1 December 2022 false No description of principal activity Taxfiler 2024.5 09867260business:PrivateLimitedCompanyLtd2022-12-012023-11-30 098672602022-11-30 098672602022-12-012023-11-30 09867260business:AuditExemptWithAccountantsReport2022-12-012023-11-30 09867260business:FilletedAccounts2022-12-012023-11-30 098672602023-11-30 09867260business:Director12022-12-012023-11-30 09867260business:RegisteredOffice2022-12-012023-11-30 098672602022-11-30 09867260core:WithinOneYear2023-11-30 09867260core:WithinOneYear2022-11-30 09867260core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 09867260core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 09867260core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 09867260core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 09867260core:PreviouslyStatedAmount2023-11-30 09867260core:PreviouslyStatedAmount2022-11-30 09867260business:SmallEntities2022-12-012023-11-30 09867260countries:EnglandWales2022-12-012023-11-30 09867260core:FurnitureFittings2022-11-30 09867260core:ComputerEquipment2022-11-30 09867260core:FurnitureFittings2023-11-30 09867260core:ComputerEquipment2023-11-30 09867260core:FurnitureFittings2022-12-012023-11-30 09867260core:ComputerEquipment2022-12-012023-11-30 098672602021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 09867260 (England and Wales)
Clue Capers Limited Unaudited accounts for the year ended 30 November 2023
Clue Capers Limited Unaudited accounts Contents
Page
- 2 -
Clue Capers Limited Company Information for the year ended 30 November 2023
Director
C.R. Surtees
Company Number
09867260 (England and Wales)
Registered Office
Upper Floors 1 The Broadway Winchester SO23 9BE United Kingdom
Accountants
Silver Tadpole Limited 12 Hampton Lane Winchester Hampshire SO22 5LF
- 3 -
Clue Capers Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
464 
2,189 
Current assets
Inventories
1,994 
1,532 
Debtors
5,664 
5,688 
Cash at bank and in hand
75,576 
54,552 
83,234 
61,772 
Creditors: amounts falling due within one year
(36,765)
(37,070)
Net current assets
46,469 
24,702 
Net assets
46,933 
26,891 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
46,923 
26,881 
Shareholders' funds
46,933 
26,891 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 August 2024 and were signed on its behalf by
C.R. Surtees Director Company Registration No. 09867260
- 4 -
Clue Capers Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Clue Capers Limited is a private company, limited by shares, registered in England and Wales, registration number 09867260. The registered office is Upper Floors, 1 The Broadway, Winchester, SO23 9BE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets held for the company's own use are stated at cost less accumulated depreciation and impairment. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Fixtures & fittings 25% Straight Line Computer Equipment 25% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
Clue Capers Limited Notes to the Accounts for the year ended 30 November 2023
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due. Once the contributions have been paid the company has no further obligations. Amounts not paid are shown as accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
14,544 
4,476 
19,020 
At 30 November 2023
14,544 
4,476 
19,020 
Depreciation
At 1 December 2022
13,389 
3,442 
16,831 
Charge for the year
1,148 
577 
1,725 
At 30 November 2023
14,537 
4,019 
18,556 
Net book value
At 30 November 2023
7 
457 
464 
At 30 November 2022
1,155 
1,034 
2,189 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
410 
- 
Accrued income and prepayments
2,004 
2,438 
Other debtors
3,250 
3,250 
5,664 
5,688 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,507 
2,811 
Trade creditors
1,401 
1,106 
Taxes and social security
8,461 
3,444 
Other creditors
6,857 
6,396 
Loans from directors
5 
- 
Accruals
4,781 
9,487 
Deferred income
12,753 
13,826 
36,765 
37,070 
- 6 -
Clue Capers Limited Notes to the Accounts for the year ended 30 November 2023
7
Average number of employees
During the year the average number of employees was 12 (2022: 10).
- 7 -