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Company Registration No. 08784944 (England and Wales)
Crosby Business Centre Limited Unaudited accounts for the year ended 30 November 2023
Crosby Business Centre Limited Unaudited accounts Contents
Page
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Crosby Business Centre Limited Company Information for the year ended 30 November 2023
Director
David Cowie
Secretary
David Cowie
Company Number
08784944 (England and Wales)
Registered Office
1-11 Mersey View Brighton-le-Sands Liverpool Merseyside L22 6QA
Accountants
MJ Houlihan & Co Accountants 99-101 Corporation Street St Helens WA10 1SX
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Crosby Business Centre Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
2,000 
Tangible assets
- 
2,292 
- 
4,292 
Current assets
Debtors
10,680 
36,900 
Cash at bank and in hand
8,216 
7,651 
18,896 
44,551 
Creditors: amounts falling due within one year
(13,374)
(45,035)
Net current assets/(liabilities)
5,522 
(484)
Net assets
5,522 
3,808 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
5,520 
3,806 
Shareholders' funds
5,522 
3,808 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 July 2024 and were signed on its behalf by
David Cowie Director Company Registration No. 08784944
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Crosby Business Centre Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Crosby Business Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 08784944. The registered office is 1-11 Mersey View, Brighton-le-Sands, Liverpool, Merseyside, L22 6QA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Crosby Business Centre Limited Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
2,000 
Disposals
(2,000)
At 30 November 2023
- 
Amortisation
At 1 December 2022
- 
At 30 November 2023
- 
Net book value
At 30 November 2023
- 
At 30 November 2022
2,000 
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
12,500 
Disposals
(12,500)
At 30 November 2023
- 
Depreciation
At 1 December 2022
10,208 
On disposals
(10,208)
At 30 November 2023
- 
Net book value
At 30 November 2023
- 
At 30 November 2022
2,292 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
10,680 
36,900 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,481 
3,904 
Proposed dividends
2,000 
4,000 
Other creditors
1,495 
35,631 
Accruals
6,398 
1,500 
13,374 
45,035 
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Crosby Business Centre Limited Notes to the Accounts for the year ended 30 November 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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