2023-05-012024-04-302024-04-30false04749435Nicholls & Christopher 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Nicholls & Christopher Ltd

Registered Number
04749435
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Nicholls & Christopher Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Brown, Christopher Leslie
Brown, Tania Janet

Company Secretary

BROWN, Tania Janet

Registered Address

1 Park Gardens
Yeovil
BA20 1DW

Place of Business

11 Batts Park

Taunton

TA1 4RE


Registered Number

04749435 (England and Wales)
Nicholls & Christopher Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4924690
924690
Current assets
Stocks-940
Debtors5264767
Cash at bank and on hand25,180174
25,4441,881
Creditors amounts falling due within one year6(21,034)(13,479)
Net current assets (liabilities)4,410(11,598)
Total assets less current liabilities5,334(10,908)
Provisions for liabilities(176)-
Net assets5,158(10,908)
Capital and reserves
Called up share capital22
Profit and loss account5,156(10,910)
Shareholders' funds5,158(10,908)
The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2024, and are signed on its behalf by:
Brown, Christopher Leslie
Director
Registered Company No. 04749435
Nicholls & Christopher Ltd
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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. The intangible asset, being goodwill, is the amount paid in connection with the acquisition of a business in 2014 and is being amortised evenly over its estimated useful life of ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery etc - 33% on cost, 25% on cost and 25% on reducing balance
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year01
3.Intangible assets

Total

£
Cost or valuation
At 01 May 238,669
At 30 April 248,669
Amortisation and impairment
At 01 May 238,669
At 30 April 248,669
Net book value
At 30 April 24-
At 30 April 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2310,727
Additions753
At 30 April 2411,480
Depreciation and impairment
At 01 May 2310,038
Charge for year518
At 30 April 2410,556
Net book value
At 30 April 24924
At 30 April 23690
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by associates and joint ventures / participating interests-636
Prepayments and accrued income264131
Total264767
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables208204
Amounts owed to related parties1,004-
Taxation and social security18,86812,540
Accrued liabilities and deferred income954735
Total21,03413,479
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.