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REGISTERED NUMBER: 04336357 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Clitheroe Bathroom Centre Limited

Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clitheroe Bathroom Centre Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: G I Luker
I Luker





SECRETARY: G I Luker





REGISTERED OFFICE: Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB





REGISTERED NUMBER: 04336357 (England and Wales)





ACCOUNTANTS: Bennett Kirkhope Smith
Chartered Certified Accountants
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB

Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,160 17,439
14,160 17,439

CURRENT ASSETS
Stocks 20,000 27,429
Debtors 6 12,204 12,126
Cash at bank and in hand 358,136 326,525
390,340 366,080
CREDITORS
Amounts falling due within one year 7 191,814 170,966
NET CURRENT ASSETS 198,526 195,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

212,686

212,553

PROVISIONS FOR LIABILITIES 8 2,820 3,365
NET ASSETS 209,866 209,188

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 209,766 209,088
SHAREHOLDERS' FUNDS 209,866 209,188

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.

Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Balance Sheet - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

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




G I Luker - Director



I Luker - Director


Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Clitheroe Bathroom Centre 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 40% 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 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 balance sheet date.


Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued
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.

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 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 60,000
AMORTISATION
At 1 April 2022
and 31 March 2023 60,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 12,460 29,920 5,750 48,130
Additions - - 1,840 1,840
Disposals - - (1,842 ) (1,842 )
At 31 March 2023 12,460 29,920 5,748 48,128
DEPRECIATION
At 1 April 2022 9,091 17,560 4,040 30,691
Charge for year 505 3,090 728 4,323
Eliminated on disposal - - (1,046 ) (1,046 )
At 31 March 2023 9,596 20,650 3,722 33,968
NET BOOK VALUE
At 31 March 2023 2,864 9,270 2,026 14,160
At 31 March 2022 3,369 12,360 1,710 17,439

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 8,073 7,886
Tax 2,226 2,226
Prepayments 1,905 2,014
12,204 12,126

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 110,312 131,477
Corporation tax 16,329 -
Social security and other taxes 4,391 2,386
VAT 19,499 8,460
Directors' current accounts 37,007 21,971
Accrued expenses 4,276 6,672
191,814 170,966

Clitheroe Bathroom Centre Limited (Registered number: 04336357)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 2,820 3,365

Deferred
tax
£   
Balance at 1 April 2022 3,365
Credit to Statement of Income and Retained Earnings during
year

(545

)
Balance at 31 March 2023 2,820

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party but I & G Luker acting in concert control the company by virtue of their 100% shareholding in the company.