Registered Number:05008996 |
For the year ended 30 April 2024
England and Wales
Unaudited Financial Statements
For the year ended 30 April 2024
Christian & Co Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Christian & Co Ltd
Statement of Financial Position
2023
2024
185,563
217,676
2
Property, plant and equipment |
210,875
222,843
3
396,438
440,519
Trade and other receivables |
45,075
33,635
4
17,882
Cash and cash equivalents |
16,178
49,813
62,957
Trade and other payables: amounts falling due within one |
year |
(153,676)
(122,021)
5
(90,719)
(72,208)
Net current liabilities
Total assets less current liabilities |
324,230
349,800
Trade and other payables: amounts falling due after more |
than one year |
(122,435)
(139,549)
6
(10,053)
(9,639)
Provisions for liabilities |
174,628
Net assets
217,726
100
100
174,528
217,626
174,628
217,726
Shareholders' funds
For the year ended 30 April 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
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 proper 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 Section |
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. |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
Mr N E Christian Director |
These financial statements were approved and authorised for issue by the Board on 29 January 2025 and were signed by: |
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For the year ended 30 April 2024
Christian & Co Ltd
Statement of Financial Position Continued
The notes form part of these financial statements |
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For the year ended 30 April 2024
Christian & Co Ltd
Notes to the Financial Statements
Statutory Information
Christian & Co Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration |
number 05008996. |
The Old Police Station
Halkyn Street
Holywell
Flintshire
CH8 7TX
The presentation currency is £ sterling. |
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
modified by the revaluation of certain assets. |
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of 25 years. |
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Land and buildings
Computer equipment
Fixtures and fittings
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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For the year ended 30 April 2024
Christian & Co Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets |
Goodwill
552,676
5,000
557,676
335,000
37,113
Charge for year
372,113
185,563
217,676
3. Property, plant and equipment |
277,458
75,756
29,482
172,220
172,220
29,482
75,756
277,458
Provision for depreciation and impairment |
54,615
31,750
22,750
115
Charge for year
11,968
7,576
2,948
1,444
66,583
39,326
25,698
1,559
170,661
3,784
36,430
210,875
172,105
6,732
44,006
222,843
4. Trade and other receivables |
2023
2024
33,635
45,075
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For the year ended 30 April 2024
Christian & Co Ltd
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year |
2023
2024
Bank loans and overdraft (secured) |
18,000
12,000
30,877
30,878
2,143
2,394
Taxation and social security |
69,060
46,902
Accruals and deferred income |
-
60,000
1,941
1,502
122,021
153,676
6. Trade and other payables: amounts falling due after more than one year |
2023
2024
36,053
66,761
Bank loans and overdraft (secured) |
100,845
51,513
4,161
2,651
139,549
122,435
7. Average number of persons employed |
During the year the average number of employees was 10 (2023 : 10)
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