Charles David James Ltd 07050112 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is that of a property letting agent. Digita Accounts Production Advanced 6.30.9574.0 true 07050112 2023-04-01 2024-03-31 07050112 2024-03-31 07050112 bus:OrdinaryShareClass1 2024-03-31 07050112 core:CurrentFinancialInstruments 2024-03-31 07050112 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07050112 core:MotorVehicles 2024-03-31 07050112 core:OtherPropertyPlantEquipment 2024-03-31 07050112 bus:SmallEntities 2023-04-01 2024-03-31 07050112 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 07050112 bus:FilletedAccounts 2023-04-01 2024-03-31 07050112 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07050112 bus:RegisteredOffice 2023-04-01 2024-03-31 07050112 bus:Director1 2023-04-01 2024-03-31 07050112 bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07050112 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07050112 core:MotorVehicles 2023-04-01 2024-03-31 07050112 core:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 07050112 core:UKTax 2023-04-01 2024-03-31 07050112 countries:England 2023-04-01 2024-03-31 07050112 2023-03-31 07050112 core:MotorVehicles 2023-03-31 07050112 core:OtherPropertyPlantEquipment 2023-03-31 07050112 2022-04-01 2023-03-31 07050112 2023-03-31 07050112 bus:OrdinaryShareClass1 2023-03-31 07050112 core:CurrentFinancialInstruments 2023-03-31 07050112 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 07050112 core:MotorVehicles 2023-03-31 07050112 core:OtherPropertyPlantEquipment 2023-03-31 07050112 core:UKTax 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 07050112

Charles David James Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2024

 

Charles David James Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Charles David James Ltd

Company Information

Director

Mr C Coughlan

Registered office

59 Muswell Road
Muswell Hill
London
N10 2BS

 

Charles David James Ltd

(Registration number: 07050112)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

1,628

1,765

Current assets

 

Debtors

6

23,140

13,451

Cash at bank and in hand

 

12,756

14,577

 

35,896

28,028

Creditors: Amounts falling due within one year

7

(37,371)

(13,121)

Net current (liabilities)/assets

 

(1,475)

14,907

Net assets

 

153

16,672

Capital and reserves

 

Called up share capital

100

100

Retained earnings

53

16,572

Shareholders' funds

 

153

16,672

For the financial year ending 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:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 December 2024
 

.........................................
Mr C Coughlan
Director

 

Charles David James Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
59 Muswell Road
Muswell Hill
London
N10 2BS

These financial statements were authorised for issue by the director on 19 December 2024.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Charles David James Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

Asset class

Depreciation method and rate

Plant and machinery

33% Straight line

Motor vehicles

33% Straight line

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Taxation

Tax charged/(credited) in the income statement

2024
 £

2023
 £

Current taxation

UK corporation tax

6,599

5,030

5

Tangible assets

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2023

1,436

8,724

10,160

Additions

-

947

947

At 31 March 2024

1,436

9,671

11,107

Depreciation

At 1 April 2023

764

7,631

8,395

Charge for the year

478

606

1,084

At 31 March 2024

1,242

8,237

9,479

Carrying amount

At 31 March 2024

194

1,434

1,628

At 31 March 2023

672

1,093

1,765

 

Charles David James Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024

6

Debtors

Current

2024
£

2023
£

Trade debtors

8,905

424

Prepayments

496

-

Other debtors

13,739

13,027

 

23,140

13,451

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

1,190

148

Taxation and social security

13,305

10,313

Accruals and deferred income

19,627

659

Other creditors

3,249

2,001

37,371

13,121

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

100

100

100

100