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
Clue Capers Limited
Company Information
for the year ended 30 November 2023
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
Clue Capers Limited
Statement of financial position
as at 30 November 2023
Cash at bank and in hand
75,576
54,552
Creditors: amounts falling due within one year
(36,765)
(37,070)
Net current assets
46,469
24,702
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
Clue Capers Limited
Notes to the Accounts
for the year ended 30 November 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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 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.
Clue Capers Limited
Notes to the Accounts
for the year ended 30 November 2023
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.
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.
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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
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
At 30 November 2023
7
457
464
At 30 November 2022
1,155
1,034
2,189
Amounts falling due within one year
Accrued income and prepayments
2,004
2,438
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Creditors: amounts falling due within one year
2023
2022
Trade creditors
1,401
1,106
Taxes and social security
8,461
3,444
Other creditors
6,857
6,396
Deferred income
12,753
13,826
Clue Capers Limited
Notes to the Accounts
for the year ended 30 November 2023
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Average number of employees
During the year the average number of employees was 12 (2022: 10).