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Registered number: 08112690
County Chimney Specialists Limited
Financial Statements
For The Year Ended 31 May 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08112690
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 250 250
Debtors 6 32,225 10,967
Cash at bank and in hand 21,609 53,308
54,084 64,525
Creditors: Amounts Falling Due Within One Year 7 (5,901 ) (12,074 )
NET CURRENT ASSETS (LIABILITIES) 48,183 52,451
TOTAL ASSETS LESS CURRENT LIABILITIES 48,183 52,451
NET ASSETS 48,183 52,451
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 48,083 52,351
SHAREHOLDERS' FUNDS 48,183 52,451
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Timothy King
Director
22nd September 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
County Chimney Specialists Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08112690 . The registered office is Charnwood, Walesby Road, Market Rasen, Lincolnshire, LN8 3EY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
3 3
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 June 2022 3,748
As at 31 May 2023 3,748
Depreciation
As at 1 June 2022 3,748
As at 31 May 2023 3,748
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Stocks
2023 2022
£ £
Stock 250 250
250 250
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 25,424 9,142
Deferred tax current asset 65 -
VAT 3,338 -
Other taxes and social security 3,398 1,825
32,225 10,967
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,336 3,509
Corporation tax - 7,214
VAT - 498
Accruals and deferred income 585 585
Director's loan account 3,980 268
5,901 12,074
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is T King by virtue of his ownership of 100% of the issued share capital in the company.
Page 5