2023-04-012024-03-312024-03-31false13286308CANDID SELECTION UK 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CANDID SELECTION UK LIMITED

Registered Number
13286308
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

CANDID SELECTION UK LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

BROWN, Ryan

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

13286308 (England and Wales)
CANDID SELECTION UK LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2081,202
1,2081,202
Current assets
Debtors4509-
Cash at bank and on hand11,35461,132
11,86361,132
Creditors amounts falling due within one year5(15,939)(54,771)
Net current assets (liabilities)(4,076)6,361
Total assets less current liabilities(2,868)7,563
Net assets(2,868)7,563
Capital and reserves
Called up share capital100100
Profit and loss account(2,968)7,463
Shareholders' funds(2,868)7,563
The financial statements were approved and authorised for issue by the Director on 16 July 2024, and are signed on its behalf by:
BROWN, Ryan
Director
Registered Company No. 13286308
CANDID SELECTION UK LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year34
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 231,6801,680
Additions610610
At 31 March 242,2902,290
Depreciation and impairment
At 01 April 23478478
Charge for year604604
At 31 March 241,0821,082
Net book value
At 31 March 241,2081,208
At 31 March 231,2021,202
4.Debtors: amounts due within one year

2024

2023

££
Other debtors509-
Total509-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-342
Taxation and social security13,54529,207
Other creditors93173
Accrued liabilities and deferred income2,30125,049
Total15,93954,771
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.