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Registered number: 07451607
C Shopping Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
More Group (Accounting) Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Jamie Morrison
Company Number 07451607
Registered Office 27 Old Gloucester Street
London
WC1N 3AX
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Balance Sheet
Registered number: 07451607
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 306 457
306 457
CURRENT ASSETS
Debtors 5 662,201 1,579,356
Cash at bank and in hand 128,434 53,765
790,635 1,633,121
Creditors: Amounts Falling Due Within One Year 6 (1,051,130 ) (1,354,882 )
NET CURRENT ASSETS (LIABILITIES) (260,495 ) 278,239
TOTAL ASSETS LESS CURRENT LIABILITIES (260,189 ) 278,696
Creditors: Amounts Falling Due After More Than One Year 7 (20,833 ) (26,667 )
NET (LIABILITIES)/ASSETS (281,022 ) 252,029
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (281,023 ) 252,028
SHAREHOLDERS' FUNDS (281,022) 252,029
Page 2
Page 3
For the year ending 30 November 2023 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.
The financial statements were approved by the board of directors on 28 November 2024 and were signed on its behalf by:
Mr Jamie Morrison
Director
28/11/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
C Shopping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07451607 . The registered office is 27 Old Gloucester Street , London, WC1N 3AX.
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. 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.
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 33% on written down value method
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2022 9,224
As at 30 November 2023 9,224
Depreciation
As at 1 December 2022 8,767
Provided during the period 151
As at 30 November 2023 8,918
Net Book Value
As at 30 November 2023 306
As at 1 December 2022 457
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 914,588
Other debtors - 660,330
VAT 1,871 4,438
Amounts owed by group undertakings 660,330 -
662,201 1,579,356
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 411,289 622,041
Bank loans and overdrafts 13,574 10,000
Other creditors 626,267 722,841
1,051,130 1,354,882
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,833 26,667
20,833 26,667
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
9. Related Party Transactions
As at the balance sheet date, the company owed £543,509 (2022: £645,054) to EU Logistical Support Ltd, towards the interest free working capital loan repayable on demand.
As at the balance sheet date, the company owed £11,600 (2022: £5,400) from Ms Elisabeth Lejeune. 
10. Ultimate Controlling Party
The company's ultimate controlling party is Ms Elisabeth Enrici Belom by virtue of her shareholding.
Page 5