REGISTERED NUMBER: 08963505 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Character Five Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J W Moor

Dr H Moor

REGISTERED OFFICE:

Suite 12 Jason House

Kerry Hill

Horsforth

Leeds

West Yorkshire

LS18 4JR

REGISTERED NUMBER:

08963505 (England and Wales)

ACCOUNTANTS:

Yorkshire Medical Accountants LLP

Suite 12

East Wing, Jason House

Kerry Hill, Horsforth

Leeds

West Yorkshire

LS18 4JR

FIXED ASSETS

Tangible assets

4

1,106

1,156

CURRENT ASSETS

Debtors

5

21,312

30,628

Investments

6

126,615

119,232

Cash at bank and in hand

51,439

29,143

199,366

179,003

CREDITORS

Amounts falling due within one year

7

34,081

32,017

NET CURRENT ASSETS

165,285

146,986

TOTAL ASSETS LESS CURRENT LIABILITIES

166,391

148,142

PROVISIONS FOR LIABILITIES

210

219

NET ASSETS

166,181

147,923

CAPITAL AND RESERVES

Called up share capital

202

202

Retained earnings

165,979

147,721

SHAREHOLDERS' FUNDS

166,181

147,923

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.

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 13 August 2025 and were signed on its behalf by:

J W Moor - Director

1.	STATUTORY INFORMATION

Character Five 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.

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 etc

-

33% on cost

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

3,632

Additions

678

At 31 March 2025

4,310

DEPRECIATION

At 1 April 2024

2,476

Charge for year

728

At 31 March 2025

3,204

NET BOOK VALUE

At 31 March 2025

1,106

At 31 March 2024

1,156

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

7,880

6,813

Other debtors

3,395

13,778

11,275

20,591

Amounts falling due after more than one year:

Other debtors

10,037

10,037

Aggregate amounts

21,312

30,628

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Unlisted investments

126,615

119,232

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

19,656

19,830

Other creditors

14,425

12,187

34,081

32,017

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J W Moor

Balance outstanding at start of year

5,292

8,515

Amounts repaid

(5,392

)

(3,223

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(100

)

5,292

Dr H Moor

Balance outstanding at start of year

4,049

14,406

Amounts repaid

(4,100

)

(10,357

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(51

)

4,049

Interest is paid on directors loans at the official rates of interest.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £36,300 (2024 - £38,000) were paid to the directors .

Included in other debtors are amounts owed by the directors to the company of £Nil (2024 - £9,341).

Included in other creditors are amounts owed by the company to the directors of £151 (2024 - £Nil).