2023-05-01 05008996 2024-04-30 05008996 2023-05-01 2024-04-30 05008996 2023-04-30 05008996 2022-05-01 2023-04-30 05008996 uk-core:WithinOneYear 2023-04-30 05008996 uk-core:WithinOneYear 2024-04-30 05008996 uk-core:AfterOneYear 2023-04-30 05008996 uk-core:AfterOneYear 2024-04-30 05008996 uk-core:ShareCapital 2024-04-30 05008996 uk-core:ShareCapital 2023-04-30 05008996 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 05008996 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 05008996 uk-bus:Director1 2023-05-01 2024-04-30 05008996 uk-core:NetGoodwill 2023-05-01 2024-04-30 05008996 uk-core:Buildings uk-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 05008996 uk-core:ToolsEquipment 2023-05-01 2024-04-30 05008996 uk-core:FurnitureFittings 2023-05-01 2024-04-30 05008996 uk-core:Goodwill 2023-04-30 05008996 uk-core:Goodwill 2023-05-01 2024-04-30 05008996 uk-core:Goodwill 2024-04-30 05008996 uk-core:ToolsEquipment 2023-04-30 05008996 uk-core:FurnitureFittings 2023-04-30 05008996 uk-core:Buildings uk-core:OwnedOrFreeholdAssets 2023-04-30 05008996 uk-core:Buildings uk-core:OwnedOrFreeholdAssets 2024-04-30 05008996 uk-core:FurnitureFittings 2024-04-30 05008996 uk-core:ToolsEquipment 2024-04-30 05008996 uk-core:WithinOneYear uk-core:Secured 2024-04-30 05008996 uk-core:WithinOneYear uk-core:Secured 2023-04-30 05008996 uk-core:WithinOneYear 2024-04-30 05008996 uk-core:WithinOneYear 2023-04-30 05008996 uk-core:AfterOneYear uk-core:Secured 2024-04-30 05008996 uk-core:AfterOneYear uk-core:Secured 2023-04-30 iso4217:GBP xbrli:pure 05008996 uk-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05008996 uk-bus:FRS102 2023-05-01 2024-04-30 05008996 uk-bus:FilletedAccounts 2023-05-01 2024-04-30 05008996 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30
Christian & Co Ltd
Registered Number:05008996
For the year ended 30 April 2024
England and Wales
Unaudited Financial Statements
2
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
3
Registered Number :
05008996
As at 30 April 2024
Christian & Co Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
185,563
217,676
2
Property, plant and equipment
210,875
222,843
3
396,438
440,519
Current assets
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
Capital and reserves
Called up share capital
100
100
Retained earnings
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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4
Registered Number :
05008996
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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5
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.
Registered address:
The Old Police Station
Halkyn Street
Holywell
Flintshire
CH8 7TX
The presentation currency is £ sterling.
1. Accounting policies
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
2% Straight line
10% Straight line
Computer equipment
10% Straight line
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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6
For the year ended 30 April 2024
Christian & Co Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 May 2023
552,676
Additions
5,000
At 30 April 2024
557,676
Amortisation
At 01 May 2023
335,000
37,113
Charge for year
At 30 April 2024
372,113
Net book value
At 30 April 2024
185,563
At 30 April 2023
217,676
3. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Land and
buildings
£
£
£
£
Cost or
valuation
At 01 May 2023
277,458
75,756
29,482
172,220
At 30 April 2024
172,220
29,482
75,756
277,458
Provision for depreciation and impairment
At 01 May 2023
54,615
31,750
22,750
115
Charge for year
11,968
7,576
2,948
1,444
At 30 April 2024
66,583
39,326
25,698
1,559
At 30 April 2024
Net book value
170,661
3,784
36,430
210,875
At 30 April 2023
172,105
6,732
44,006
222,843
4. Trade and other receivables
2023
2024
£
£
Trade debtors
33,635
45,075
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7
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
Bank loans and overdraft
30,877
30,878
Trade creditors
2,143
2,394
Taxation and social security
69,060
46,902
Accruals and deferred income
-
60,000
Other creditors
1,941
1,502
122,021
153,676
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
36,053
66,761
Bank loans and overdraft (secured)
100,845
51,513
4,161
2,651
Directors' loan accounts
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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