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Company Registration No. 08448640 (England and Wales)
C & N LOCUMS LIMITED Unaudited accounts for the year ended 31 March 2023
C & N LOCUMS LIMITED Unaudited accounts Contents
Page
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C & N LOCUMS LIMITED Company Information for the year ended 31 March 2023
Directors
N D M Whitfield C J Whitfield
Company Number
08448640 (England and Wales)
Registered Office
DANLEY LODGE CHURCH LANE WELBY GRANTHAM NG32 3LS
Accountants
Reliance Tax Advisers 20B Market Place Grantham Lincolnshire NG31 6LP
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of C & N LOCUMS LIMITED for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C & N LOCUMS LIMITED for the year ended 31 March 2023 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of C & N LOCUMS LIMITED, as a body, in accordance with the terms of our engagement letter dated 17 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of C & N LOCUMS LIMITED and state those matters that we have agreed to state to the Board of Directors of C & N LOCUMS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & N LOCUMS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C & N LOCUMS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of C & N LOCUMS LIMITED. You consider that C & N LOCUMS LIMITED 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 accounts of C & N LOCUMS LIMITED. 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 accounts.
Reliance Tax Advisers Chartered Certified Accountants 20B Market Place Grantham Lincolnshire NG31 6LP 4 November 2023
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C & N LOCUMS LIMITED Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,240 
- 
Current assets
Debtors
5,986 
2,874 
Cash at bank and in hand
40,947 
36,882 
46,933 
39,756 
Creditors: amounts falling due within one year
(30,234)
(37,343)
Net current assets
16,699 
2,413 
Net assets
20,939 
2,413 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20,839 
2,313 
Shareholders' funds
20,939 
2,413 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2023 and were signed on its behalf by
N D M Whitfield Director Company Registration No. 08448640
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C & N LOCUMS LIMITED Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
C & N LOCUMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08448640. The registered office is DANLEY LODGE CHURCH LANE, WELBY, GRANTHAM, NG32 3LS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33%
Computer equipment
33%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The directors continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future.
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C & N LOCUMS LIMITED Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
- 
- 
- 
Additions
3,360 
3,000 
6,360 
At 31 March 2023
3,360 
3,000 
6,360 
Depreciation
Charge for the year
1,120 
1,000 
2,120 
At 31 March 2023
1,120 
1,000 
2,120 
Net book value
At 31 March 2023
2,240 
2,000 
4,240 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
5,986 
2,874 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
4,524 
2,162 
Other creditors
25,199 
33,781 
Accruals
511 
1,400 
30,234 
37,343 
7
Average number of employees
During the year the average number of employees was 3 (2022: 2).
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