2022-09-01 2023-08-31 false No description of principal activity Capium Accounts Production 1.1 08197821 bus:AbridgedAccounts 2022-09-01 2023-08-31 08197821 bus:FRS102 2022-09-01 2023-08-31 08197821 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 08197821 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 08197821 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 08197821 2022-09-01 2023-08-31 08197821 2023-08-31 08197821 bus:RegisteredOffice 2022-09-01 2023-08-31 08197821 core:WithinOneYear 2023-08-31 08197821 core:AfterOneYear 2023-08-31 08197821 bus:Director1 2022-09-01 2023-08-31 08197821 bus:Director1 2023-08-31 08197821 bus:Director1 2021-09-01 2022-08-31 08197821 bus:Director2 2022-09-01 2023-08-31 08197821 bus:Director2 2023-08-31 08197821 bus:Director2 2021-09-01 2022-08-31 08197821 2021-09-01 08197821 bus:LeadAgentIfApplicable 2022-09-01 2023-08-31 08197821 2021-09-01 2022-08-31 08197821 2022-08-31 08197821 core:WithinOneYear 2022-08-31 08197821 core:AfterOneYear 2022-08-31 08197821 bus:EntityAccountantsOrAuditors 2021-09-01 2022-08-31 08197821 core:ComputerEquipment 2022-09-01 2023-08-31 08197821 core:ComputerEquipment 2023-08-31 08197821 core:ComputerEquipment 2022-08-31 08197821 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 08197821 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-08-31 08197821 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 08197821 core:CostValuation core:Non-currentFinancialInstruments 2022-08-31 08197821 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-08-31 08197821 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 08197821 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 08197821 core:Non-currentFinancialInstruments 2023-08-31 08197821 core:Non-currentFinancialInstruments 2022-08-31 08197821 core:ShareCapital 2023-08-31 08197821 core:ShareCapital 2022-08-31 08197821 core:RetainedEarningsAccumulatedLosses 2023-08-31 08197821 core:RetainedEarningsAccumulatedLosses 2022-08-31 08197821 dpl:Item1 2022-09-01 08197821 dpl:Item1 2023-08-31 08197821 dpl:Item1 2021-09-01 08197821 dpl:Item1 2022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08197821
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 August 2023

for

CRICHTON & CO LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 206    275 
206    275 
Current assets      
Stocks 600    600 
Debtors 27,157    13,293 
Cash at bank and in hand 41    1,929 
27,798    15,822 
Creditors: amount falling due within one year (27,764)   (23,869)
Net current assets 34    (8,047)
 
Total assets less current liabilities 240    (7,772)
Provisions for liabilities (39)   (52)
Net assets 201    (7,824)
 

Capital and reserves
     
Called up share capital 200    200 
Profit and loss account 1    (8,024)
Shareholder's funds 201    (7,824)
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 April 2024 and were signed on its behalf by:


-------------------------------
S Crichton
Director
1
General Information
Crichton & Co ltd is a private company, limited by shares, registered in England and Wales, registration number 08197821, registration address 6 Albany Hill, Tunbridge Wells, Kent, TN2 3RX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 September 2022 4,623    4,623 
Additions  
Disposals  
At 31 August 2023 4,623    4,623 
Depreciation
At 01 September 2022 4,348    4,348 
Charge for year 69    69 
On disposals  
At 31 August 2023 4,417    4,417 
Net book values
Closing balance as at 31 August 2023 206    206 
Opening balance as at 01 September 2022 275    275 


4.

Advances and Credits



S Crichton and V Crichton


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
S Crichton and V Crichton6,817 12,314 19,131 
681712314000019131
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
S Crichton and V Crichton900 5,917 6,817 
900591700006817
2