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REGISTERED NUMBER: SC760411 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 28 FEBRUARY 2023 TO 31 DECEMBER 2023

FOR

CHARLOTTE JAMES HOLDINGS LTD

CHARLOTTE JAMES HOLDINGS LTD (REGISTERED NUMBER: SC760411)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 28 FEBRUARY 2023 TO 31 DECEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CHARLOTTE JAMES HOLDINGS LTD

COMPANY INFORMATION
FOR THE PERIOD 28 FEBRUARY 2023 TO 31 DECEMBER 2023







DIRECTORS: R Dempster
S Dempster





REGISTERED OFFICE: 7a Main Street
Loanhead
Edinburgh
Lothian
EH20 9QH





REGISTERED NUMBER: SC760411 (Scotland)





ACCOUNTANTS: MacDonald Morton Ltd
Chartered Accountants
67 March Road
Edinburgh
EH4 3SU

CHARLOTTE JAMES HOLDINGS LTD (REGISTERED NUMBER: SC760411)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

Notes £    £   
FIXED ASSETS
Investments 4 100,000

CURRENT ASSETS
Debtors 5 16,187
Cash at bank 81,590
97,777
CREDITORS
Amounts falling due within one year 6 75,207
NET CURRENT ASSETS 22,570
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,570

CAPITAL AND RESERVES
Called up share capital 1,100
Retained earnings 121,470
122,570

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 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 22 February 2024 and were signed on its behalf by:





R Dempster - Director


CHARLOTTE JAMES HOLDINGS LTD (REGISTERED NUMBER: SC760411)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 28 FEBRUARY 2023 TO 31 DECEMBER 2023

1. STATUTORY INFORMATION

Charlotte James Holdings Ltd is a private company, limited by shares , registered in Scotland. 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 (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about Charlotte James Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds the following basic financial instruments.

Financial assets
Cash and cash equivalents - comprise cash in hand and deposits held with banks.

Trade and other debtors - are initially measured at the undiscounted amounts receivable from a customer, which is normally the invoiced price. Trade and other debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found an impairment loss is recognised.

Financial liabilities
Trade and other creditors - are initially measured at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of the future payments, discounted at a market rate of interest.

Taxation
Taxation for the period 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 statement of financial position date.


CHARLOTTE JAMES HOLDINGS LTD (REGISTERED NUMBER: SC760411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 28 FEBRUARY 2023 TO 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 statement of financial position 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 period 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 period was 3 .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 28 February 2023
and 31 December 2023 100,000
NET BOOK VALUE
At 31 December 2023 100,000
At 27 February 2023 100,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 3,600
Amounts owed by group undertakings 4,921
Other debtors 7,666
16,187

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 341
Taxation and social security 2,090
Other creditors 72,776
75,207

CHARLOTTE JAMES HOLDINGS LTD (REGISTERED NUMBER: SC760411)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 28 FEBRUARY 2023 TO 31 DECEMBER 2023

7. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.