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Registered number: 12611710
Carlas Captivating Content Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
Jon Davies Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12611710
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,683 9,350
Tangible Assets 5 3,037 3,136
8,720 12,486
CURRENT ASSETS
Debtors 6 30,269 4,786
Cash at bank and in hand - 2,265
30,269 7,051
Creditors: Amounts Falling Due Within One Year 7 (48,141 ) (62,497 )
NET CURRENT ASSETS (LIABILITIES) (17,872 ) (55,446 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,152 ) (42,960 )
NET LIABILITIES (9,152 ) (42,960 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (9,153 ) (42,961 )
SHAREHOLDERS' FUNDS (9,152) (42,960)
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Carla Prout
Director
4 February 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Carlas Captivating Content Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12611710 . The registered office is C Prout Enterprises Shaw Common, Oxenhall, Newent, GL18 1RW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are for a website. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 3 Year Straight Line
Computer Equipment 3 Year Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 6)
3 6
4. Intangible Assets
Other
£
Cost
As at 1 June 2023 11,000
As at 31 May 2024 11,000
Amortisation
As at 1 June 2023 1,650
Provided during the period 3,667
As at 31 May 2024 5,317
Net Book Value
As at 31 May 2024 5,683
As at 1 June 2023 9,350
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Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 3,070 5,822 8,892
Additions 491 1,721 2,212
As at 31 May 2024 3,561 7,543 11,104
Depreciation
As at 1 June 2023 1,219 4,537 5,756
Provided during the period 1,058 1,253 2,311
As at 31 May 2024 2,277 5,790 8,067
Net Book Value
As at 31 May 2024 1,284 1,753 3,037
As at 1 June 2023 1,851 1,285 3,136
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 29,484 2,220
Prepayments and accrued income 785 2,566
30,269 4,786
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,525 5,326
Bank loans and overdrafts 15,308 13,053
Other taxes and social security - 76
VAT 4,527 10,785
Other creditors - 620
Accruals and deferred income 1,055 1,165
Director's loan account 20,726 31,472
48,141 62,497
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4