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REGISTERED NUMBER: SC504141 (Scotland)















CCL Group Ltd

Financial Statements For The Year Ended 31 January 2023






CCL Group Ltd (Registered number: SC504141)






Contents of the Financial Statements
For The Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CCL Group Ltd

Company Information
For The Year Ended 31 January 2023







DIRECTORS: Mr D H Pickering
Mrs C A Pickering



REGISTERED OFFICE: 62 High Street
Elgin
Moray
IV30 1BU



REGISTERED NUMBER: SC504141 (Scotland)



ACCOUNTANTS: Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR



BANKERS: HSBC
50-52 High Street
Inverness
IV1 1JE

CCL Group Ltd (Registered number: SC504141)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 97,932 62,279

CURRENT ASSETS
Debtors 5 301,966 389,578
Cash in hand 93 54
302,059 389,632
CREDITORS
Amounts falling due within one year 6 236,658 355,654
NET CURRENT ASSETS 65,401 33,978
TOTAL ASSETS LESS CURRENT
LIABILITIES

163,333

96,257

CREDITORS
Amounts falling due after more than one
year

7

161,892

88,999
NET ASSETS 1,441 7,258

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 1,439 7,256
SHAREHOLDERS' FUNDS 1,441 7,258

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

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

CCL Group Ltd (Registered number: SC504141)

Balance Sheet - continued
31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2023 and were signed on its behalf by:





Mr D H Pickering - Director


CCL Group Ltd (Registered number: SC504141)

Notes to the Financial Statements
For The Year Ended 31 January 2023

1. STATUTORY INFORMATION

CCL Group Ltd is a private company, limited by shares , registered in Scotland. 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.
Equipment - 33% on cost, 25% on reducing balance and 4% on cost

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.

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

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.

Work in progress
Work in progress is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 8 ) .

CCL Group Ltd (Registered number: SC504141)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 February 2022 137,211
Additions 72,584
Disposals (46,645 )
At 31 January 2023 163,150
DEPRECIATION
At 1 February 2022 74,932
Charge for year 19,189
Eliminated on disposal (28,903 )
At 31 January 2023 65,218
NET BOOK VALUE
At 31 January 2023 97,932
At 31 January 2022 62,279

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 249,075 285,770
Other debtors 52,891 103,808
301,966 389,578

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts (see note 8) 57,373 71,665
Hire purchase contracts (see note 9) 9,636 1,603
Trade creditors 15,720 129,750
Taxation and social security 151,906 111,132
Other creditors 2,023 41,504
236,658 355,654

Bank loans and overdrafts amounting to £57,376 (2022 - £71,665) are secured by a Floating Charge granted by the company on 21 August 2017.

Hire purchase amounting to £9,636 (2022 - £1,603) are secured against the assets to which they relate.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans (see note 8) 121,568 88,999
Hire purchase contracts (see note 9) 40,324 -
161,892 88,999

CCL Group Ltd (Registered number: SC504141)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

Hire purchase amounting to £40,324 (2022 - £Nil) are secured against the assets to which they relate.

8. LOANS

An analysis of the maturity of loans is given below:

31.1.23 31.1.22
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 37,642 61,414
Bank loans 19,731 10,251
Other loans - 25,427
57,373 97,092

Amounts falling due between one and two years:
Bank loans - 1-2 years 121,568 88,999

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.1.23 31.1.22
£    £   
Net obligations repayable:
Within one year 9,636 1,603
Between one and five years 40,324 -
49,960 1,603

Non-cancellable operating leases
31.1.23 31.1.22
£    £   
Within one year 12,000 12,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
2 Ordinary 1 2 2

CCL Group Ltd (Registered number: SC504141)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2023

11. RESERVES
Retained
earnings
£   

At 1 February 2022 7,256
Profit for the year 24,183
Dividends (30,000 )
At 31 January 2023 1,439

12. CONTINGENT ASSETS

At 31 January 2023, the company held a shareholding of 6,345 of On The Market PLC shares at a value of £3,331.13 as provided by On The Market PLC and held independently by the company. The company is locked in until April 2024 and the existence will only be confirmed by the occurrence of the sale of the shares.

13. RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 were paid to the directors .

As at 31 January 2022 the director owed the company £102,447. During the year the directors met expenditure on behalf of the company amounting to £63,447. As at 31 January 2023 the directors owed the company £39,000. This loan is interest free and has no fixed terms of repayment.

At 31 January 2022 the company owed £38,775 to Chameleon Asset Management Ltd, a company under common control. During the year the company met expenditure of £38,775 on behalf of Chameleon Asset Management Ltd. As at 31 January 2023 the company owed Chameleon Asset Management Ltd £nil. This loan is interest free and has no fixed terms of repayment.

At 31 January 2022 the company owed £41,223 to Accommodation Inn Ltd, a company under common control. During the year the company met expenditure of £41,223 on behalf on Accommodation Inn Ltd. As at 31 January 2023 the company owed Accommodation Inn Ltd £nil. This loan is interest free and has no fixed terms of repayment.

At 31 January 2022 the company owed £22,925 to Camscot (Properties) Ltd,a company under common control. During the year the company met expenditure of £22,925 on behalf of Camscot (Properties) Ltd. As at 31 January 2023 the company owed Camscot (Properties) Ltd £nil. This loan is interest free and has no fixed terms of repayment.