3104923057ns10:Originalns10:Director12023-01-012023-12-3104923057ns10:Original2023-01-012023-12-3104923057ns10:Original2023-12-3104923057ns10:Originalns10:PrivateLimitedCompanyLtd2023-01-012023-12-3104923057ns10:Originalns10:SmallEntities2023-01-012023-12-3104923057ns10:Originalns10:AuditExemptWithAccountantsReport2023-01-012023-12-3104923057ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104923057ns10:SmallCompaniesRegimeForAccountsns10:Original2023-01-012023-12-3104923057ns10:Originalns10:FullAccounts2023-01-012023-12-3104923057ns10:Original12023-01-012023-12-3104923057ns10:Originalns10:Director22023-01-012023-12-3104923057ns10:CompanySecretary1ns10:Original2023-01-012023-12-3104923057ns10:Originalns10:RegisteredOffice2023-01-012023-12-3104923057ns10:Original2022-12-3104923057ns10:Originalns5:CurrentFinancialInstruments2023-12-3104923057ns10:Originalns5:CurrentFinancialInstruments2022-12-3104923057ns5:ShareCapitalns10:Original2023-12-3104923057ns5:ShareCapitalns10:Original2022-12-3104923057ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-12-3104923057ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-12-3104923057ns10:Originalns5:PatentsTrademarksLicencesConcessionsSimilar2023-01-012023-12-3104923057ns10:Original2022-01-012022-12-3104923057ns10:Originalns5:NetGoodwill2022-12-3104923057ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-12-3104923057ns10:Original2022-12-3104923057ns10:Originalns5:NetGoodwill2023-12-3104923057ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-12-3104923057ns10:Originalns5:NetGoodwill2022-12-3104923057ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-12-3104923057ns10:Originalns5:PlantMachinery2022-12-3104923057ns10:Originalns5:PlantMachinery2023-01-012023-12-3104923057ns10:Originalns5:PlantMachinery2023-12-3104923057ns10:Originalns5:PlantMachinery2022-12-31
REGISTERED NUMBER: 04923057 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Charlie Landsborough Enterprises Limited

Charlie Landsborough Enterprises Limited (Registered number: 04923057)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Charlie Landsborough Enterprises Limited

Company Information
for the year ended 31 December 2023







DIRECTORS: Mrs F P Mrs Lansborough
C A Landsborough





SECRETARY: Mrs F P Mrs Lansborough





REGISTERED OFFICE: 31 Budworth Road
Oxton
Birkenhead
Merseyside
CH43 9TQ





REGISTERED NUMBER: 04923057 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
14 Grosvenor Court
Foregate Street
Chester
Cheshire
CH1 1HG

Charlie Landsborough Enterprises Limited (Registered number: 04923057)

Balance Sheet
31 December 2023

2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,440 3,152
2,440 3,152

CURRENT ASSETS
Stocks 224 3,863
Cash at bank 48,422 88,802
48,646 92,665
CREDITORS
Amounts falling due within one year 6 (33,107 ) (78,327 )
NET CURRENT ASSETS 15,539 14,338
TOTAL ASSETS LESS CURRENT LIABILITIES 17,979 17,490

PROVISIONS FOR LIABILITIES (464 ) (599 )
NET ASSETS 17,515 16,891

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 17,505 16,881
17,515 16,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2024 and were signed on its behalf by:





C A Landsborough - Director


Charlie Landsborough Enterprises Limited (Registered number: 04923057)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Charlie Landsborough Enterprises Limited 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.

Turnover
Turnover represents sales of goods delivered and services provided in the period, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been fully amortised. Other intangible assets relating to publishing and recording rights are being amortised evenly over their estimated useful lives of five years.

Tangible fixed assets
Tangible fixed assets are included at cost less accumulated depreciation.
Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 25% on reducing balance and 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Charlie Landsborough Enterprises Limited (Registered number: 04923057)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£ £ £
COST
At 1 January 2023
and 31 December 2023 490,000 89,026 579,026
AMORTISATION
At 1 January 2023
and 31 December 2023 490,000 89,026 579,026
NET BOOK VALUE
At 31 December 2023 - - -
At 31 December 2022 - - -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 January 2023 35,562
Additions 1,099
At 31 December 2023 36,661
DEPRECIATION
At 1 January 2023 32,410
Charge for year 1,811
At 31 December 2023 34,221
NET BOOK VALUE
At 31 December 2023 2,440
At 31 December 2022 3,152

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Taxation and social security 4,035 4,026
Other creditors 29,072 74,301
33,107 78,327

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £16,000 were paid to the directors .

Included in other creditors is £26,592.69 (2022 £72,795.31) owed to Mr C A Landsborough and Mrs F P Landsborough, who are the sole directors and shareholders. No interest is charged on this balance.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr C A Landsborough and close members of his family who between them own all of the issued share capital of the company.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Charlie Landsborough Enterprises Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Charlie Landsborough Enterprises Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Charlie Landsborough Enterprises Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charlie Landsborough Enterprises Limited and state those matters that we have agreed to state to the Board of Directors of Charlie Landsborough Enterprises Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Charlie Landsborough Enterprises Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Charlie Landsborough Enterprises Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Charlie Landsborough Enterprises Limited. You consider that Charlie Landsborough Enterprises Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Charlie Landsborough Enterprises Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
14 Grosvenor Court
Foregate Street
Chester
Cheshire
CH1 1HG


Date: .............................................