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REGISTERED NUMBER: 02360624 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Christopher St James Management Limited

Christopher St James Management Limited (Registered number: 02360624)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Christopher St James Management Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: C J Jones
C Wade





REGISTERED OFFICE: 23 Dene Lane
Lower Bourne
Farnham
Surrey





REGISTERED NUMBER: 02360624 (England and Wales)





ACCOUNTANTS: Branston Adams
Suite 2, Victoria House
South Street
Farnham
Surrey
GU9 7QU

Christopher St James Management Limited (Registered number: 02360624)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,397 22,980

CURRENT ASSETS
Stocks 51,964 -
Debtors 5 1,413,561 1,426,713
Cash at bank 3,417 991
1,468,942 1,427,704
CREDITORS
Amounts falling due within one year 6 575,623 572,597
NET CURRENT ASSETS 893,319 855,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

908,716

878,087

CREDITORS
Amounts falling due after more than one
year

7

-

5,718
NET ASSETS 908,716 872,369

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 908,714 872,367
SHAREHOLDERS' FUNDS 908,716 872,369

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 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 17 April 2025 and were signed on its behalf by:





C Wade - Director


Christopher St James Management Limited (Registered number: 02360624)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Christopher St James Management 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. 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 derived of the ordinary activates of the business as it stated Net of Value Added Tax or Discounts

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

Christopher St James Management Limited (Registered number: 02360624)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 May 2023
and 30 April 2024 34,299
DEPRECIATION
At 1 May 2023 11,319
Charge for year 7,583
At 30 April 2024 18,902
NET BOOK VALUE
At 30 April 2024 15,397
At 30 April 2023 22,980

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amounts owed by group undertakings 482,817 589,667
Loans: Joes Transport Ltd 22,880 20,630
Loans: J McClure 11,255 11,255
Directors' current accounts 819,839 728,391
Other Debtors: S455 Tax 76,770 76,770
1,413,561 1,426,713

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 5,253 1,833
Amounts owed to group undertakings 48,190 48,190
Tax 191,755 180,762
VAT 322,226 291,440
Credit card 3,199 45,372
Accrued expenses 5,000 5,000
575,623 572,597

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans - 1-2 years - 2,000
Bank loans - 2-5 years - 3,718
- 5,718

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr C Wade and Mr C Jones.

By virtue of their Directorship and shareholding Mr C Wade and Mr C Jones were the companies ultimate controllers throughout the current and proceeding year.