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CREDITSCORER LIMITED

Registered Number
07093235
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CREDITSCORER LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

WILSON, Nicholas
WILSON, Olga

Registered Address

Third Floor
10 South Parade
Leeds
LS1 5QS

Registered Number

07093235 (England and Wales)
CREDITSCORER LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,7032,281
6,7032,281
Current assets
Cash at bank and on hand8,553230
8,553230
Creditors amounts falling due within one year4(74,844)(51,586)
Net current assets (liabilities)(66,291)(51,356)
Total assets less current liabilities(59,588)(49,075)
Provisions for liabilities5-(433)
Net assets(59,588)(49,508)
Capital and reserves
Called up share capital100100
Profit and loss account(59,688)(49,608)
Shareholders' funds(59,588)(49,508)
The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2024, and are signed on its behalf by:
WILSON, Nicholas
Director
Registered Company No. 07093235
CREDITSCORER LIMITED
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.
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.
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
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Financial instruments
The company 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, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 2326,96326,963
Additions7,1987,198
At 31 December 2334,16134,161
Depreciation and impairment
At 01 January 2324,68224,682
Charge for year2,7762,776
At 31 December 2327,45827,458
Net book value
At 31 December 236,7036,703
At 31 December 222,2812,281
4.Creditors: amounts due within one year

2023

2022

££
Other creditors72,44449,366
Accrued liabilities and deferred income2,4002,220
Total74,84451,586
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.
5.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)-433
Total-433
6.Related party transactions
Included within other creditors, due within one year, is an amount of £72,444 (2022 - £49,366) due to the directors. This balance is interest free and payable on demand.