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Registered number: 07450857
Claudia Ashleigh (Bishops Waltham) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Naylor Accountancy Services Limited
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07450857
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 26,513 32,377
26,513 32,377
CURRENT ASSETS
Stocks 29,053 22,288
Debtors 6 10,151 10,125
Cash at bank and in hand 176,967 143,860
216,171 176,273
Creditors: Amounts Falling Due Within One Year 7 (59,330 ) (23,194 )
NET CURRENT ASSETS (LIABILITIES) 156,841 153,079
TOTAL ASSETS LESS CURRENT LIABILITIES 183,354 185,456
NET ASSETS 183,354 185,456
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 183,353 185,455
SHAREHOLDERS' FUNDS 183,354 185,456
Page 1
Page 2
For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Z Ashleigh
Director
6th March 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Claudia Ashleigh (Bishops Waltham) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07450857 . The registered office is 25 Hursley Road, Chandler's Ford, Eastleigh, Hampshire, SO53 2FS.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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:
Leasehold No depreciation
Plant & Machinery 10% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 74,510
As at 30 November 2024 74,510
Amortisation
As at 1 December 2023 74,510
As at 30 November 2024 74,510
Net Book Value
As at 30 November 2024 -
As at 1 December 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 1 23,495 31,326 13,582
Additions - - - -
As at 30 November 2024 1 23,495 31,326 13,582
Depreciation
As at 1 December 2023 - 17,628 12,910 13,582
Provided during the period - 2,352 6,291 -
As at 30 November 2024 - 19,980 19,201 13,582
Net Book Value
As at 30 November 2024 1 3,515 12,125 -
As at 1 December 2023 1 5,867 18,416 -
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 December 2023 43,252 111,656
Additions 6,205 6,205
As at 30 November 2024 49,457 117,861
Depreciation
As at 1 December 2023 35,159 79,279
Provided during the period 3,426 12,069
As at 30 November 2024 38,585 91,348
Net Book Value
As at 30 November 2024 10,872 26,513
As at 1 December 2023 8,093 32,377
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,475 4,158
Other debtors 6,676 5,967
10,151 10,125
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Bank loans and overdrafts - 3,474
Corporation tax 6,440 9,768
Other creditors 12,769 9,017
Accruals and deferred income - 495
Directors' loan accounts 24,910 439
Amounts owed to group undertakings 15,211 -
59,330 23,194
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Z Ashleigh 40,000 28,000
Page 5
Page 6
10. Controlling Party
The company's controlling party is Zbigniew Ashleigh by virtue of his shareholdings.
Page 6