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REGISTERED NUMBER: 08918049 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2023

for

CAS Coatings Ltd

CAS Coatings Ltd (Registered number: 08918049)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

CAS Coatings Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mrs D Burke
T P Burke





REGISTERED OFFICE: The Old Mill
Victoria Road
Eccleshill
Bradford
West Yorkshire
BD2 2BH





REGISTERED NUMBER: 08918049 (England and Wales)





ACCOUNTANTS: Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS

CAS Coatings Ltd (Registered number: 08918049)

Statement of Financial Position
30 September 2023

30.9.23 30.9.22
Notes £    £   
FIXED ASSETS
Tangible assets 5 9,581 2,400

CURRENT ASSETS
Stocks 6 10,000 4,000
Debtors 7 11,997 16,565
Cash at bank 14,139 3,750
36,136 24,315
CREDITORS
Amounts falling due within one year 8 (24,956 ) (19,076 )
NET CURRENT ASSETS 11,180 5,239
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,761

7,639

CREDITORS
Amounts falling due after more than one
year

9

(7,629

)

(11,542

)

PROVISIONS FOR LIABILITIES (1,662 ) (262 )
NET ASSETS/(LIABILITIES) 11,470 (4,165 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 11,468 (4,167 )
SHAREHOLDERS' FUNDS 11,470 (4,165 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

CAS Coatings Ltd (Registered number: 08918049)

Statement of Financial Position - continued
30 September 2023



The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by:





Mrs D Burke - Director


CAS Coatings Ltd (Registered number: 08918049)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

CAS Coatings 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

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 - 20% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

CAS Coatings Ltd (Registered number: 08918049)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 October 2022 11,780
Additions 9,976
At 30 September 2023 21,756
DEPRECIATION
At 1 October 2022 9,380
Charge for year 2,795
At 30 September 2023 12,175
NET BOOK VALUE
At 30 September 2023 9,581
At 30 September 2022 2,400

6. STOCKS
30.9.23 30.9.22
£    £   
Stocks 10,000 4,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 11,997 16,465
Tax - 100
11,997 16,565

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 7,034 2,210
Tax 2,187 -
Social security and other taxes 2,385 7,832
Directors' current accounts 6,654 2,453
Accrued expenses 2,696 2,581
24,956 19,076

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 3,629 7,542
7,629 11,542

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CAS Coatings 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 Statement of Financial Position. 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 CAS Coatings Ltd for the year ended 30 September 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CAS Coatings 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 CAS Coatings Ltd and state those matters that we have agreed to state to the Board of Directors of CAS Coatings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CAS Coatings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CAS Coatings 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 CAS Coatings Ltd. You consider that CAS Coatings 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 CAS Coatings 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.






Stirk Lambert & Co
Chartered Accountants
Russell Chambers
61a North Street
Keighley
West Yorkshire
BD21 3DS


2 November 2023