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Company registration number: 04282632
Christine Green Author's Agent Limited
Unaudited filleted financial statements
30 November 2024
Christine Green Author's Agent Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Christine Green Author's Agent Limited
Directors and other information
Director Ms C A Green
Secretary Robinsons Consulting Limited
Company number 04282632
Registered office Wayside, Rattery
South Brent, Devon
England
TQ10 9LF
Christine Green Author's Agent Limited
Statement of financial position
30 November 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 5 - -
Tangible assets 6 239 -
_______ _______
239 -
Current assets
Debtors 7 393 1,418
Cash at bank and in hand 35,491 58,430
_______ _______
35,884 59,848
Creditors: amounts falling due
within one year 8 ( 76,354) ( 105,498)
_______ _______
Net current liabilities ( 40,470) ( 45,650)
_______ _______
Total assets less current liabilities ( 40,231) ( 45,650)
_______ _______
Net liabilities ( 40,231) ( 45,650)
_______ _______
Capital and reserves
Called up share capital 2 2
Profit and loss account ( 40,233) ( 45,652)
_______ _______
Shareholder deficit ( 40,231) ( 45,650)
_______ _______
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.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 15 April 2025 , and are signed on behalf of the board by:
Ms C A Green
Director
Company registration number: 04282632
Christine Green Author's Agent Limited
Notes to the financial statements
Year ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Wayside, Rattery, South Brent, Devon, England, TQ10 9LF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset.
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 33.33 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 2 ).
5. Intangible assets
Goodwill Total
£ £
Cost
At 1 December 2023 and 30 November 2024 15,000 15,000
_______ _______
Amortisation
At 1 December 2023 and 30 November 2024 15,000 15,000
_______ _______
Carrying amount
At 30 November 2024 - -
_______ _______
At 30 November 2023 - -
_______ _______
6. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 December 2023 34,114 34,114
Additions 358 358
_______ _______
At 30 November 2024 34,472 34,472
_______ _______
Depreciation
At 1 December 2023 34,114 34,114
Charge for the year 119 119
_______ _______
At 30 November 2024 34,233 34,233
_______ _______
Carrying amount
At 30 November 2024 239 239
_______ _______
At 30 November 2023 - -
_______ _______
7. Debtors
2024 2023
£ £
Other debtors 393 1,418
_______ _______
8. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 494 980
Social security and other taxes - 611
Other creditors 75,860 103,907
_______ _______
76,354 105,498
_______ _______
9. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Ms C A Green ( 89,261) ( 338) 23,454 ( 66,145)
_______ _______ _______ _______
2023
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Ms C A Green ( 65,523) ( 65,838) 42,100 ( 89,261)
_______ _______ _______ _______