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REGISTERED NUMBER: 14460363 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Complete Classroom Services Ltd

Complete Classroom Services Ltd (Registered number: 14460363)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Complete Classroom Services Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: D A Kelly
C D Steeds
L W Renshaw





REGISTERED OFFICE: Roebuck House
Pottersheath Road
Welwyn
Hertfordshire
AL6 9ST





REGISTERED NUMBER: 14460363 (England and Wales)





ACCOUNTANTS: Finoptus Consulting Limited
Office 1
Fairfield Business Park
Green Road
Penistone
South Yorkshire
S36 6FQ

Complete Classroom Services Ltd (Registered number: 14460363)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 117,022 -
Tangible assets 5 16,894 4,945
133,916 4,945

CURRENT ASSETS
Debtors 6 520,148 334,220
Cash at bank and in hand 260,457 250,823
780,605 585,043
CREDITORS
Amounts falling due within one year 7 433,498 395,584
NET CURRENT ASSETS 347,107 189,459
TOTAL ASSETS LESS CURRENT LIABILITIES 481,023 194,404

PROVISIONS FOR LIABILITIES 4,223 -
NET ASSETS 476,800 194,404

Complete Classroom Services Ltd (Registered number: 14460363)

Balance Sheet - continued
31 December 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 150 108
Retained earnings 476,650 194,296
476,800 194,404

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

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

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:





D A Kelly - Director


Complete Classroom Services Ltd (Registered number: 14460363)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Complete Classroom Services Ltd 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. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 33.33% Straight Line Method
Computer equipment - 33.33% Straight Line Method

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.


Complete Classroom Services Ltd (Registered number: 14460363)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 121,057
At 31 December 2024 121,057
AMORTISATION
Charge for year 4,035
At 31 December 2024 4,035
NET BOOK VALUE
At 31 December 2024 117,022

Complete Classroom Services Ltd (Registered number: 14460363)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 - 6,050 6,050
Additions 674 15,717 16,391
At 31 December 2024 674 21,767 22,441
DEPRECIATION
At 1 January 2024 - 1,105 1,105
Charge for year 37 4,405 4,442
At 31 December 2024 37 5,510 5,547
NET BOOK VALUE
At 31 December 2024 637 16,257 16,894
At 31 December 2023 - 4,945 4,945

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 376,704 228,818
Other debtors 143,444 105,402
520,148 334,220

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 34,828 9,618
Amounts owed to associates 11,828 236,873
Taxation and social security 368,123 140,278
Other creditors 18,719 8,815
433,498 395,584

Complete Classroom Services Ltd (Registered number: 14460363)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Creditors due within one year includes an amount of £nil (2023: £200,000) in respect of a revolving term loan facility provided to the company by an entity controlled by D Kelly, Director. The amount is interest bearing and repayable on or before 23 December 2025.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2024 and the period ended 31 December 2023:

2024 2023
£    £   
C D Steeds
Balance outstanding at start of year 49,060 -
Amounts advanced 36,515 51,155
Amounts repaid (74,547 ) (2,095 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,028 49,060

L W Renshaw
Balance outstanding at start of year 45,500 -
Amounts advanced 36,521 47,595
Amounts repaid (71,046 ) (2,095 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,975 45,500