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CITRUS HIVE LIMITED

Registered Number
12310915
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

CITRUS HIVE LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

William Bennett
Stuart Andrew Mcneil Hall
Edward Gregory Mather

Registered Address

The Wine Store Brewery Court
Theale
Reading
RG7 5AJ

Registered Number

12310915 (England and Wales)
CITRUS HIVE LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property3216,538216,538
216,538216,538
Current assets
Debtors225,65022,138
Cash at bank and on hand1,7107,512
227,36029,650
Creditors amounts falling due within one year4(258,687)(267,386)
Net current assets (liabilities)(31,327)(237,736)
Total assets less current liabilities185,211(21,198)
Creditors amounts falling due after one year5(195,500)-
Net assets(10,289)(21,198)
Capital and reserves
Called up share capital100100
Profit and loss account(10,389)(21,298)
Shareholders' funds(10,289)(21,198)
The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2024, and are signed on its behalf by:
William Bennett
Director
Registered Company No. 12310915
CITRUS HIVE LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

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.
Turnover policy
Turnover is measured at the fair value of the rents received or receivable, net of discounts. Rental income is recognised in the period in which rents relate, not the period in which rents are received.
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.
Investment property
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers or the directors. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year33
3.Investment property
There has been no valuation of investment property by an independent valuer.

£
Fair value at 01 December 22216,538
At 30 November 23216,538
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables247223
Amounts owed to related parties203,534212,332
Other creditors1,8001,800
Accrued liabilities and deferred income53,10653,031
Total258,687267,386
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.
5.Creditors: amounts due after one year

2023

2022

££
Other creditors195,500-
Total195,500-