Registration number: 07050112

Charles David James Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Charles David James Ltd

Company Information

Director

Mr C Coughlan

Registered office

59 Muswell Road Muswell Hill London N10 2BS

Charles David James Ltd

(Registration number: 07050112)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,062	1,628
Current assets
Debtors	6	20,214	23,140
Cash at bank and in hand		29,212	12,756
		49,426	35,896
Creditors: Amounts falling due within one year	7	(40,704)	(37,371)
Net current assets/(liabilities)		8,722	(1,475)
Net assets		9,784	153
Capital and reserves
Called up share capital		100	100
Retained earnings		9,684	53
Shareholders' funds		9,784	153

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 December 2025
 

......................................... Mr C Coughlan Director

Charles David James Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
59 Muswell Road
Muswell Hill
London
N10 2BS

These financial statements were authorised for issue by the director on 12 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Charles David James Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Asset class	Depreciation method and rate
Plant and machinery	33% Straight line
Motor vehicles	33% Straight line

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Taxation

Tax charged/(credited) in the income statement

	2025  £	2024  £
Current taxation
UK corporation tax	15,553	6,599

5	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	1,436	9,671	11,107
Additions	-	419	419
Disposals	-	(6,934)	(6,934)
At 31 March 2025	1,436	3,156	4,592
Depreciation
At 1 April 2024	1,242	8,237	9,479
Charge for the year	194	791	985
Eliminated on disposal	-	(6,934)	(6,934)
At 31 March 2025	1,436	2,094	3,530
Carrying amount
At 31 March 2025	-	1,062	1,062
At 31 March 2024	194	1,434	1,628

Charles David James Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	11,294	8,905
Prepayments	446	496
Other debtors	8,474	13,739
	20,214	23,140

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,305	1,190
Taxation and social security	22,575	13,305
Accruals and deferred income	14,971	19,627
Other creditors	1,853	3,249
	40,704	37,371

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100