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REGISTERED NUMBER: 03698360 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Caroline Jane International Limited

Caroline Jane International Limited (Registered number: 03698360)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Caroline Jane International Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: M Dean
P M Dean
G E Iliffe





REGISTERED OFFICE: Unit 5 & 5A
Moat Way
Barwell
Leicester
Leicestershire
LE9 8EY





REGISTERED NUMBER: 03698360 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

Caroline Jane International Limited (Registered number: 03698360)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,806 6,006
Tangible assets 5 1,950 5,950
Investments 6 100 100
6,856 12,056

CURRENT ASSETS
Stocks 392,900 372,900
Debtors 7 92,292 94,698
Cash at bank and in hand 350,165 383,193
835,357 850,791
CREDITORS
Amounts falling due within one year 8 (254,800 ) (240,429 )
NET CURRENT ASSETS 580,557 610,362
TOTAL ASSETS LESS CURRENT
LIABILITIES

587,413

622,418

PROVISIONS FOR LIABILITIES (475 ) (1,475 )
NET ASSETS 586,938 620,943

CAPITAL AND RESERVES
Called up share capital 200 200
Share premium 5,810 5,810
Capital redemption reserve 190 190
Retained earnings 580,738 614,743
SHAREHOLDERS' FUNDS 586,938 620,943

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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

Caroline Jane International Limited (Registered number: 03698360)

Balance Sheet - continued
31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





M Dean - Director


Caroline Jane International Limited (Registered number: 03698360)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Caroline Jane International 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.

The financial statements contain information about the company as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Brand names are being amortised evenly over their estimated useful life of twenty 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 - 10% on cost
Fixtures and fittings - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell, 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 Statement of Income and Retained Earnings, 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.


Caroline Jane International Limited (Registered number: 03698360)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Brand
names
£   
COST
At 1 January 2024
and 31 December 2024 24,011
AMORTISATION
At 1 January 2024 18,005
Amortisation for year 1,200
At 31 December 2024 19,205
NET BOOK VALUE
At 31 December 2024 4,806
At 31 December 2023 6,006

Caroline Jane International Limited (Registered number: 03698360)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 4,600 36,527 41,127
DEPRECIATION
At 1 January 2024 4,550 30,627 35,177
Charge for year - 4,000 4,000
At 31 December 2024 4,550 34,627 39,177
NET BOOK VALUE
At 31 December 2024 50 1,900 1,950
At 31 December 2023 50 5,900 5,950

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 100
NET BOOK VALUE
At 31 December 2024 100
At 31 December 2023 100

7. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 69,277 69,944
Other debtors 17,515 19,254
86,792 89,198

Amounts falling due after more than one year:
Other debtors 5,500 5,500

Aggregate amounts 92,292 94,698

Other debtors falling due within one year includes prepayments and accrued income of £15,900 (2023 - £15,600).

Caroline Jane International Limited (Registered number: 03698360)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 183,468 138,960
Amounts owed to group undertakings 100 100
Taxation and social security 25,232 44,944
Other creditors 46,000 56,425
254,800 240,429

Other creditors falling due within one year includes accruals and deferred income of £10,000 (2023 - £6,700).

9. OTHER FINANCIAL COMMITMENTS

The company has a financial commitment, not included in the balance sheet, of £94,500 (2023 - £8,750).
This represents rent payable under a lease which expires on 31 July 2029.