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Company Registration No. 10910225 (England and Wales)
Charles David Churchill Associates Limited Unaudited accounts for the year ended 31 August 2025
Charles David Churchill Associates Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Charles David Churchill Associates Limited Company Information for the year ended 31 August 2025
Director
Charles Churchill
Company Number
10910225 (England and Wales)
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Charles David Churchill Associates Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
8,700
10,440
Tangible assets
5
2,716
4,075
11,416
14,515
Current assets
Cash at bank and in hand
134
57
Creditors: amounts falling due within one year
6
(189,196)
(189,166)
Net current liabilities
(189,062)
(189,109)
Net liabilities
(177,646)
(174,594)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(177,746)
(174,694)
Shareholders' funds
(177,646)
(174,594)
For the year ending 31 August 2025 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 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 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 and authorised for issue on 30 April 2026 and were signed on its behalf by
Charles Churchill Director Company Registration No. 10910225
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Charles David Churchill Associates Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Charles David Churchill Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 10910225.
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:
Plant & machinery
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024
17,400
At 31 August 2025
17,400
Amortisation
At 1 September 2024
6,960
Charge for the year
1,740
At 31 August 2025
8,700
Net book value
At 31 August 2025
8,700
At 31 August 2024
10,440
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Charles David Churchill Associates Limited Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
13,123
At 31 August 2025
13,123
Depreciation
At 1 September 2024
9,048
Charge for the year
1,359
At 31 August 2025
10,407
Net book value
At 31 August 2025
2,716
At 31 August 2024
4,075
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
50,059
50,059
Other creditors
139,137
139,107
189,196
189,166
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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