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REGISTERED NUMBER: 08493902 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

CELEBRITY MERCHANDISE LIMITED

CELEBRITY MERCHANDISE LIMITED (REGISTERED NUMBER: 08493902)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CELEBRITY MERCHANDISE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: K J A Rowe





REGISTERED OFFICE: 409-411 Croydon Road
Beckenham
Kent
BR3 3PP





REGISTERED NUMBER: 08493902 (England and Wales)





ACCOUNTANTS: Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

CELEBRITY MERCHANDISE LIMITED (REGISTERED NUMBER: 08493902)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,047 2,737

CURRENT ASSETS
Debtors 5 92,451 84,069
Cash at bank 24,660 45,225
117,111 129,294
CREDITORS
Amounts falling due within one year 6 146,615 123,402
NET CURRENT (LIABILITIES)/ASSETS (29,504 ) 5,892
TOTAL ASSETS LESS CURRENT
LIABILITIES

(27,457

)

8,629

CREDITORS
Amounts falling due after more than one
year

7

(34,167

)

(34,167

)

PROVISIONS FOR LIABILITIES - (520 )
NET LIABILITIES (61,624 ) (26,058 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (61,724 ) (26,158 )
SHAREHOLDERS' FUNDS (61,624 ) (26,058 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CELEBRITY MERCHANDISE LIMITED (REGISTERED NUMBER: 08493902)

BALANCE SHEET - continued
31 JANUARY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 January 2025 and were signed by:





K J A Rowe - Director


CELEBRITY MERCHANDISE LIMITED (REGISTERED NUMBER: 08493902)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Celebrity Merchandise 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. 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.

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 - 25% 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.

3. EMPLOYEES AND DIRECTORS

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

CELEBRITY MERCHANDISE LIMITED (REGISTERED NUMBER: 08493902)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 February 2023
and 31 January 2024 13,606
DEPRECIATION
At 1 February 2023 10,869
Charge for year 690
At 31 January 2024 11,559
NET BOOK VALUE
At 31 January 2024 2,047
At 31 January 2023 2,737

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,205 7,823
Other debtors 76,246 76,246
92,451 84,069

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 50,394 53,791
Taxation and social security 44,578 46,820
Other creditors 41,643 12,791
146,615 123,402

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 34,167 34,167

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K J A Rowe.