2022-04-012023-03-312023-03-31false08964941PAGE (CARLISLE) 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PAGE (CARLISLE) LIMITED

Registered Number
08964941
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

PAGE (CARLISLE) LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

ELLWOOD, Gemma Catherine
FONTANA, Paul James
FONTANA, Paul Bruce Joseph

Registered Address

James Watson House Montgomery Way
Rosehill Industrial Estate
Carlisle
CA1 2UU

Place of Business

117 Denton Street

Carlisle

CA2 5EH


Registered Number

08964941 (England and Wales)
PAGE (CARLISLE) LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6182,592185,960
182,592185,960
Current assets
Stocks18,50015,000
Cash at bank and on hand23,41223,287
41,91238,287
Creditors amounts falling due within one year9(201,802)(210,132)
Net current assets (liabilities)(159,890)(171,845)
Total assets less current liabilities22,70214,115
Creditors amounts falling due after one year10(8,683)(12,939)
Net assets14,0191,176
Capital and reserves
Called up share capital1515
Profit and loss account14,0041,161
Shareholders' funds14,0191,176
The financial statements were approved and authorised for issue by the Board of Directors on 5 October 2023, and are signed on its behalf by:
FONTANA, Paul Bruce Joseph
Director
Registered Company No. 08964941
PAGE (CARLISLE) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.First time adoption and other factors relevant to transition
The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss.
3.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Included within Land and Buildings are Leasehold Improvements which are depreciated over 20 years. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-100
Plant and machinery15-
Office Equipment15-
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Valuation of financial instruments policy
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
5.Employee information

20232022
Average number of employees during the year3419
6.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 22189,19329,434115218,742
Disposals-(700)-(700)
At 31 March 23189,19328,734115218,042
Depreciation and impairment
At 01 April 2211,72420,94411432,782
Charge for year1,8371,228-3,065
On disposals-(397)-(397)
At 31 March 2313,56121,77511435,450
Net book value
At 31 March 23175,6326,9591182,592
At 31 March 22177,4698,4901185,960
7.Description of nature of transactions and balances with related parties
During the year a director had a loan account with the company. At the balance sheet date the company owed this director £164,257 (2022 - £172,329). This loan is unsecured, interest free and repayable upon demand.
8.Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts4,2593,884
Taxation and social security32,47233,175
Other creditors164,257172,329
Accrued liabilities and deferred income814744
Total201,802210,132
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts8,68312,939
Total8,68312,939