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Company Registration No. 12376829 (England and Wales)
CHURCH ROAD CENTRAL STORES LTD Unaudited accounts for the year ended 31 December 2023
CHURCH ROAD CENTRAL STORES LTD Unaudited accounts Contents
Page
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CHURCH ROAD CENTRAL STORES LTD Company Information for the year ended 31 December 2023
Director
Mrs Mithuna Surenthiran
Company Number
12376829 (England and Wales)
Registered Office
Morritt House 54-60 Station Approach South Ruislip Ruislip Middlesex HA4 6SA United Kingdom
Accountants
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA
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CHURCH ROAD CENTRAL STORES LTD Accountants' report
Accountants' report to the director of CHURCH ROAD CENTRAL STORES LTD on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CHURCH ROAD CENTRAL STORES LTD for the year ended 31 December 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of CHURCH ROAD CENTRAL STORES LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of CHURCH ROAD CENTRAL STORES LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CHURCH ROAD CENTRAL STORES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CHURCH ROAD CENTRAL STORES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CHURCH ROAD CENTRAL STORES LTD. You consider that CHURCH ROAD CENTRAL STORES LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CHURCH ROAD CENTRAL STORES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA 2 July 2024
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CHURCH ROAD CENTRAL STORES LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,000 
6,000 
Tangible assets
44,721 
11,682 
48,721 
17,682 
Current assets
Inventories
32,456 
21,223 
Debtors
4,827 
29,915 
Cash at bank and in hand
18,777 
27,603 
56,060 
78,741 
Creditors: amounts falling due within one year
(41,946)
(17,639)
Net current assets
14,114 
61,102 
Total assets less current liabilities
62,835 
78,784 
Creditors: amounts falling due after more than one year
(30,833)
(40,833)
Provisions for liabilities
Deferred tax
(1,157)
(1,836)
Net assets
30,845 
36,115 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
30,745 
36,015 
Shareholders' funds
30,845 
36,115 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 July 2024 and were signed on its behalf by
Mrs Mithuna Surenthiran Director Company Registration No. 12376829
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CHURCH ROAD CENTRAL STORES LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
CHURCH ROAD CENTRAL STORES LTD is a private company, limited by shares, registered in England and Wales, registration number 12376829. The registered office is Morritt House 54-60 Station Approach, South Ruislip, Ruislip, Middlesex, HA4 6SA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised over 6 years
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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CHURCH ROAD CENTRAL STORES LTD Notes to the Accounts for the year ended 31 December 2023
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
12,000 
At 31 December 2023
12,000 
Amortisation
At 1 January 2023
6,000 
Charge for the year
2,000 
At 31 December 2023
8,000 
Net book value
At 31 December 2023
4,000 
At 31 December 2022
6,000 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
- 
18,305 
18,305 
Additions
42,450 
- 
42,450 
At 31 December 2023
42,450 
18,305 
60,755 
Depreciation
At 1 January 2023
- 
6,623 
6,623 
Charge for the year
7,075 
2,336 
9,411 
At 31 December 2023
7,075 
8,959 
16,034 
Net book value
At 31 December 2023
35,375 
9,346 
44,721 
At 31 December 2022
- 
11,682 
11,682 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,827 
- 
Amounts falling due after more than one year
Other debtors
- 
29,915 
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CHURCH ROAD CENTRAL STORES LTD Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,433 
1,634 
Trade creditors
1,150 
6,591 
Taxes and social security
4,430 
4,999 
Other creditors
3,681 
4,097 
Loans from directors
30,554 
- 
Accruals
698 
318 
41,946 
17,639 
Included above is a loan of £30,554 (2022 - NIL) from Mithuna Surenthiran, the company director.
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
30,833 
40,833 
9
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
1,157 
1,836 
2023 
2022 
£ 
£ 
Provision at start of year
1,836 
2,104 
Credited to the profit and loss account
(679)
(268)
Provision at end of year
1,157 
1,836 
10
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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