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REGISTERED NUMBER: 08837288 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CHARLES LEDSHAM (UK) LIMITED

CHARLES LEDSHAM (UK) LIMITED (REGISTERED NUMBER: 08837288)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CHARLES LEDSHAM (UK) LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTOR: Mr A Grosz





SECRETARY: Mrs E Grosz





REGISTERED OFFICE: 19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD





REGISTERED NUMBER: 08837288 (England and Wales)





ACCOUNTANTS: Raffingers LLP
Chartered Certified Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

CHARLES LEDSHAM (UK) LIMITED (REGISTERED NUMBER: 08837288)

ABRIDGED BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,112 66,164

CURRENT ASSETS
Stocks 75,440 79,950
Debtors 262,430 298,536
Cash at bank and in hand 33,724 17,389
371,594 395,875
CREDITORS
Amounts falling due within one year 268,136 291,524
NET CURRENT ASSETS 103,458 104,351
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,570

170,515

CREDITORS
Amounts falling due after more than one year (15,222 ) (25,000 )

PROVISIONS FOR LIABILITIES (1,279 ) (147 )
NET ASSETS 152,069 145,368

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 152,067 145,366
SHAREHOLDERS' FUNDS 152,069 145,368

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 LEDSHAM (UK) LIMITED (REGISTERED NUMBER: 08837288)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 September 2024 and were signed by:





Mr A Grosz - Director


CHARLES LEDSHAM (UK) LIMITED (REGISTERED NUMBER: 08837288)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Charles Ledsham (UK) 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 (£).


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.
Leasehold improvements - Straight line over 20 years
Fixtures and fittings - 25% on reducing balance
Equipment - 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.

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 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.

CHARLES LEDSHAM (UK) LIMITED (REGISTERED NUMBER: 08837288)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 86,085
Additions 2,930
At 31 December 2023 89,015
DEPRECIATION
At 1 January 2023 19,921
Charge for year 3,982
At 31 December 2023 23,903
NET BOOK VALUE
At 31 December 2023 65,112
At 31 December 2022 66,164

5. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans - 4,965

6. RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £55,527 (2022: £206,467) by Ashtead UK Estates Limited, a company of which the director of this company is also a director.

At the balance sheet date, the company owed £32,753 (2022: £18,783) to Mr A Grosz, the director.