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REGISTERED NUMBER: 04439629 (England and Wales)














FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

CHRISTIANS FINE FOOTWEAR LIMITED

CHRISTIANS FINE FOOTWEAR LIMITED (REGISTERED NUMBER: 04439629)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHRISTIANS FINE FOOTWEAR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTORS: D A Wheway
J D Wheway
A L Wheway
J A Wheway





REGISTERED OFFICE: 5-9 Abbey Street
Market Harborough
Leicestershire
LE16 9AA





REGISTERED NUMBER: 04439629 (England and Wales)





ACCOUNTANTS: Elsby & Co
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB

CHRISTIANS FINE FOOTWEAR LIMITED (REGISTERED NUMBER: 04439629)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,926 6,280
4,926 6,280

CURRENT ASSETS
Stocks 237,085 281,949
Debtors 6 728 1,230
Cash at bank and in hand 9,672 6,439
247,485 289,618
CREDITORS
Amounts falling due within one year 7 136,937 194,100
NET CURRENT ASSETS 110,548 95,518
TOTAL ASSETS LESS CURRENT LIABILITIES 115,474 101,798

PROVISIONS FOR LIABILITIES 891 1,133
NET ASSETS 114,583 100,665

CAPITAL AND RESERVES
Called up share capital 8 300 300
Retained earnings 114,283 100,365
SHAREHOLDERS' FUNDS 114,583 100,665

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 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.

CHRISTIANS FINE FOOTWEAR LIMITED (REGISTERED NUMBER: 04439629)

BALANCE SHEET - continued
31ST MAY 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th July 2024 and were signed on its behalf by:




D A Wheway - Director



J D Wheway - Director


CHRISTIANS FINE FOOTWEAR LIMITED (REGISTERED NUMBER: 04439629)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

Christians Fine Footwear 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill is classified as an asset on the balance sheet and has been fully amortised on a straight line basis over it's useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 25% on reducing balance

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
stock to its present location and condition.

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

3. EMPLOYEES

The average number of employees during the year was 6 (2023 - 6 ) .

CHRISTIANS FINE FOOTWEAR LIMITED (REGISTERED NUMBER: 04439629)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st June 2023
and 31st May 2024 80,000
AMORTISATION
At 1st June 2023
and 31st May 2024 80,000
NET BOOK VALUE
At 31st May 2024 -
At 31st May 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
& equipment
£   
COST
At 1st June 2023 53,858
Additions 246
At 31st May 2024 54,104
DEPRECIATION
At 1st June 2023 47,578
Charge for year 1,600
At 31st May 2024 49,178
NET BOOK VALUE
At 31st May 2024 4,926
At 31st May 2023 6,280

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 728 1,230

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 13,127 7,568
Other creditors 123,810 186,532
136,937 194,100

CHRISTIANS FINE FOOTWEAR LIMITED (REGISTERED NUMBER: 04439629)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary 'A' £1 200 200
100 Ordinary 'B' £1 100 100
300 300