IRIS Accounts Production v24.3.2.46 11955911 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false 225134 167132 291857 288713 350238 230711 166753 225134 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh119559112023-04-30119559112024-04-30119559112023-05-012024-04-30119559112022-04-30119559112022-05-012023-04-30119559112023-04-3011955911ns15:EnglandWales2023-05-012024-04-3011955911ns14:PoundSterling2023-05-012024-04-3011955911ns10:Director12023-05-012024-04-3011955911ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3011955911ns10:SmallEntities2023-05-012024-04-3011955911ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3011955911ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3011955911ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3011955911ns10:FullAccounts2023-05-012024-04-301195591142ns10:Director22023-04-301195591142ns10:Director22022-04-301195591142ns10:Director22023-05-012024-04-301195591142ns10:Director22022-05-012023-04-301195591142ns10:Director22024-04-301195591142ns10:Director22023-04-3011955911ns10:Director22023-05-012024-04-3011955911ns10:RegisteredOffice2023-05-012024-04-3011955911ns5:CurrentFinancialInstruments2024-04-3011955911ns5:CurrentFinancialInstruments2023-04-3011955911ns5:Non-currentFinancialInstruments2024-04-3011955911ns5:Non-currentFinancialInstruments2023-04-3011955911ns5:ShareCapital2024-04-3011955911ns5:ShareCapital2023-04-3011955911ns5:RetainedEarningsAccumulatedLosses2024-04-3011955911ns5:RetainedEarningsAccumulatedLosses2023-04-3011955911ns5:ShortLeaseholdAssetsns5:LandBuildings2023-05-012024-04-3011955911ns5:FurnitureFittings2023-05-012024-04-3011955911ns5:ComputerEquipment2023-05-012024-04-3011955911ns5:ShortLeaseholdAssetsns5:LandBuildings2023-04-3011955911ns5:FurnitureFittings2023-04-3011955911ns5:ComputerEquipment2023-04-3011955911ns5:ShortLeaseholdAssetsns5:LandBuildings2024-04-3011955911ns5:FurnitureFittings2024-04-3011955911ns5:ComputerEquipment2024-04-3011955911ns5:ShortLeaseholdAssetsns5:LandBuildings2023-04-3011955911ns5:FurnitureFittings2023-04-3011955911ns5:ComputerEquipment2023-04-3011955911ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3011955911ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3011955911ns5:WithinOneYear2024-04-3011955911ns5:WithinOneYear2023-04-30119559111ns10:Director12023-04-30119559111ns10:Director12022-04-30119559111ns10:Director12023-05-012024-04-30119559111ns10:Director12022-05-012023-04-30119559111ns10:Director12024-04-30119559111ns10:Director12023-04-30
REGISTERED NUMBER: 11955911 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

CONDUCT CULTURE LTD

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CONDUCT CULTURE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A Sutherland
Mrs N Sutherland





REGISTERED OFFICE: Paramount House
1 Delta Way
Egham
Surrey
TW20 8RX





REGISTERED NUMBER: 11955911 (England and Wales)





ACCOUNTANTS: Wheelers
Chartered Accountants & Tax Consultants
27-29 Old Market
Wisbech
Cambridgeshire
PE13 1NE

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,346 27,674

CURRENT ASSETS
Stocks 10,146 -
Debtors 5 293,852 325,123
Cash at bank and in hand 157,942 219,837
461,940 544,960
CREDITORS
Amounts falling due within one year 6 179,956 160,476
NET CURRENT ASSETS 281,984 384,484
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,330

412,158

CREDITORS
Amounts falling due after more than one
year

7

(9,099

)

(17,192

)

PROVISIONS FOR LIABILITIES (7,300 ) (6,700 )
NET ASSETS 295,931 388,266

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 295,831 388,166
SHAREHOLDERS' FUNDS 295,931 388,266

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

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

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

BALANCE SHEET - continued
30 APRIL 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 12 January 2025 and were signed on its behalf by:





A Sutherland - Director


CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

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

1. STATUTORY INFORMATION

Conduct Culture 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.

The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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.
Leasehold improvements - 20% on cost
Fixtures and fittings - 20% reducing balance
Computer equipment - 20% reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

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

2. ACCOUNTING POLICIES - continued

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 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and Computer
improvements fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 1,250 2,197 35,479 38,926
Additions - 1,822 7,657 9,479
At 30 April 2024 1,250 4,019 43,136 48,405
DEPRECIATION
At 1 May 2023 292 240 10,720 11,252
Charge for year 250 593 5,964 6,807
At 30 April 2024 542 833 16,684 18,059
NET BOOK VALUE
At 30 April 2024 708 3,186 26,452 30,346
At 30 April 2023 958 1,957 24,759 27,674

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 111,825 71,881
Other debtors 182,027 253,242
293,852 325,123

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 36,808 7,979
Trade creditors 23,588 28,242
Taxation and social security 116,523 121,346
Other creditors 3,037 2,909
179,956 160,476

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 9,099 17,192

CONDUCT CULTURE LTD (REGISTERED NUMBER: 11955911)

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

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.24 30.4.23
£    £   
Within one year 7,510 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
A Sutherland and Mrs N Sutherland
Balance outstanding at start of year 225,134 167,132
Amounts advanced 291,857 288,713
Amounts repaid (350,238 ) (230,711 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 166,753 225,134

Interest of 2.25% has been charged on overdrawn balances.