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REGISTERED NUMBER: 07398251 (England and Wales)















Charles Campbell Bespoke Tailoring
Limited

Unaudited Financial Statements

for the Year Ended 31 December 2023






Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Charles Campbell Bespoke Tailoring
Limited

Company Information
for the year ended 31 December 2023







DIRECTOR: NC Aitkenhead





REGISTERED OFFICE: Suite 9 Manor Court, Salesbury Hall
Salesbury Hall Road
Ribchester
Preston
Lancashire
PR3 3XR





REGISTERED NUMBER: 07398251 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,738 7,734

CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 83,938 75,405
Cash at bank 16,642 42,050
110,580 127,455
CREDITORS
Amounts falling due within one year 7 38,062 44,955
NET CURRENT ASSETS 72,518 82,500
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,256

90,234

CREDITORS
Amounts falling due after more than one
year

8

(111,311

)

(87,991

)

PROVISIONS FOR LIABILITIES 10 (9,260 ) (1,470 )
NET ASSETS 685 773

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 683 771
SHAREHOLDERS' FUNDS 685 773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)

Balance Sheet - continued
31 December 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 September 2024 and were signed by:





NC Aitkenhead - Director


Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Charles Campbell Bespoke Tailoring 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The amounts in the financial statements have been rounded to the nearest £1.

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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 January 2023 35,726 - 35,726
Additions - 57,250 57,250
At 31 December 2023 35,726 57,250 92,976
DEPRECIATION
At 1 January 2023 27,992 - 27,992
Charge for year 1,934 14,312 16,246
At 31 December 2023 29,926 14,312 44,238
NET BOOK VALUE
At 31 December 2023 5,800 42,938 48,738
At 31 December 2022 7,734 - 7,734

5. STOCKS
2023 2022
£    £   
Stocks 10,000 10,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 76,840 73,265
Other debtors 2,140 2,140
Corporation tax 4,958 -
83,938 75,405

Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,681 3,681
Hire purchase contracts 8,961 -
Trade creditors 4,717 6,213
Taxation and social security 15,000 29,507
Other creditors 5,703 5,554
38,062 44,955

The amount due to the director of £1,670 (2022: £1,746) is unsecured, interest free and has no fixed repayment terms.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 22,755 27,991
Hire purchase contracts 43,556 -
Other creditors 45,000 60,000
111,311 87,991

The amount due to the director of £45,000 (2022: £60,000) is unsecured, interest free and has no fixed repayment terms.

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 52,517 -

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 9,260 1,470

Deferred
tax
£   
Balance at 1 January 2023 1,470
Charge to Statement of Income and Retained Earnings during year 7,790
Balance at 31 December 2023 9,260

Charles Campbell Bespoke Tailoring
Limited (Registered number: 07398251)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
2 2

12. RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by Mr NC Aitkenhead.