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REGISTERED NUMBER: 08963505 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Character Five Limited

Character Five Limited (Registered number: 08963505)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Character Five Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: J W Moor
Dr H Moor





REGISTERED OFFICE: Suite 12 Jason House
Kerry Hill
Horsforth
Leeds
West Yorkshire
LS18 4JR





REGISTERED NUMBER: 08963505 (England and Wales)





ACCOUNTANTS: Yorkshire Medical Accountants LLP
Suite 12
East Wing, Jason House
Kerry Hill, Horsforth
Leeds
West Yorkshire
LS18 4JR

Character Five Limited (Registered number: 08963505)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,156 1,661

CURRENT ASSETS
Debtors 5 30,628 48,509
Investments 6 119,232 35,170
Cash at bank and in hand 29,143 73,039
179,003 156,718
CREDITORS
Amounts falling due within one year 7 32,017 29,564
NET CURRENT ASSETS 146,986 127,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

148,142

128,815

PROVISIONS FOR LIABILITIES 219 316
NET ASSETS 147,923 128,499

CAPITAL AND RESERVES
Called up share capital 202 202
Retained earnings 147,721 128,297
SHAREHOLDERS' FUNDS 147,923 128,499

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:



J W Moor - Director


Character Five Limited (Registered number: 08963505)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Character Five Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% 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 2 (2023 - 2 ) .

Character Five Limited (Registered number: 08963505)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 3,353
Additions 279
At 31 March 2024 3,632
DEPRECIATION
At 1 April 2023 1,692
Charge for year 784
At 31 March 2024 2,476
NET BOOK VALUE
At 31 March 2024 1,156
At 31 March 2023 1,661

5. DEBTORS
31.3.24 31.3.23
£    £   
Amounts falling due within one year:
Trade debtors 6,813 3,346
Other debtors 13,778 27,544
20,591 30,890

Amounts falling due after more than one year:
Other debtors 10,037 17,619

Aggregate amounts 30,628 48,509

6. CURRENT ASSET INVESTMENTS
31.3.24 31.3.23
£    £   
Unlisted investments 119,232 35,170

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation and social security 19,830 14,579
Other creditors 12,187 14,985
32,017 29,564

Character Five Limited (Registered number: 08963505)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
J W Moor
Balance outstanding at start of year 8,515 21,456
Amounts repaid (3,223 ) (12,941 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,292 8,515

Dr H Moor
Balance outstanding at start of year 14,406 24,793
Amounts repaid (10,357 ) (10,387 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,049 14,406

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £38,000 (2023 - £35,000) were paid to the directors .

Included in other debtors are amounts owed by the directors to the company of £9,341 (2023 - £22,921).

Interest is paid on directors loans at the official rates of interest.