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REGISTERED NUMBER: 09897000 (England and Wales)












CHRISTIANSONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHRISTIANSONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr C A Joannou BSc,MSc,PhD,FCCA
Mr A C Stylianou ACA, FCCA
Mr M Christodoulides MAAT, FCCA
Mr A M Kounnis FCCA





REGISTERED OFFICE: Sterling House
Fulbourne Road
London
E17 4EE





REGISTERED NUMBER: 09897000 (England and Wales)





ACCOUNTANTS: Christiansons Ltd
Chartered Certified Accountants
Sterling House
Fulbourne Road
Walthamstow
London
E17 4EE

CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,308,548 1,424,405
Tangible assets 5 35,621 33,692
2,344,169 1,458,097

CURRENT ASSETS
Stocks 27,341 124,235
Debtors 6 664,449 316,250
Cash at bank and in hand 120,890 166,124
812,680 606,609
CREDITORS
Amounts falling due within one year 7 679,449 238,549
NET CURRENT ASSETS 133,231 368,060
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,477,400

1,826,157

CREDITORS
Amounts falling due after more than one
year

8

(712,720

)

(914,963

)

PROVISIONS FOR LIABILITIES (6,685 ) (4,713 )
NET ASSETS 1,757,995 906,481

CAPITAL AND RESERVES
Called up share capital 741,580 555,580
Share premium 652,161 169,420
Retained earnings 364,254 181,481
SHAREHOLDERS' FUNDS 1,757,995 906,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

BALANCE SHEET - continued
31 MARCH 2025


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





Mr C A Joannou BSc,MSc,PhD,FCCA - Director


CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

Christiansons 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
The financial statements have been prepared in accordance with Financial Reporting Standards 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 on a going concern basis under the historical cost convention, modified to include certain items at fair value.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of discounts and value added taxes. The policies adopted for the recognition of turnover are as follows:

Rendering of services

Turnover represents fees receivable for services provided which are recognised when the company obtains the right to consideration under individual contracts.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of services provided to date based on a portion of the total contract value. Fees earned but not invoiced at the balance sheet date are treated as work in progress and included as part of current assets due within one year.

Goodwill
Acquisition of businesses are accounted of using the acquisition method. Under the acquisition method, the consideration transferred is measured at fair value which is calculated as the sum of the acquisition date fair values of assets transferred and liabilities incurred by the company to the former owners. Acquisition related costs are recognised in profit or loss as incurred.

Goodwill is capitalised and is amortised evenly over its estimated useful life. Goodwill is also subject to an annual impairment review. Impairment loss in respect of goodwill is not reversed.

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.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value. Cost consists of staff salary costs and direct expenses together with an appropriate proportion of overheads. Net realisable value is based on estimated amount to be billed for services provided less further costs expected to be incurred to completion. Payments received on account of work in progress are shown as a deduction from gross work in progress.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


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.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Loans and other payable are measured at fair value, net of transaction costs.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024 1,738,315
Additions 1,022,171
At 31 March 2025 2,760,486
AMORTISATION
At 1 April 2024 313,910
Charge for year 138,028
At 31 March 2025 451,938
NET BOOK VALUE
At 31 March 2025 2,308,548
At 31 March 2024 1,424,405

CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 80,596
Additions 12,223
At 31 March 2025 92,819
DEPRECIATION
At 1 April 2024 46,904
Charge for year 10,294
At 31 March 2025 57,198
NET BOOK VALUE
At 31 March 2025 35,621
At 31 March 2024 33,692

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 463,590 284,780
Other debtors 200,859 31,470
664,449 316,250

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 9,398 20,718
Trade creditors 18,256 5,204
Taxation and social security 288,835 185,446
Other creditors 362,960 27,181
679,449 238,549

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 3,694 -
Other creditors 709,026 914,963
712,720 914,963

Other creditors are amounts due to companies controlled by the directors.

CHRISTIANSONS LIMITED (REGISTERED NUMBER: 09897000)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. ULTIMATE CONTROLLING PARTY

The company is not controlled by any individual.