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REGISTERED NUMBER: 09414920 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

RACHEL CUTLER LTD

RACHEL CUTLER LTD (REGISTERED NUMBER: 09414920)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


RACHEL CUTLER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Mrs R Ziegelmeier





SECRETARY: Heartwood Accountants Ltd





REGISTERED OFFICE: Riverside House
3 Place Farm
Wheathampstead
Hertfordshire
AL4 8SB





REGISTERED NUMBER: 09414920 (England and Wales)





ACCOUNTANTS: Heartwood Accountants Limited
Riverside House
3 Place Farm
Wheathampstead
Hertfordshire
AL4 8SB

RACHEL CUTLER LTD (REGISTERED NUMBER: 09414920)

ABRIDGED BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 783 1,086

CURRENT ASSETS
Debtors 28,623 17,129
Cash at bank 2,224 10,564
30,847 27,693
CREDITORS
Amounts falling due within one year 31,224 28,774
NET CURRENT LIABILITIES (377 ) (1,081 )
TOTAL ASSETS LESS CURRENT LIABILITIES 406 5

PROVISIONS FOR LIABILITIES 147 -
NET ASSETS 259 5

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 257 3
259 5

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 August 2024 and were signed by:




Mrs R Ziegelmeier - Director


RACHEL CUTLER LTD (REGISTERED NUMBER: 09414920)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Rachel Cutler 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on cost

Taxation
Taxation for the year 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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

RACHEL CUTLER LTD (REGISTERED NUMBER: 09414920)

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023
and 31 January 2024 11,331
DEPRECIATION
At 1 February 2023 10,245
Charge for year 303
At 31 January 2024 10,548
NET BOOK VALUE
At 31 January 2024 783
At 31 January 2023 1,086

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Mrs R Ziegelmeier
Balance outstanding at start of year (9,786 ) (10,870 )
Amounts advanced (82,388 ) -
Amounts repaid 66,854 1,084
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (25,320 ) (9,786 )