CHURCHILL CIGARS LIMITED Filleted Accounts Cover
CHURCHILL CIGARS LIMITED
Company No. 15779685
Information for Filing with The Registrar
30 June 2025
CHURCHILL CIGARS LIMITED Directors Report Registrar
The Director presents his report and the accounts for the period ended 30 June 2025.
Principal activities
The principal activity of the company during the period under review was .
Director
The Director who served at any time during the period was as follows:
Manuel Jaime DE LOPO BRANCO
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Manuel Jaime DE LOPO BRANCO
Director
30 June 2025
CHURCHILL CIGARS LIMITED Balance Sheet Registrar
at
30 June 2025
Company No.
15779685
Notes
2025
£
Current assets
Cash at bank and in hand
6
6
Creditors: Amount falling due within one year
4
(1,265)
Net current liabilities
(1,259)
Total assets less current liabilities
(1,259)
Net liabilities
(1,259)
Capital and reserves
Called up share capital
1
Profit and loss account
6
(1,260)
Total equity
(1,259)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 June 2025 and signed on its behalf by:
Manuel Jaime DE LOPO BRANCO
Director
30 June 2025
CHURCHILL CIGARS LIMITED Notes to the Accounts Registrar
for the period ended 30 June 2025
1
General information
CHURCHILL CIGARS LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 15779685
Its registered office is:
255 Peterborough Road
Carshalton
Surrey
SM5 1DF
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2025
Number
The average monthly number of employees (including directors) during the period:
1
4
Creditors:
amounts falling due within one year
2025
£
Other creditors
1,265
1,265
5
Share Capital
£1 Ordinary Shares were allocated to director/Share holder.
6
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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