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Registered number: 09225418
Campfire Agency Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Grant and Co (Accountants) Ltd
Units 4 & 5 Rockfield Business Park
Old Station Drive, Leckhampton
Cheltenham
Gloucestershire
GL53 0AN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09225418
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,575 19,713
16,575 19,713
CURRENT ASSETS
Debtors 5 311,897 340,340
Cash at bank and in hand 488,796 289,115
800,693 629,455
Creditors: Amounts Falling Due Within One Year 6 (324,530 ) (179,027 )
NET CURRENT ASSETS (LIABILITIES) 476,163 450,428
TOTAL ASSETS LESS CURRENT LIABILITIES 492,738 470,141
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,315 ) (3,745 )
NET ASSETS 489,423 466,396
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 489,323 466,296
SHAREHOLDERS' FUNDS 489,423 466,396
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For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Handley
Director
06/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Campfire Agency Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09225418 . The registered office is 15 Lansdown Road, Cheltenham, GL50 2JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2023: 24)
25 24
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 20,872 71,431 92,303
Additions 426 6,145 6,571
Disposals - (3,533 ) (3,533 )
As at 30 September 2024 21,298 74,043 95,341
Depreciation
As at 1 October 2023 16,781 55,809 72,590
Provided during the period 1,130 7,956 9,086
Disposals - (2,910 ) (2,910 )
As at 30 September 2024 17,911 60,855 78,766
Net Book Value
As at 30 September 2024 3,387 13,188 16,575
As at 1 October 2023 4,091 15,622 19,713
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 238,500 253,889
Prepayments and accrued income 30,409 27,989
Other debtors 10,364 8,239
Unbilled work 30,624 48,223
Amounts owed by group undertakings 2,000 2,000
311,897 340,340
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 104,769 39,885
Other creditors 50,769 41,529
Taxation and social security 168,992 97,613
324,530 179,027
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 48,091 48,091
Later than one year and not later than five years 32,766 80,857
80,857 128,948
10. Ultimate Controlling Party
The company's ultimate controlling party is Campfire Marketing Group Limited by virtue of his ownership of 100% of the issued share capital in the company.
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