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Logo On Report
Registered Number: 06800865
England and Wales

 

 

 

CTRL-SHIFT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Liz Brandt
Registered Number 06800865
Registered Office 1 King William Street
London
EC4N 7AF
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 910    1,562 
910    1,562 
Current assets      
Debtors 4   11,035 
Cash at bank and in hand (10,051)   (15,821)
(10,051)   (4,786)
Creditors: amount falling due within one year 5 (11,560)   (49,866)
Net current assets (21,611)   (54,652)
 
Total assets less current liabilities (20,701)   (53,090)
Creditors: amount falling due after more than one year 6 (111,028)   (113,509)
Provisions for liabilities 7 (173)  
Net assets (131,902)   (166,599)
 

Capital and reserves
     
Called up share capital 400    400 
Share premium account 8 44,434    44,434 
Profit and loss account (176,736)   (211,433)
Shareholders' funds (131,902)   (166,599)
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 18 November 2024 and were signed by:


-------------------------------
Liz Brandt
Director
2
General Information
Ctrl-Shift Limited is a private company, limited by shares, registered in England and Wales, registration number 06800865, registration address 1 King William Street, London, EC4N 7AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 April 2023 1,974    1,974 
Additions  
Disposals  
At 31 March 2024 1,974    1,974 
Depreciation
At 01 April 2023 412    412 
Charge for year 652    652 
On disposals  
At 31 March 2024 1,064    1,064 
Net book values
Closing balance as at 31 March 2024 910    910 
Opening balance as at 01 April 2023 1,562    1,562 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   7,500 
VAT   3,535 
  11,035 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,023    30,943 
PAYE & Social Security 421    384 
Accrued Expenses 3,517    3,055 
Other Creditors (2)   (3)
Wages & Salaries Control Account 3,124    1,304 
Pension Control Account 121    121 
Directors' Current Accounts 64    14,062 
VAT 3,292   
11,560    49,866 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 33,628    36,109 
Bank Loans & Overdrafts 77,400    77,400 
111,028    113,509 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 173   
173   

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 44,434    44,434 
44,434    44,434 

3