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REGISTERED NUMBER: 09680212 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Claire Boston Ltd

Claire Boston Ltd (Registered number: 09680212)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Claire Boston Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mrs C Hopper





SECRETARY:





REGISTERED OFFICE: 20-22 Wenlock Road
London
N1 7GU





REGISTERED NUMBER: 09680212 (England and Wales)





ACCOUNTANTS: Numbers and Beyond
Kingfisher House
21-23 Elmfield Road
Bromley
Kent
BR1 1LT

Claire Boston Ltd (Registered number: 09680212)

Balance Sheet
31 July 2024

31/7/24 31/7/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 206 772

CURRENT ASSETS
Debtors 5 5,382 6,805
Prepayments and accrued income 291 1,226
Cash at bank 30,855 20,842
36,528 28,873
CREDITORS
Amounts falling due within one year 6 12,516 1,570
NET CURRENT ASSETS 24,012 27,303
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,218

28,075

PROVISIONS FOR LIABILITIES 39 147
NET ASSETS 24,179 27,928

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 24,178 27,927
24,179 27,928

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

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

The director acknowledges her 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 director and authorised for issue on 23 September 2024 and were signed by:





Mrs C Hopper - Director


Claire Boston Ltd (Registered number: 09680212)

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

1. STATUTORY INFORMATION

Claire Boston Ltd 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 - 25% on cost and 20% 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 makes payments into a defined contribution pension scheme for the director. Contributions are charged to the profit and loss account in the period in which they are made.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Claire Boston Ltd (Registered number: 09680212)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 3,940
DEPRECIATION
At 1 August 2023 3,168
Charge for year 566
At 31 July 2024 3,734
NET BOOK VALUE
At 31 July 2024 206
At 31 July 2023 772

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 5,382 -
Other debtors - 6,805
5,382 6,805

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Taxation and social security 10,599 -
Other creditors 1,917 1,570
12,516 1,570