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Registered number: 07451607
C Shopping Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
More Group (Accounting) Limited
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Jamie Morrison
Company Number 07451607
Registered Office 27 Old Gloucester Street
London
WC1N 3AX
Accountants More Group (Accounting) Limited
1 Giltspur Street
Farringdon
London
EC1A 9DD
Page 1
Page 2
Balance Sheet
Registered number: 07451607
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 205 306
205 306
CURRENT ASSETS
Debtors 5 219,864 662,201
Cash at bank and in hand 8,357 128,434
228,221 790,635
Creditors: Amounts Falling Due Within One Year 6 (92,159 ) (1,051,130 )
NET CURRENT ASSETS (LIABILITIES) 136,062 (260,495 )
TOTAL ASSETS LESS CURRENT LIABILITIES 136,267 (260,189 )
Creditors: Amounts Falling Due After More Than One Year 7 (23,624 ) (20,833 )
NET ASSETS/(LIABILITIES) 112,643 (281,022 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 112,642 (281,023 )
SHAREHOLDERS' FUNDS 112,643 (281,022)
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For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 19 November 2025 and were signed on its behalf by:
Mr Jamie Morrison
Director
19/11/2025
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
C Shopping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07451607 . The registered office is 27 Old Gloucester Street , London, WC1N 3AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33% on written down value method
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not discounted.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction where they are subsequently carried at amortised cost using effective interest method. Financial liabilities that constitute a financing transaction are measured at present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not discounted.
Debt instruments are subsequently carried at amortised cost, using effective interest rate method.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2023 9,224
As at 30 November 2024 9,224
Depreciation
As at 1 December 2023 8,918
Provided during the period 101
As at 30 November 2024 9,019
Net Book Value
As at 30 November 2024 205
As at 1 December 2023 306
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 136,583 -
VAT 1,242 1,871
Amounts owed by group undertakings 82,039 660,330
219,864 662,201
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,370 411,289
Bank loans and overdrafts 5,062 13,574
Other creditors 72,727 626,267
92,159 1,051,130
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 23,624 20,833
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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9. Related Party Transactions
As at the balance sheet date, the company owed £0 (2023: £543,509) to EU Logistical Support Ltd, a company under common control. This amount is unsecured, interest-free, and repayable on demand.
As at the balance sheet date, the company was owed £88,989 (2023: £0) from EU Logistical Support Ltd, a company under common control. This amount is unsecured, interest-free, and repayable on demand.
As at the balance sheet date, the company was owed £82,039 (2023: £660,330) from Comite Shopping LLC, a company under common control. This amount is unsecured, interest-free, and repayable on demand.
As at the balance sheet date, the company owed £72,727 (2023: £77,258) to Ms Elisabeth Lejeune, towards the interest free working capital loan repayable on demand.
As at the balance sheet date, the company was owed £50,594 from Winwood Lowson Limited, a company under common control. This amount is unsecured, interest-free, and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Ms Elisabeth Enrici Belom by virtue of her shareholding.
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