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Company Registration No. 08678149 (England and Wales)
Sherlock Combs Ltd Unaudited accounts for the year ended 30 September 2024
Sherlock Combs Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Sherlock Combs Ltd Company Information for the year ended 30 September 2024
Directors
Kirsty How June Marie Newman
Company Number
08678149 (England and Wales)
Registered Office
61 NORTH STREET THAME OXFORDSHIRE OX9 3BH ENGLAND
Accountants
MC Accountancy Limited 4 Catterick Road Bicester Oxfordshire OX26 1AW
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Sherlock Combs Ltd Accountants' report
Accountants' report to the board of directors of Sherlock Combs Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 September 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 September 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
MC Accountancy Limited 4 Catterick Road Bicester Oxfordshire OX26 1AW 30 September 2025
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Sherlock Combs Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
2,453 
3,271 
Current assets
Inventories
- 
458 
Debtors
6
2,772 
939 
Cash at bank and in hand
751 
721 
3,523 
2,118 
Creditors: amounts falling due within one year
7
(39,262)
(33,574)
Net current liabilities
(35,739)
(31,456)
Total assets less current liabilities
(33,286)
(28,185)
Creditors: amounts falling due after more than one year
8
(19,064)
(4,765)
Net liabilities
(52,350)
(32,950)
Capital and reserves
Called up share capital
9
2 
2 
Profit and loss account
(52,352)
(32,952)
Shareholders' funds
(52,350)
(32,950)
For the year ending 30 September 2024 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Kirsty How Director Company Registration No. 08678149
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Sherlock Combs Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Sherlock Combs Ltd is a private company, limited by shares, registered in England and Wales, registration number 08678149. The registered office is 61 NORTH STREET, THAME, OXFORDSHIRE, OX9 3BH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
37,450 
At 30 September 2024
37,450 
Amortisation
At 1 October 2023
37,450 
At 30 September 2024
37,450 
Net book value
At 30 September 2024
- 
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Sherlock Combs Ltd Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2023
21,797 
At 30 September 2024
21,797 
Depreciation
At 1 October 2023
18,526 
Charge for the year
818 
At 30 September 2024
19,344 
Net book value
At 30 September 2024
2,453 
At 30 September 2023
3,271 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,772 
939 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,752 
2,500 
Trade creditors
16,054 
15,858 
Taxes and social security
820 
688 
Other creditors
13,880 
13,880 
Accruals
756 
648 
39,262 
33,574 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
19,064 
4,765 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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