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REGISTERED NUMBER: 14231269 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

CHRISTMAS & OTHER STORIES LTD

CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHRISTMAS & OTHER STORIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: Ms M Rosery
D Ogilvie





REGISTERED OFFICE: 43A Empress House
Binley Road
Coventry
Warwickshire
CV31HU





REGISTERED NUMBER: 14231269 (England and Wales)





ACCOUNTANTS: Walker Thompson Ltd
Accountants and Registered Auditors
Empress House
43A Binley Road
Coventry
CV3 1HU

CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,963 35,280

CURRENT ASSETS
Stocks 5 48,609 65,265
Debtors 6 8,529 17,271
Cash at bank 40,502 16,768
97,640 99,304
CREDITORS
Amounts falling due within one year 7 55,506 77,957
NET CURRENT ASSETS 42,134 21,347
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,097

56,627

CREDITORS
Amounts falling due after more than one
year

8

(30,985

)

(27,043

)

PROVISIONS FOR LIABILITIES (5,516 ) (926 )
NET ASSETS 59,596 28,658

CAPITAL AND RESERVES
Called up share capital 10 10 10
Retained earnings 59,586 28,648
SHAREHOLDERS' FUNDS 59,596 28,658

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)

BALANCE SHEET - continued
31 JULY 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 Board of Directors and authorised for issue on 15 October 2024 and were signed on its behalf by:





Ms M Rosery - Director


CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Christmas & Other Stories Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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. Turnover is recognised in the accounting period in which the service is carried out.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on cost
Office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 300 150 33,830 1,000 35,280
Additions - - 32,265 - 32,265
At 31 July 2024 300 150 66,095 1,000 67,545
DEPRECIATION
Charge for year 75 38 13,219 250 13,582
At 31 July 2024 75 38 13,219 250 13,582
NET BOOK VALUE
At 31 July 2024 225 112 52,876 750 53,963
At 31 July 2023 300 150 33,830 1,000 35,280

CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 33,830
Additions 32,265
At 31 July 2024 66,095
DEPRECIATION
Charge for year 13,219
At 31 July 2024 13,219
NET BOOK VALUE
At 31 July 2024 52,876
At 31 July 2023 33,830

5. STOCKS
2024 2023
£    £   
Stocks 48,609 65,265

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,080 16,506
Other debtors 4,449 765
8,529 17,271

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 7,257 3,727
Trade creditors 553 410
Taxation and social security 5,588 8,637
Other creditors 42,108 65,183
55,506 77,957

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 30,985 27,043

CHRISTMAS & OTHER STORIES LTD (REGISTERED NUMBER: 14231269)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 38,242 30,770

Security is provided over the motor vehicles owned by the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10