2023-01-012023-12-312023-12-31false13072118Charlie Snow & Co. Ltd2024-09-0573110iso4217:GBPxbrli:pure130721182023-01-01130721182023-12-31130721182023-01-012023-12-31130721182022-01-01130721182022-12-31130721182022-01-012022-12-3113072118bus:SmallEntities2023-01-012023-12-3113072118bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3113072118bus:FullAccounts2023-01-012023-12-3113072118bus:PrivateLimitedCompanyLtd2023-01-012023-12-3113072118core:WithinOneYear2023-12-3113072118core:AfterOneYear2023-12-3113072118core:WithinOneYear2022-12-3113072118core:AfterOneYear2022-12-3113072118core:ShareCapital2023-12-3113072118core:SharePremium2023-12-3113072118core:RevaluationReserve2023-12-3113072118core:OtherReservesSubtotal2023-12-3113072118core:RetainedEarningsAccumulatedLosses2023-12-3113072118core:ShareCapital2022-12-3113072118core:SharePremium2022-12-3113072118core:RevaluationReserve2022-12-3113072118core:OtherReservesSubtotal2022-12-3113072118core:RetainedEarningsAccumulatedLosses2022-12-3113072118core:LandBuildings2023-12-3113072118core:PlantMachinery2023-12-3113072118core:Vehicles2023-12-3113072118core:FurnitureFittings2023-12-3113072118core:OfficeEquipment2023-12-3113072118core:NetGoodwill2023-12-3113072118core:IntangibleAssetsOtherThanGoodwill2023-12-3113072118core:ListedExchangeTraded2023-12-3113072118core:UnlistedNon-exchangeTraded2023-12-3113072118core:LandBuildings2022-12-3113072118core:PlantMachinery2022-12-3113072118core:Vehicles2022-12-3113072118core:FurnitureFittings2022-12-3113072118core:OfficeEquipment2022-12-3113072118core:NetGoodwill2022-12-3113072118core:IntangibleAssetsOtherThanGoodwill2022-12-3113072118core:ListedExchangeTraded2022-12-3113072118core:UnlistedNon-exchangeTraded2022-12-3113072118core:LandBuildings2023-01-012023-12-3113072118core:PlantMachinery2023-01-012023-12-3113072118core:Vehicles2023-01-012023-12-3113072118core:FurnitureFittings2023-01-012023-12-3113072118core:OfficeEquipment2023-01-012023-12-3113072118core:NetGoodwill2023-01-012023-12-3113072118core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113072118core:ListedExchangeTraded2023-01-012023-12-3113072118core:UnlistedNon-exchangeTraded2023-01-012023-12-3113072118core:MoreThanFiveYears2023-01-012023-12-3113072118core:Non-currentFinancialInstruments2023-12-3113072118core:Non-currentFinancialInstruments2022-12-3113072118dpl:CostSales2023-01-012023-12-3113072118dpl:DistributionCosts2023-01-012023-12-3113072118core:LandBuildings2023-01-012023-12-3113072118core:PlantMachinery2023-01-012023-12-3113072118core:Vehicles2023-01-012023-12-3113072118core:FurnitureFittings2023-01-012023-12-3113072118core:OfficeEquipment2023-01-012023-12-3113072118dpl:AdministrativeExpenses2023-01-012023-12-3113072118core:NetGoodwill2023-01-012023-12-3113072118core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3113072118dpl:GroupUndertakings2023-01-012023-12-3113072118dpl:ParticipatingInterests2023-01-012023-12-3113072118dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3113072118core:ListedExchangeTraded2023-01-012023-12-3113072118dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3113072118core:UnlistedNon-exchangeTraded2023-01-012023-12-3113072118dpl:CostSales2022-01-012022-12-3113072118dpl:DistributionCosts2022-01-012022-12-3113072118core:LandBuildings2022-01-012022-12-3113072118core:PlantMachinery2022-01-012022-12-3113072118core:Vehicles2022-01-012022-12-3113072118core:FurnitureFittings2022-01-012022-12-3113072118core:OfficeEquipment2022-01-012022-12-3113072118dpl:AdministrativeExpenses2022-01-012022-12-3113072118core:NetGoodwill2022-01-012022-12-3113072118core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3113072118dpl:GroupUndertakings2022-01-012022-12-3113072118dpl:ParticipatingInterests2022-01-012022-12-3113072118dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3113072118core:ListedExchangeTraded2022-01-012022-12-3113072118dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3113072118core:UnlistedNon-exchangeTraded2022-01-012022-12-3113072118core:NetGoodwill2023-12-3113072118core:IntangibleAssetsOtherThanGoodwill2023-12-3113072118core:LandBuildings2023-12-3113072118core:PlantMachinery2023-12-3113072118core:Vehicles2023-12-3113072118core:FurnitureFittings2023-12-3113072118core:OfficeEquipment2023-12-3113072118core:AfterOneYear2023-12-3113072118core:WithinOneYear2023-12-3113072118core:ListedExchangeTraded2023-12-3113072118core:UnlistedNon-exchangeTraded2023-12-3113072118core:ShareCapital2023-12-3113072118core:SharePremium2023-12-3113072118core:RevaluationReserve2023-12-3113072118core:OtherReservesSubtotal2023-12-3113072118core:RetainedEarningsAccumulatedLosses2023-12-3113072118core:NetGoodwill2022-12-3113072118core:IntangibleAssetsOtherThanGoodwill2022-12-3113072118core:LandBuildings2022-12-3113072118core:PlantMachinery2022-12-3113072118core:Vehicles2022-12-3113072118core:FurnitureFittings2022-12-3113072118core:OfficeEquipment2022-12-3113072118core:AfterOneYear2022-12-3113072118core:WithinOneYear2022-12-3113072118core:ListedExc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Charlie Snow & Co. Ltd

Registered Number
13072118
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Charlie Snow & Co. Ltd
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

C W Snow

Registered Address

Ecovis Wingrave Yeats 3rd Floor, Waverley House
7-12 Noel Street
London
W1F 8GQ

Registered Number

13072118 (England and Wales)
Charlie Snow & Co. Ltd
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets42,4654,205
2,4654,205
Current assets
Debtors54,4647,812
Cash at bank and on hand155,259135,601
159,723143,413
Creditors amounts falling due within one year6(47,027)(34,252)
Net current assets (liabilities)112,696109,161
Total assets less current liabilities115,161113,366
Provisions for liabilities7(616)(1,051)
Net assets114,545112,315
Capital and reserves
Called up share capital100100
Profit and loss account114,445112,215
Shareholders' funds114,545112,315
The financial statements were approved and authorised for issue by the Director on 5 September 2024, and are signed on its behalf by:
C W Snow
Director
Registered Company No. 13072118
Charlie Snow & Co. Ltd
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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 and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 235,2205,220
At 31 December 235,2205,220
Depreciation and impairment
At 01 January 231,0151,015
Charge for year1,7401,740
At 31 December 232,7552,755
Net book value
At 31 December 232,4652,465
At 31 December 224,2054,205
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables4,4647,812
Total4,4647,812
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-840
Taxation and social security30,22121,230
Other creditors12,2067,024
Accrued liabilities and deferred income4,6005,158
Total47,02734,252
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)6161,051
Total6161,051
8.Share capital
100 ordinary shares were issued with a nominal value of £1 upon incorporation of the Company on Dec 2020.
9.Related party transactions
At the year-end the Company owed an amount of £5,442 (2022 - £259) to a director and this is included in other creditors. No payments were made during the year. There is no interest charge.