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REGISTERED NUMBER: 00095133 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED
ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED (REGISTERED NUMBER: 00095133)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Miss T A Hurst
Mrs B Lowe





REGISTERED OFFICE: 17 George Street
St Helens
Merseyside
WA10 1DB





REGISTERED NUMBER: 00095133 (England and Wales)





ACCOUNTANTS: Livesey Spottiswood Ltd
Chartered Accountants
17 George Street
St Helens
Merseyside
WA10 1DB
Page 1
ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED (REGISTERED NUMBER: 00095133)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 375,000 100,000

CURRENT ASSETS
Debtors 5 114,387 12,871
Cash at bank 28,321 124,382
142,708 137,253
CREDITORS
Amounts falling due within one year 6 (15,594 ) (13,962 )
NET CURRENT ASSETS 127,114 123,291
TOTAL ASSETS LESS CURRENT LIABILITIES 502,114 223,291

PROVISIONS FOR LIABILITIES 7 (50,100 ) -
NET ASSETS 452,014 223,291

CAPITAL AND RESERVES
Called up share capital 8 4,425 4,425
Revaluation reserve 9 306,733 81,833
Retained earnings 9 140,856 137,033
SHAREHOLDERS' FUNDS 452,014 223,291

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.

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 20 August 2025 and were signed on its behalf by:





Miss T A Hurst - Director


The notes form part of these financial statements

Page 2
ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED (REGISTERED NUMBER: 00095133)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

St Helens and District Conservative and Unionist Building Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - Straight line over 5 years

Investment properties are initially recognised at transaction price and subsequently carried at fair value. Changes in fair values are recognised in profit or loss.

On disposal of an investment property, the difference between the disposal proceeds and the carrying amount is recognised in profit or loss.

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 that have been enacted or substantively enacted by the balance sheet date.

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 NIL (2023 - NIL).

Page 3 continued...
ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED (REGISTERED NUMBER: 00095133)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Investment and
Properties fittings Totals
£    £    £   
COST OR VALUATION
At 1 January 2024 100,000 11,277 111,277
Revaluations 275,000 - 275,000
At 31 December 2024 375,000 11,277 386,277
DEPRECIATION
At 1 January 2024
and 31 December 2024 - 11,277 11,277
NET BOOK VALUE
At 31 December 2024 375,000 - 375,000
At 31 December 2023 100,000 - 100,000

The freehold land and buildings were revalued on a fair value basis on 31 December 2024.

Cost or valuation at 31 December 2024 is represented by:

Fixtures
Investment and
Properties fittings Totals
£    £    £   
Valuation in 1997 81,833 - 81,833
Valuation in 2024 275,000 - 275,000
Cost 18,167 11,277 29,444
375,000 11,277 386,277

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,229 9,203
Other debtors 106,158 3,668
114,387 12,871

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 426 426
Corporation tax 3,700 1,600
Social security and other
taxes 632 832
Other creditors 4,082 4,082
Accruals and deferred income 6,754 7,022
15,594 13,962

Page 4 continued...
ST HELENS AND DISTRICT CONSERVATIVE AND
UNIONIST BUILDING COMPANY LIMITED (REGISTERED NUMBER: 00095133)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 50,100 -

Deferred
tax
£   
Movement in the year 50,100
Balance at 31 December 2024 50,100

Deferred tax relates entirely to the unrealised gain on revaluation of the company's investment property

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
885 Ordinary £5 4,425 4,425

9. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 January 2024 137,033 81,833 218,866
Profit for the year 228,723 228,723
Transfer for unrealised gain
on investment property (275,000 ) 275,000 -
Transfer for deferred tax on revalued
investment property
50,100
(50,100
)
-
At 31 December 2024 140,856 306,733 447,589

Page 5