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REGISTERED NUMBER: 03194800 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Natural Cement Distribution Limited

Natural Cement Distribution Limited (Registered number: 03194800)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Natural Cement Distribution Limited

Company Information
for the year ended 31 March 2023







DIRECTORS: C P Richardson
Mrs A Richardson
Miss V Richardson





SECRETARY: Miss V Richardson





REGISTERED OFFICE: 10-11 Fountain Parade
Mapplewell
Barnsley
South Yorkshire
S75 6FW





REGISTERED NUMBER: 03194800 (England and Wales)





ACCOUNTANTS: Paul Howley & Co Ltd
Chartered Certified Accountants
42 Pitt Street
Barnsley
South Yorkshire
S70 1BB

Natural Cement Distribution Limited (Registered number: 03194800)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,660 7,506

CURRENT ASSETS
Stocks 5,500 5,500
Debtors 5 257,796 157,810
Cash at bank and in hand 73,457 129,668
336,753 292,978
CREDITORS
Amounts falling due within one year 6 116,461 121,245
NET CURRENT ASSETS 220,292 171,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,952

179,239

PROVISIONS FOR LIABILITIES 1,456 1,830
NET ASSETS 226,496 177,409

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 226,296 177,209
SHAREHOLDERS' FUNDS 226,496 177,409

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 June 2023 and were signed on its behalf by:





C P Richardson - Director


Natural Cement Distribution Limited (Registered number: 03194800)

Notes to the Financial Statements
for the year ended 31 March 2023

1. STATUTORY INFORMATION

Natural Cement Distribution Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

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 Income Statement, 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

Natural Cement Distribution Limited (Registered number: 03194800)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 41,063
Additions 1,673
At 31 March 2023 42,736
DEPRECIATION
At 1 April 2022 33,557
Charge for year 1,519
At 31 March 2023 35,076
NET BOOK VALUE
At 31 March 2023 7,660
At 31 March 2022 7,506

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 154,832 107,459
Other debtors 102,964 50,351
257,796 157,810

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 63,430 83,913
Taxation and social security 48,232 33,021
Other creditors 4,799 4,311
116,461 121,245

7. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.