Company Registration No. 04971858 (England and Wales)
CAMPDEN MASONRY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
PAGES FOR FILING WITH REGISTRAR
CAMPDEN MASONRY LIMITED
COMPANY INFORMATION
Director
Mr D Marichal
Secretary
Mrs J E Marichal
Company number
04971858
Registered office
75 Bath Road
Worcester
Worcestershire
WR5 3AB
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Santander UK Plc
21 Prescot Street
London
E1 8AD
CAMPDEN MASONRY LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
CAMPDEN MASONRY LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CAMPDEN MASONRY LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2023
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Campden Masonry Limited for the year ended 28 February 2023 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Campden Masonry Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Campden Masonry Limited and state those matters that we have agreed to state to the Board of Directors of Campden Masonry Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Campden Masonry Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Campden Masonry Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Campden Masonry Limited. You consider that Campden Masonry Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Campden Masonry Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ormerod Rutter Limited
4 September 2023
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
CAMPDEN MASONRY LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2023
28 February 2023
- 2 -
2023
2022
£
£
£
£
Fixed assets
Tangible assets
3
1,375
1,822
Current assets
Debtors
4
17,199
10,591
Cash at bank and in hand
210
2,397
17,409
12,988
Creditors: amounts falling due within one year
5
(94,773)
(62,628)
Net current liabilities
(77,364)
(49,640)
Total assets less current liabilities
(75,989)
(47,818)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(76,089)
(47,918)
Total equity
(75,989)
(47,818)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 4 September 2023.
Mr D Marichal
Director
Company Registration No. 04971858
CAMPDEN MASONRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 3 -
1
Accounting policies
Company information

Campden Masonry Limited is a private company limited by shares incorporated in England and Wales. The registered office is 75 Bath Road, Worcester, Worcestershire, WR5 3AB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
15% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CAMPDEN MASONRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

1.8
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2022 - 4).

CAMPDEN MASONRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 5 -
3
Tangible fixed assets
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 March 2022 and 28 February 2023
1,362
11,769
4,500
17,631
Depreciation and impairment
At 1 March 2022
1,214
10,545
4,050
15,809
Depreciation charged in the year
23
311
113
447
At 28 February 2023
1,237
10,856
4,163
16,256
Carrying amount
At 28 February 2023
125
913
337
1,375
At 28 February 2022
148
1,224
450
1,822
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Deferred tax asset
17,199
10,591
5
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
156
144
Taxation and social security
-
0
67
Other creditors
94,617
62,417
94,773
62,628
6
Called up share capital
2023
2022
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary 'A' of £1 each
100
100
100
100
8
Ultimate controlling party

The ultimate controlling party is Mr D Marichal.

2023-02-282022-03-01false04 September 2023CCH SoftwareCCH Accounts Production 2023.200No description of principal activityMr D MarichalMrs J E Marichal049718582022-03-012023-02-2804971858bus:Director12022-03-012023-02-2804971858bus:CompanySecretary12022-03-012023-02-2804971858bus:RegisteredOffice2022-03-012023-02-2804971858bus:Agent12022-03-012023-02-28049718582023-02-28049718582022-02-2804971858core:PlantMachinery2023-02-2804971858core:ComputerEquipment2023-02-2804971858core:MotorVehicles2023-02-2804971858core:PlantMachinery2022-02-2804971858core:ComputerEquipment2022-02-2804971858core:MotorVehicles2022-02-2804971858core:CurrentFinancialInstruments2023-02-2804971858core:CurrentFinancialInstruments2022-02-2804971858core:ShareCapital2023-02-2804971858core:ShareCapital2022-02-2804971858core:RetainedEarningsAccumulatedLosses2023-02-2804971858core:RetainedEarningsAccumulatedLosses2022-02-2804971858core:ShareCapitalOrdinaryShares2023-02-2804971858core:ShareCapitalOrdinaryShares2022-02-2804971858core:PlantMachinery2022-03-012023-02-2804971858core:ComputerEquipment2022-03-012023-02-2804971858core:MotorVehicles2022-03-012023-02-2804971858core:PlantMachinery2022-02-2804971858core:ComputerEquipment2022-02-2804971858core:MotorVehicles2022-02-28049718582022-02-2804971858bus:OrdinaryShareClass12022-03-012023-02-2804971858bus:OrdinaryShareClass12023-02-2804971858bus:PrivateLimitedCompanyLtd2022-03-012023-02-2804971858bus:SmallCompaniesRegimeForAccounts2022-03-012023-02-2804971858bus:FRS1022022-03-012023-02-2804971858bus:AuditExemptWithAccountantsReport2022-03-012023-02-2804971858bus:FullAccounts2022-03-012023-02-28xbrli:purexbrli:sharesiso4217:GBP