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REGISTERED NUMBER: 01553769 (England and Wales)










G. S. CHRISTOPHER & CO. LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)






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


G. S. CHRISTOPHER & CO. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: P S Christopher





SECRETARY: R V Christopher





REGISTERED OFFICE: Unit 1 Epsom Downs Metro Centre
Waterfield
Tadworth
Surrey
KT20 5EZ





REGISTERED NUMBER: 01553769 (England and Wales)





ACCOUNTANTS: Hakim Fry
Chartered Accountants
69-71 East Street
Epsom
Surrey
KT17 1BP

G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 6,742 8,759
Investments 6 10,100 10,100
16,842 18,859

CURRENT ASSETS
Stocks 211,978 254,246
Debtors 7 106,351 81,841
Cash at bank and in hand 1,020,978 732,423
1,339,307 1,068,510
CREDITORS
Amounts falling due within one year 8 177,183 142,062
NET CURRENT ASSETS 1,162,124 926,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,178,966

945,307

PROVISIONS FOR LIABILITIES 146 241
NET ASSETS 1,178,820 945,066

CAPITAL AND RESERVES
Called up share capital 8,750 8,750
Capital redemption reserve 16,250 16,250
Retained earnings 1,153,820 920,066
SHAREHOLDERS' FUNDS 1,178,820 945,066

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 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.

G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 September 2024 and were signed by:





P S Christopher - Director


G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)

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

1. STATUTORY INFORMATION

G. S. Christopher & Co. 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about G. S. Christopher & Co. Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.
Fixtures and fittings - 33% on cost, 25% on cost and 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value.

Stocks of imported goods are maintained in stock records in the currency of their origin and, for the purposes of valuing these stocks at the year end, they have been translated at exchange rates consistent with their actual sterling cost.

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.


G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)

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

3. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2023 128,539
Additions 330
At 30 April 2024 128,869
DEPRECIATION
At 1 May 2023 119,780
Charge for year 2,347
At 30 April 2024 122,127
NET BOOK VALUE
At 30 April 2024 6,742
At 30 April 2023 8,759

G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)

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

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 10,100
NET BOOK VALUE
At 30 April 2024 10,100
At 30 April 2023 10,100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Christopher Safety Products Limited
Registered office: 69-71 East Street, Surrey, KT17 1BP
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00

Wadsworth Security Products Limited
Registered office: 69-71 East Street, Surrey, KT17 1BP
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 94,592 68,628
Other debtors 2,750 350
Prepayments 9,009 12,863
106,351 81,841

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 27,503 63,650
Amounts owed to group undertakings 10,000 10,000
Tax 89,774 31,357
Social security and other taxes 4,929 4,459
VAT 35,669 22,913
Other creditors 5,087 2,423
Accrued expenses 4,221 7,260
177,183 142,062

G. S. CHRISTOPHER & CO. LIMITED (REGISTERED NUMBER: 01553769)

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

9. RELATED PARTY DISCLOSURES

During the year the company paid rent to Suffolk Life Actuaries Limited of £40,500 (2023 £40,500) which represents the directors' pension fund.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Christopher.