IRIS Accounts Production v24.3.0.553 09040370 director 1.6.23 31.5.24 31.5.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh090403702023-05-31090403702024-05-31090403702023-06-012024-05-31090403702022-05-31090403702022-06-012023-05-31090403702023-05-3109040370ns15:EnglandWales2023-06-012024-05-3109040370ns14:PoundSterling2023-06-012024-05-3109040370ns10:Director12023-06-012024-05-3109040370ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3109040370ns10:SmallEntities2023-06-012024-05-3109040370ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3109040370ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3109040370ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3109040370ns10:FullAccounts2023-06-012024-05-3109040370ns10:OrdinaryShareClass12023-06-012024-05-3109040370ns5:CurrentFinancialInstruments2024-05-3109040370ns5:CurrentFinancialInstruments2023-05-3109040370ns5:ShareCapital2024-05-3109040370ns5:ShareCapital2023-05-3109040370ns5:RetainedEarningsAccumulatedLosses2024-05-3109040370ns5:RetainedEarningsAccumulatedLosses2023-05-3109040370ns10:RegisteredOffice2023-06-012024-05-3109040370ns5:FurnitureFittings2023-06-012024-05-3109040370ns5:FurnitureFittings2023-05-3109040370ns5:FurnitureFittings2024-05-3109040370ns5:FurnitureFittings2023-05-3109040370ns5:DeferredTaxation2023-05-3109040370ns5:DeferredTaxation2023-06-012024-05-3109040370ns5:DeferredTaxation2024-05-3109040370ns10:OrdinaryShareClass12024-05-31090403701ns10:Director12023-05-31090403701ns10:Director12022-05-31090403701ns10:Director12023-06-012024-05-31090403701ns10:Director12022-06-012023-05-31090403701ns10:Director12024-05-31090403701ns10:Director12023-05-31
REGISTERED NUMBER: 09040370 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Filigree Management Limited

Filigree Management Limited (Registered number: 09040370)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Filigree Management Limited (Registered number: 09040370)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 137 899

CURRENT ASSETS
Cash at bank 32,917 34,047

CREDITORS
Amounts falling due within one year 5 3,863 2,243
NET CURRENT ASSETS 29,054 31,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,191

32,703

PROVISIONS FOR LIABILITIES 6 26 171
NET ASSETS 29,165 32,532

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 29,164 32,531
SHAREHOLDERS' FUNDS 29,165 32,532

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

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

Filigree Management Limited (Registered number: 09040370)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 November 2024 and were signed by:





Mrs C C Spitzer - Director


Filigree Management Limited (Registered number: 09040370)

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

1. STATUTORY INFORMATION

Filigree Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09040370

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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.
Fixtures and fittings - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Filigree Management Limited (Registered number: 09040370)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 June 2023
and 31 May 2024 8,883
DEPRECIATION
At 1 June 2023 7,984
Charge for year 762
At 31 May 2024 8,746
NET BOOK VALUE
At 31 May 2024 137
At 31 May 2023 899

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Tax - 1
Credit card (5 ) (5 )
Directors' current accounts 3,388 861
Accrued expenses 480 1,386
3,863 2,243

6. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 26 171

Deferred
tax
£   
Balance at 1 June 2023 171
Provided during year (145 )
Balance at 31 May 2024 26

Filigree Management Limited (Registered number: 09040370)

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

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
1 Ordinary £1 1 1

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Mrs C C Spitzer
Balance outstanding at start of year (861 ) (1,901 )
Amounts advanced - 60,200
Amounts repaid (2,527 ) (59,160 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,388 ) (861 )

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C C Spitzer.