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REGISTERED NUMBER: 09802256 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

THE CUTTING ROOM (MANCHESTER) LIMITED

THE CUTTING ROOM (MANCHESTER) LIMITED (REGISTERED NUMBER: 09802256)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE CUTTING ROOM (MANCHESTER) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Ms L J Bryant





REGISTERED OFFICE: Mc 608
16 Jersey Street
Manchester
Greater Manchester
M4 6JA





REGISTERED NUMBER: 09802256 (England and Wales)





ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ

THE CUTTING ROOM (MANCHESTER) LIMITED (REGISTERED NUMBER: 09802256)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 962 1,202

CURRENT ASSETS
Cash at bank 44,671 41,543

CREDITORS
Amounts falling due within one year 6 45,072 40,380
NET CURRENT (LIABILITIES)/ASSETS (401 ) 1,163
TOTAL ASSETS LESS CURRENT
LIABILITIES

561

2,365

PROVISIONS FOR LIABILITIES 183 228
NET ASSETS 378 2,137

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 377 2,136
SHAREHOLDERS' FUNDS 378 2,137

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2025 and were signed by:




Ms L J Bryant - Director


THE CUTTING ROOM (MANCHESTER) LIMITED (REGISTERED NUMBER: 09802256)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

The Cutting Room (Manchester) Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 - 20% on reducing balance
Office equipment - 20% on reducing balance

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

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.

4. EMPLOYEES AND DIRECTORS

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

THE CUTTING ROOM (MANCHESTER) LIMITED (REGISTERED NUMBER: 09802256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 1,254 5,231 6,485
DEPRECIATION
At 1 October 2023 1,044 4,239 5,283
Charge for year 42 198 240
At 30 September 2024 1,086 4,437 5,523
NET BOOK VALUE
At 30 September 2024 168 794 962
At 30 September 2023 210 992 1,202

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax 9,944 11,127
Social security and other taxes 120 120
Directors current account 34,108 28,293
Accrued expenses 900 840
45,072 40,380

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £43,500 (2023 - £49,200) were paid to the director .

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms L J Bryant.