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REGISTERED NUMBER: 10554983 (England and Wales)

















Unaudited Financial Statements

For The Year Ended 30 June 2023

for

C&A Maintenance and Access Ltd

C&A Maintenance and Access Ltd (Registered number: 10554983)

Contents of the Financial Statements
For The Year Ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C&A Maintenance and Access Ltd

Company Information
For The Year Ended 30 June 2023







DIRECTORS: A C Freeman
C Freeman





REGISTERED OFFICE: 10-12 Mulberry Green
Old Harlow
Essex
CM17 0ET





REGISTERED NUMBER: 10554983 (England and Wales)





ACCOUNTANTS: Giess Wallis Crisp LLP
10-12 Mulberry Green
Old Harlow
Essex
CM17 0ET

C&A Maintenance and Access Ltd (Registered number: 10554983)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,105 22,055
Tangible assets 5 269,350 275,710
287,455 297,765

CURRENT ASSETS
Stocks 500 500
Debtors 6 28,757 54,772
Cash at bank 55,037 92,058
84,294 147,330
CREDITORS
Amounts falling due within one year 7 121,361 128,737
NET CURRENT (LIABILITIES)/ASSETS (37,067 ) 18,593
TOTAL ASSETS LESS CURRENT
LIABILITIES

250,388

316,358

CREDITORS
Amounts falling due after more than one
year

8

(132,433

)

(171,541

)

PROVISIONS FOR LIABILITIES 10 (38,481 ) (35,173 )
NET ASSETS 79,474 109,644

CAPITAL AND RESERVES
Called up share capital 11 200 200
Retained earnings 79,274 109,444
SHAREHOLDERS' FUNDS 79,474 109,644

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

C&A Maintenance and Access Ltd (Registered number: 10554983)

Balance Sheet - continued
30 June 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 2 November 2023 and were signed on its behalf by:





A C Freeman - Director


C&A Maintenance and Access Ltd (Registered number: 10554983)

Notes to the Financial Statements
For The Year Ended 30 June 2023


1. STATUTORY INFORMATION

C&A Maintenance and Access 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. 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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no estimates and assumptions which have had a significant risk of causing a material adjustment to the carrying amount of assets and liabilities

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 2018, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - at variable rates on reducing balance
Motor vehicles - 25% 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.

C&A Maintenance and Access Ltd (Registered number: 10554983)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11:'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues ' of FRS 102 to all of its financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade debtors and creditors.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors
Short terms debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by current accounts, cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Short term creditors are measured at the transaction price.

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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

C&A Maintenance and Access Ltd (Registered number: 10554983)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 39,500
AMORTISATION
At 1 July 2022 17,445
Charge for year 3,950
At 30 June 2023 21,395
NET BOOK VALUE
At 30 June 2023 18,105
At 30 June 2022 22,055

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2022 288,393 114,378 402,771
Additions 158,000 - 158,000
Disposals (119,800 ) - (119,800 )
At 30 June 2023 326,593 114,378 440,971
DEPRECIATION
At 1 July 2022 78,523 48,538 127,061
Charge for year 61,474 16,460 77,934
Eliminated on disposal (33,374 ) - (33,374 )
At 30 June 2023 106,623 64,998 171,621
NET BOOK VALUE
At 30 June 2023 219,970 49,380 269,350
At 30 June 2022 209,870 65,840 275,710

C&A Maintenance and Access Ltd (Registered number: 10554983)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 July 2022 238,865 114,378 353,243
Additions 152,876 - 152,876
Disposals (119,800 ) - (119,800 )
Transfer to ownership (20,500 ) - (20,500 )
At 30 June 2023 251,441 114,378 365,819
DEPRECIATION
At 1 July 2022 55,493 48,538 104,031
Charge for year 53,964 16,460 70,424
Eliminated on disposal (33,374 ) - (33,374 )
Transfer to ownership (10,250 ) - (10,250 )
At 30 June 2023 65,833 64,998 130,831
NET BOOK VALUE
At 30 June 2023 185,608 49,380 234,988
At 30 June 2022 183,372 65,840 249,212

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 26,749 52,413
Other debtors 2,008 2,359
28,757 54,772

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 89,956 78,894
Trade creditors 9,820 707
Taxation and social security 13,674 9,103
Other creditors 7,911 40,033
121,361 128,737

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 132,433 171,541

C&A Maintenance and Access Ltd (Registered number: 10554983)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2023


9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 222,389 250,435

Debts are secured on the assets concerned.

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 38,481 35,173

Deferred
tax
£   
Balance at 1 July 2022 35,173
Provided during year 3,308
Balance at 30 June 2023 38,481

11. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £    £   
42 Ordinary A £1 42 42
118 Ordinary B £1 118 118
10 Ordinary C £1 10 10
30 Ordinary D £1 30 30
200 200