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REGISTERED NUMBER: 07254478 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Chez Lindsay Limited

Chez Lindsay Limited (Registered number: 07254478)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Chez Lindsay Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: Ms L A Wotton





SECRETARY: Ms L A Wotton





REGISTERED OFFICE: 11 Hill Rise
Richmond
TW10 6UQ





REGISTERED NUMBER: 07254478 (England and Wales)






Chez Lindsay Limited (Registered number: 07254478)

Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 2,007
- 2,007

CURRENT ASSETS
Stocks 6 - 12,225
Debtors 7 1,857 5,783
Cash at bank and in hand 213,486 199,867
215,343 217,875
CREDITORS
Amounts falling due within one year 8 33,391 66,290
NET CURRENT ASSETS 181,952 151,585
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,952

153,592

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 181,852 153,492
SHAREHOLDERS' FUNDS 181,952 153,592

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Chez Lindsay Limited (Registered number: 07254478)

Statement of Financial Position - continued
31 August 2024


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 30 September 2024 and were signed by:





Ms L A Wotton - Director


Chez Lindsay Limited (Registered number: 07254478)

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

1. STATUTORY INFORMATION

Chez Lindsay 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.

Related party exemption
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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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
Computer equipment - 33% 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.


Chez Lindsay Limited (Registered number: 07254478)

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

2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 12 ) .

Chez Lindsay Limited (Registered number: 07254478)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023 5,000
Disposals (5,000 )
At 31 August 2024 -
AMORTISATION
At 1 September 2023 5,000
Eliminated on disposal (5,000 )
At 31 August 2024 -
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 September 2023 1 11,009 400 11,410
Disposals (1 ) (11,009 ) (400 ) (11,410 )
At 31 August 2024 - - - -
DEPRECIATION
At 1 September 2023 - 9,050 353 9,403
Eliminated on disposal - (9,050 ) (353 ) (9,403 )
At 31 August 2024 - - - -
NET BOOK VALUE
At 31 August 2024 - - - -
At 31 August 2023 1 1,959 47 2,007

6. STOCKS
31.8.24 31.8.23
£    £   
Stocks - 12,225

Chez Lindsay Limited (Registered number: 07254478)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors - 2,366
VAT 1,857 -
Prepayments - 3,417
1,857 5,783

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 25,197
Tax 12,393 -
Social security and other taxes - 4,250
VAT - 26,845
Other creditors - 535
Net Wages - 1,458
Directors' current accounts 19,798 4,005
Accrued expenses 1,200 4,000
33,391 66,290

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary 1 100 100

10. RESERVES
Retained
earnings
£   

At 1 September 2023 153,492
Profit for the year 68,360
Dividends (40,000 )
At 31 August 2024 181,852

11. RELATED PARTY DISCLOSURES

At the period end company owed £4629 (2020; £5,048) to Chez Lindsay, a participating interest owned by the director.

Chez Lindsay Limited (Registered number: 07254478)

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

12. ULTIMATE CONTROLLING PARTY

The controlling party is Ms L A Wotton.