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REGISTERED NUMBER: 02023651 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Christopher St James Limited

Christopher St James Limited (Registered number: 02023651)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Christopher St James 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
GU10 3PW





REGISTERED NUMBER: 02023651 (England and Wales)





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

Christopher St James Limited (Registered number: 02023651)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,401,145 3,263,868
2,401,145 3,263,868

CURRENT ASSETS
Debtors 6 985,474 885,008
Cash at bank 54,606 372
1,040,080 885,380
CREDITORS
Amounts falling due within one year 7 691,905 941,038
NET CURRENT ASSETS/(LIABILITIES) 348,175 (55,658 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,749,320

3,208,210

CREDITORS
Amounts falling due after more than one
year

8

(172,300

)

(179,329

)

PROVISIONS FOR LIABILITIES (442,060 ) (442,060 )
NET ASSETS 2,134,960 2,586,821

CAPITAL AND RESERVES
Called up share capital 25,002 25,002
Capital redemption reserve 25,000 25,000
Non-Distributable Reserve 2,366,372 2,366,372
Retained earnings (281,414 ) 170,447
SHAREHOLDERS' FUNDS 2,134,960 2,586,821

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.

Christopher St James Limited (Registered number: 02023651)

Balance Sheet - continued
30 April 2024


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 Limited (Registered number: 02023651)

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

1. STATUTORY INFORMATION

Christopher St James 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 activities of the business as is stated Gross of Value Added Tax or Discounts

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Christopher St James Limited (Registered number: 02023651)

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

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 May 2023
and 30 April 2024 13,000
AMORTISATION
At 1 May 2023
and 30 April 2024 13,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Freehold Investment Plant and
property property machinery
£    £    £   
COST
At 1 May 2023 950,000 2,380,000 54,025
Disposals - (850,000 ) -
At 30 April 2024 950,000 1,530,000 54,025
DEPRECIATION
At 1 May 2023 82,250 - 48,068
Charge for year 9,500 - 1,191
At 30 April 2024 91,750 - 49,259
NET BOOK VALUE
At 30 April 2024 858,250 1,530,000 4,766
At 30 April 2023 867,750 2,380,000 5,957

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 123,438 41,761 3,549,224
Disposals - - (850,000 )
At 30 April 2024 123,438 41,761 2,699,224
DEPRECIATION
At 1 May 2023 113,277 41,761 285,356
Charge for year 2,032 - 12,723
At 30 April 2024 115,309 41,761 298,079
NET BOOK VALUE
At 30 April 2024 8,129 - 2,401,145
At 30 April 2023 10,161 - 3,263,868

Christopher St James Limited (Registered number: 02023651)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Amounts owed by group undertakings 21,750 7,500
Other debtors 29,717 -
Loans: J McClure 12,331 8,981
Directors' current accounts 725,692 672,543
Other Debtors: S455 Tax 195,984 195,984
985,474 885,008

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 48,589 48,589
Amounts owed to group undertakings 612,817 719,667
Tax - 142,283
BarclayCard 10,986 10,986
Tenants Deposit 6,000 6,000
Accrued expenses 13,513 13,513
691,905 941,038

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans - 1-2 years 34,156 34,156
Bank loans - 2-5 years 129,749 136,778
Bank loans more 5 yr by instal 8,395 8,395
172,300 179,329

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,395 8,395

9. 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.