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Company Registration No. 12417858 (England and Wales)
CARLOS @ JUDGES LIMITED Unaudited accounts for the year ended 31 January 2024
CARLOS @ JUDGES LIMITED Unaudited accounts Contents
Page
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CARLOS @ JUDGES LIMITED Company Information for the year ended 31 January 2024
Director
Carlos Enrique Martinez Torres
Company Number
12417858 (England and Wales)
Registered Office
1 JUDGES HILL NORTHAW POTTERS BAR HERTFORDSHIRE EN6 4NL ENGLAND
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CARLOS @ JUDGES LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,622,123 
1,627,141 
Current assets
Inventories
24,420 
15,000 
Debtors
7,900 
10,100 
Cash at bank and in hand
57,883 
244,958 
90,203 
270,058 
Creditors: amounts falling due within one year
(253,626)
(121,669)
Net current (liabilities)/assets
(163,423)
148,389 
Total assets less current liabilities
1,458,700 
1,775,530 
Creditors: amounts falling due after more than one year
(1,338,717)
(1,689,134)
Net assets
119,983 
86,396 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
119,883 
86,296 
Shareholders' funds
119,983 
86,396 
For the year ending 31 January 2024 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 30 October 2024 and were signed on its behalf by
Carlos Enrique Martinez Torres Director Company Registration No. 12417858
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CARLOS @ JUDGES LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
CARLOS @ JUDGES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12417858. The registered office is 1 JUDGES HILL, NORTHAW, POTTERS BAR, HERTFORDSHIRE, EN6 4NL, ENGLAND.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
1,579,961 
55,505 
1,635,466 
Additions
- 
3,891 
3,891 
At 31 January 2024
1,579,961 
59,396 
1,639,357 
Depreciation
At 1 February 2023
- 
8,325 
8,325 
Charge for the year
- 
8,909 
8,909 
At 31 January 2024
- 
17,234 
17,234 
Net book value
At 31 January 2024
1,579,961 
42,162 
1,622,123 
At 31 January 2023
1,579,961 
47,180 
1,627,141 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,800 
10,000 
Other debtors
100 
100 
7,900 
10,100 
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CARLOS @ JUDGES LIMITED Notes to the Accounts for the year ended 31 January 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,497 
6,210 
Trade creditors
30,790 
30,815 
Taxes and social security
74,284 
51,417 
Other creditors
485 
487 
Loans from directors
133,570 
29,740 
Accruals
9,000 
3,000 
253,626 
121,669 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,615 
33,333 
Other creditors
1,316,102 
1,655,801 
1,338,717 
1,689,134 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 12 (2023: 15).
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