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REGISTERED NUMBER: 09874646 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Controversy Limited

Controversy Limited (Registered number: 09874646)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Controversy Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Miss V P Ronis
G E Ronis
D C Ronis
Mrs L P Ronis





REGISTERED OFFICE: Second Floor
2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP





REGISTERED NUMBER: 09874646 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

Controversy Limited (Registered number: 09874646)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 11,475 12,825
Tangible assets 5 19,749 21,523
31,224 34,348

CURRENT ASSETS
Stocks 2,250 2,000
Debtors 6 1,750 1,750
Cash at bank and in hand 77,654 85,082
81,654 88,832
CREDITORS
Amounts falling due within one year 7 39,522 63,459
NET CURRENT ASSETS 42,132 25,373
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,356

59,721

PROVISIONS FOR LIABILITIES 8 3,506 4,089
NET ASSETS 69,850 55,632

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 69,750 55,532
SHAREHOLDERS' FUNDS 69,850 55,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Controversy Limited (Registered number: 09874646)

Balance Sheet - continued
30 November 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 15 August 2025 and were signed on its behalf by:




D C Ronis - Director Mrs L P Ronis - Director




Miss V P Ronis - Director G E Ronis - Director


Controversy Limited (Registered number: 09874646)

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

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Improvements to property - 10% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on reducing balance

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.


Controversy Limited (Registered number: 09874646)

Notes to the Financial Statements - continued
for the Year Ended 30 November 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.

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 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 27,000
AMORTISATION
At 1 December 2023 14,175
Amortisation for year 1,350
At 30 November 2024 15,525
NET BOOK VALUE
At 30 November 2024 11,475
At 30 November 2023 12,825

Controversy Limited (Registered number: 09874646)

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

5. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 December 2023 5,000 36,747 11,497
Additions - - 1,437
At 30 November 2024 5,000 36,747 12,934
DEPRECIATION
At 1 December 2023 3,276 19,990 9,631
Charge for year 429 1,676 826
At 30 November 2024 3,705 21,666 10,457
NET BOOK VALUE
At 30 November 2024 1,295 15,081 2,477
At 30 November 2023 1,724 16,757 1,866

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2023 5,000 2,556 60,800
Additions - - 1,437
At 30 November 2024 5,000 2,556 62,237
DEPRECIATION
At 1 December 2023 4,162 2,218 39,277
Charge for year 168 112 3,211
At 30 November 2024 4,330 2,330 42,488
NET BOOK VALUE
At 30 November 2024 670 226 19,749
At 30 November 2023 838 338 21,523

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Prepayments 1,750 1,750

Controversy Limited (Registered number: 09874646)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Tax 8,642 6,500
Social security and other taxes 2,543 2,242
VAT 5,879 5,193
Other creditors 497 435
Directors' current accounts 20,437 47,565
Accrued expenses 1,524 1,524
39,522 63,459

8. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 3,506 4,089

Deferred
tax
£   
Balance at 1 December 2023 4,089
Credit to Income Statement during year (583 )
Balance at 30 November 2024 3,506

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
60 Ordinary shares £1 60 60
40 Ordinary A shares £1 40 40
100 100

10. RESERVES
Retained
earnings
£   

At 1 December 2023 55,532
Profit for the year 34,218
Dividends (20,000 )
At 30 November 2024 69,750

Controversy Limited (Registered number: 09874646)

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

11. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors, no individual director has control of the company.