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REGISTERED NUMBER: 04821995 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR

C & S COACHES (PENDLE) LIMITED

C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & S COACHES (PENDLE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2023







DIRECTORS: D Brennan
Mrs L Brennan
M Brennan
Mrs E Marples





SECRETARY: Mrs L Brennan





REGISTERED OFFICE: 220 Halifax Road
Nelson
Lancashire
BB9 0ER





REGISTERED NUMBER: 04821995 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

BALANCE SHEET
30TH SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 884,197 726,804
884,197 726,804

CURRENT ASSETS
Stocks 350 350
Debtors 6 90,267 82,884
Cash at bank and in hand 27,166 857
117,783 84,091
CREDITORS
Amounts falling due within one year 7 318,042 293,762
NET CURRENT LIABILITIES (200,259 ) (209,671 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

683,938

517,133

CREDITORS
Amounts falling due after more than one
year

8

(484,696

)

(367,785

)

PROVISIONS FOR LIABILITIES (137,327 ) (85,815 )
NET ASSETS 61,915 63,533

CAPITAL AND RESERVES
Called up share capital 13 13
Retained earnings 61,902 63,520
SHAREHOLDERS' FUNDS 61,915 63,533

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

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

C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

BALANCE SHEET - continued
30TH SEPTEMBER 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 16th November 2023 and were signed on its behalf by:





D Brennan - Director


C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


1. STATUTORY INFORMATION

C & S Coaches (Pendle) 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 2003, 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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% 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 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.

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.

C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2022
and 30th September 2023 17,525
AMORTISATION
At 1st October 2022
and 30th September 2023 17,525
NET BOOK VALUE
At 30th September 2023 -
At 30th September 2022 -

C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2022 321,805 1,031,975 1,353,780
Additions - 297,000 297,000
Disposals - (71,000 ) (71,000 )
At 30th September 2023 321,805 1,257,975 1,579,780
DEPRECIATION
At 1st October 2022 46,661 580,315 626,976
Charge for year 5,533 129,307 134,840
Eliminated on disposal - (66,233 ) (66,233 )
At 30th September 2023 52,194 643,389 695,583
NET BOOK VALUE
At 30th September 2023 269,611 614,586 884,197
At 30th September 2022 275,144 451,660 726,804

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st October 2022 735,478
Transfer to ownership (118,095 )
At 30th September 2023 617,383
DEPRECIATION
At 1st October 2022 341,880
Charge for year 111,216
Transfer to ownership (91,077 )
At 30th September 2023 362,019
NET BOOK VALUE
At 30th September 2023 255,364
At 30th September 2022 393,598

C & S COACHES (PENDLE) LIMITED (REGISTERED NUMBER: 04821995)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 72,283 58,595
Other debtors 17,984 24,289
90,267 82,884

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 47,553 70,451
Hire purchase contracts 154,134 120,059
Trade creditors 61,601 45,196
Taxation and social security 7,848 7,907
Other creditors 46,906 50,149
318,042 293,762

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 178,820 165,738
Hire purchase contracts 305,876 202,047
484,696 367,785

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 178,820 37,708
Hire purchase 16,500 -
195,320 37,708

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank loans 178,820 201,060
Hire purchase contracts 460,010 322,106
638,830 523,166