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REGISTERED NUMBER: 08323206 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

C G WARNER LIMITED

C G WARNER LIMITED (REGISTERED NUMBER: 08323206)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C G WARNER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2022







DIRECTORS: C G Warner
Mrs D Warner





REGISTERED OFFICE: 61 Station Road
Sudbury
Suffolk
CO10 2SP





REGISTERED NUMBER: 08323206 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

C G WARNER LIMITED (REGISTERED NUMBER: 08323206)

BALANCE SHEET
31 DECEMBER 2022

31.12.21 31.12.22
£    £    Notes £    £   
FIXED ASSETS
6,000 Intangible assets 4 4,500
447,617 Tangible assets 5 592,613
453,617 597,113

CURRENT ASSETS
84,362 Debtors 6 79,117
78,400 Cash at bank and in hand 67,029
162,762 146,146
CREDITORS
210,795 Amounts falling due within one year 7 223,699
(48,033 ) NET CURRENT LIABILITIES (77,553 )
405,584 TOTAL ASSETS LESS CURRENT
LIABILITIES

519,560

CREDITORS
(366,904 ) Amounts falling due after more than one
year

8

(495,997

)

(3,245 ) PROVISIONS FOR LIABILITIES -
35,435 NET ASSETS 23,563

CAPITAL AND RESERVES
10 Called up share capital 9 10
35,425 Retained earnings 23,553
35,435 SHAREHOLDERS' FUNDS 23,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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 G WARNER LIMITED (REGISTERED NUMBER: 08323206)

BALANCE SHEET - continued
31 DECEMBER 2022


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 24 October 2023 and were signed on its behalf by:





C G Warner - Director


C G WARNER LIMITED (REGISTERED NUMBER: 08323206)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1. STATUTORY INFORMATION

C G Warner 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing work in progress and trade debtor balances.

Intangible assets - goodwill
Goodwill, being the amount paid in connection with the acquistion of a business in 2013, is being amortised evenly over its estimated useful economic life of ten 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.

Plant & machinery - at variable rates on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

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.

C G WARNER LIMITED (REGISTERED NUMBER: 08323206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022

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.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2022
and 31 December 2022 15,000
AMORTISATION
At 1 January 2022 9,000
Charge for year 1,500
At 31 December 2022 10,500
NET BOOK VALUE
At 31 December 2022 4,500
At 31 December 2021 6,000

C G WARNER LIMITED (REGISTERED NUMBER: 08323206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022

5. TANGIBLE FIXED ASSETS
Plant & Motor Office
Totals machinery vehicles equipment
£    £    £    £   
COST
At 1 January 2022 639,743 616,165 22,250 1,328
Additions 605,690 602,773 2,917 -
Disposals (532,850 ) (532,850 ) - -
At 31 December 2022 712,583 686,088 25,167 1,328
DEPRECIATION
At 1 January 2022 192,126 178,931 12,864 331
Charge for year 54,937 51,611 3,076 250
Eliminated on disposal (127,093 ) (127,093 ) - -
At 31 December 2022 119,970 103,449 15,940 581
NET BOOK VALUE
At 31 December 2022 592,613 582,639 9,227 747
At 31 December 2021 447,617 437,234 9,386 997

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant & Motor
Totals machinery vehicles
£    £    £   
COST
At 1 January 2022 588,080 571,630 16,450
Additions 602,215 602,215 -
Disposals (532,500 ) (532,500 ) -
At 31 December 2022 657,795 641,345 16,450
DEPRECIATION
At 1 January 2022 161,111 151,601 9,510
Charge for year 48,913 47,178 1,735
Eliminated on disposal (126,777 ) (126,777 ) -
At 31 December 2022 83,247 72,002 11,245
NET BOOK VALUE
At 31 December 2022 574,548 569,343 5,205
At 31 December 2021 426,969 420,029 6,940

C G WARNER LIMITED (REGISTERED NUMBER: 08323206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 51,811 68,530
Other debtors 27,306 15,832
79,117 84,362

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 103,771 94,559
Trade creditors 25,846 20,482
Taxation and social security 30,493 55,338
Other creditors 53,589 30,416
223,699 210,795

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.22 31.12.21
£    £   
Bank loans 25,000 35,000
Hire purchase contracts 470,997 331,904
495,997 366,904

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.22 31.12.21
value: £    £   
10 Ordinary £1 10 10