IRIS Accounts Production v23.3.0.418 06728393 Board of Directors Board of Directors 1.7.22 30.6.23 30.6.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh067283932022-06-30067283932023-06-30067283932022-07-012023-06-30067283932021-06-30067283932021-07-012022-06-30067283932022-06-3006728393ns10:Originalns15:EnglandWales2022-07-012023-06-3006728393ns14:PoundSterlingns10:Original2022-07-012023-06-3006728393ns10:Originalns10:Director12022-07-012023-06-3006728393ns10:Original2022-07-012023-06-3006728393ns10:Originalns10:Director22022-07-012023-06-3006728393ns10:Original2023-06-3006728393ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3006728393ns10:Originalns10:SmallEntities2022-07-012023-06-3006728393ns10:Originalns10:AuditExemptWithAccountantsReport2022-07-012023-06-3006728393ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3006728393ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3006728393ns10:Originalns10:FullAccounts2022-07-012023-06-3006728393ns10:Original12022-07-012023-06-3006728393ns10:Originalns10:RegisteredOffice2022-07-012023-06-3006728393ns10:Original2022-06-3006728393ns10:Originalns5:CurrentFinancialInstruments2023-06-3006728393ns10:Originalns5:CurrentFinancialInstruments2022-06-3006728393ns10:Originalns5:Non-currentFinancialInstruments2023-06-3006728393ns10:Originalns5:Non-currentFinancialInstruments2022-06-3006728393ns5:ShareCapitalns10:Original2023-06-3006728393ns5:ShareCapitalns10:Original2022-06-3006728393ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3006728393ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3006728393ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-07-012023-06-3006728393ns10:Originalns5:PatentsTrademarksLicencesConcessionsSimilar2022-07-012023-06-3006728393ns10:Original2021-07-012022-06-3006728393ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-06-3006728393ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-06-3006728393ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-06-3006728393ns10:Originalns5:LandBuildings2022-06-3006728393ns10:Originalns5:PlantMachinery2022-06-3006728393ns10:Original2022-06-3006728393ns10:Originalns5:LandBuildings2022-07-012023-06-3006728393ns10:Originalns5:PlantMachinery2022-07-012023-06-3006728393ns10:Originalns5:LandBuildings2023-06-3006728393ns10:Originalns5:PlantMachinery2023-06-3006728393ns10:Originalns5:LandBuildings2022-06-3006728393ns10:Originalns5:PlantMachinery2022-06-3006728393ns10:Originalns5:LandBuildingsns5:LeasedAssetsHeldAsLessee2022-06-3006728393ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-06-3006728393ns10:Originalns5:LeasedAssetsHeldAsLessee2022-06-3006728393ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3006728393ns10:Originalns5:LeasedAssetsHeldAsLessee2023-06-3006728393ns10:Originalns5:LandBuildingsns5:LeasedAssetsHeldAsLessee2022-07-012023-06-3006728393ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-07-012023-06-3006728393ns10:Originalns5:LeasedAssetsHeldAsLessee2022-07-012023-06-3006728393ns10:Originalns5:LandBuildingsns5:LeasedAssetsHeldAsLessee2023-06-3006728393ns10:Originalns5:LandBuildingsns5:LeasedAssetsHeldAsLessee2022-06-3006728393ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-06-3006728393ns10:Originalns5:LeasedAssetsHeldAsLessee2022-06-3006728393ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3006728393ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-3006728393ns5:MoreThanFiveYears2023-06-3006728393ns5:MoreThanFiveYears2022-06-3006728393ns5:Securedns10:Original2023-06-3006728393ns5:Securedns10:Original2022-06-30
REGISTERED NUMBER: 06728393 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

C R & C L DONALDSON LTD

C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


C R & C L DONALDSON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: C R Donaldson
Mrs C L Donaldson





REGISTERED OFFICE: Hazel House
Tollerton Road
Huby
York
North Yorkshire
YO61 1JA





REGISTERED NUMBER: 06728393 (England and Wales)





ACCOUNTANTS: Bradbury & Co
Chartered Tax Advisers and Accountants
Driffield

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
C R & C L DONALDSON LTD


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C R & C L Donaldson Ltd for the year ended 30 June 2023 which comprise the Statement of Income and Retained Earnings, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of C R & C L Donaldson Ltd, 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 C R & C L Donaldson Ltd and state those matters that we have agreed to state to the Board of Directors of C R & C L Donaldson Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C R & C L Donaldson Ltd 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 profit of C R & C L Donaldson Ltd. You consider that C R & C L Donaldson Ltd 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 C R & C L Donaldson Ltd. 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.






Bradbury & Co
Chartered Tax Advisers and Accountants
Driffield


25 September 2023

C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,864,016 3,486,675
2,864,016 3,486,675

CURRENT ASSETS
Stocks - 490,751
Debtors 6 162 84,228
162 574,979
CREDITORS
Amounts falling due within one year 7 (1,589,130 ) (2,476,813 )
NET CURRENT LIABILITIES (1,588,968 ) (1,901,834 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,275,048

1,584,841

CREDITORS
Amounts falling due after more than one
year

8

(672,012

)

(820,632

)

PROVISIONS FOR LIABILITIES (126,000 ) (177,100 )
NET ASSETS 477,036 587,109

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 476,036 586,109
477,036 587,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

BALANCE SHEET - continued
30 JUNE 2023


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2023 and were signed on its behalf by:




Mrs C L Donaldson - Director



C R Donaldson - Director


C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

C R & C L Donaldson Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Entitlements are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2022
and 30 June 2023 13,490
AMORTISATION
At 1 July 2022
and 30 June 2023 13,490
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

Other intangible fixed assets above includes Entitlements.

C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 2,986,330 1,913,265 4,899,595
Additions - 32,000 32,000
Disposals (351,320 ) (614,014 ) (965,334 )
At 30 June 2023 2,635,010 1,331,251 3,966,261
DEPRECIATION
At 1 July 2022 282,681 1,130,239 1,412,920
Charge for year 27,516 89,848 117,364
Eliminated on disposal (30,492 ) (397,547 ) (428,039 )
At 30 June 2023 279,705 822,540 1,102,245
NET BOOK VALUE
At 30 June 2023 2,355,305 508,711 2,864,016
At 30 June 2022 2,703,649 783,026 3,486,675

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 117,355 318,275 435,630
Transfer to ownership - (111,750 ) (111,750 )
At 30 June 2023 117,355 206,525 323,880
DEPRECIATION
At 1 July 2022 5,281 154,539 159,820
Charge for year 2,347 24,560 26,907
Transfer to ownership - (65,857 ) (65,857 )
At 30 June 2023 7,628 113,242 120,870
NET BOOK VALUE
At 30 June 2023 109,727 93,283 203,010
At 30 June 2022 112,074 163,736 275,810

C R & C L DONALDSON LTD (REGISTERED NUMBER: 06728393)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 162 75,879
Other debtors - 8,349
162 84,228

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 755,237 1,419,179
Hire purchase contracts 34,534 73,557
Trade creditors 155,959 260,820
Taxation and social security 139,076 -
Other creditors 504,324 723,257
1,589,130 2,476,813

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 669,567 783,653
Hire purchase contracts 2,445 36,979
672,012 820,632

Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 years 326,114 389,918

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 638,961 1,305,663
Bank loans 785,843 897,169
Hire purchase contracts 36,979 110,536
1,461,783 2,313,368