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REGISTERED NUMBER: 14490511 (England and Wales)











Unaudited Financial Statements

for the Period 17 November 2022 to 31 December 2023

for

Clue Content Ltd

Clue Content Ltd (Registered number: 14490511)






Contents of the Financial Statements
for the Period 17 November 2022 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Clue Content Ltd

Company Information
for the Period 17 November 2022 to 31 December 2023







DIRECTOR: Ms I L Hunter





REGISTERED OFFICE: 1a The Crescent
Dullingham
Newmarket
Cambridgeshire
CB8 9UY





REGISTERED NUMBER: 14490511 (England and Wales)





ACCOUNTANTS: Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Clue Content Ltd (Registered number: 14490511)

Balance Sheet
31 December 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 3,093

CURRENT ASSETS
Debtors 5 45,180
Cash at bank 6,243
51,423
CREDITORS
Amounts falling due within one year 6 73,008
NET CURRENT LIABILITIES (21,585 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,492 )

CAPITAL AND RESERVES
Called up share capital 7 1
Share premium 8 55,000
Retained earnings 8 (73,493 )
SHAREHOLDERS' FUNDS (18,492 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2024 and were signed by:





Ms I L Hunter - Director


Clue Content Ltd (Registered number: 14490511)

Notes to the Financial Statements
for the Period 17 November 2022 to 31 December 2023

1. STATUTORY INFORMATION

Clue Content Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income is recognised as the company obtains the right to receive consideration under the terms of the
contract, with work not yet invoiced at the year end included in accrued income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 4 years straight line

Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating to either revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Clue Content Ltd (Registered number: 14490511)

Notes to the Financial Statements - continued
for the Period 17 November 2022 to 31 December 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Impairment
At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

Clue Content Ltd (Registered number: 14490511)

Notes to the Financial Statements - continued
for the Period 17 November 2022 to 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 3,863
At 31 December 2023 3,863
DEPRECIATION
Charge for period 770
At 31 December 2023 770
NET BOOK VALUE
At 31 December 2023 3,093

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 1,380
Other debtors 43,800
45,180

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 3,805
Taxation and social security 8,783
Other creditors 60,420
73,008

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
110,478 Ordinary £0.00001 1

10,478 Ordinary shares of £0.00001 each were allotted as fully paid at a premium of £5.25 per share during the period.

The company was originally incorporated with 1 share with a nominal value of £1. This share has then been sub-divided into 100,000 shares with a nominal value of £0.00001. No share premium was paid on these shares.

Clue Content Ltd (Registered number: 14490511)

Notes to the Financial Statements - continued
for the Period 17 November 2022 to 31 December 2023

8. RESERVES
Retained Share
earnings premium Totals
£    £    £   

Deficit for the period (73,493 ) (73,493 )
Cash share issue - 55,000 55,000
At 31 December 2023 (73,493 ) 55,000 (18,493 )

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2023:

£   
Ms I L Hunter
Balance outstanding at start of period -
Amounts advanced 35,830
Amounts repaid (24,431 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period 11,399

10. GOING CONCERN

Having discussed the projected results and cash flows of the company, the directors plan that the company will continue to generate cash in the year ended 31 December 2024 and beyond. The company currently has the support of its director who will continue to provide and extend loans in order that the cash demands can be met. Whilst there is always considerable uncertainty in predicting cash flows more than a few months into the future, the directors are confident that the cash demands of the company will be satisfied, and it is therefore appropriate to prepare the financial statements on the going concern basis.