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REGISTERED NUMBER: 04460441 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Central Screen & Crushing
Services Limited

Central Screen & Crushing
Services Limited (Registered number: 04460441)

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










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Central Screen & Crushing
Services Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mr Robert John Brown
Mr John Kenneth Clark



SECRETARY: Mr Robert John Brown



REGISTERED OFFICE: The Old Dairy
Mill Street
Packington
Ashby-de-la-Zouch
Leicestershire
LE65 1WN



REGISTERED NUMBER: 04460441 (England and Wales)



ACCOUNTANTS: Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR



BANKERS: National Westminster Bank Plc
Coalville Branch
47 Belvoir Road
Coalville
Leicester
Leicestershire
LE67 3QJ

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Central Screen & Crushing
Services Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Central Screen & Crushing Services Limited for the year ended 31 May 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Central Screen & Crushing Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Central Screen & Crushing Services Limited and state those matters that we have agreed to state to the Board of Directors of Central Screen & Crushing Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Central Screen & Crushing Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Central Screen & Crushing Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Central Screen & Crushing Services Limited. You consider that Central Screen & Crushing Services 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 financial statements of Central Screen & Crushing Services 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 financial statements.






Landin Wilcock & Co
Chartered Accountants
68 Queen Street
Sheffield
South Yorkshire
S1 1WR


23 February 2024

Central Screen & Crushing
Services Limited (Registered number: 04460441)

Balance Sheet
31 May 2023

31/5/23 31/5/22
Notes £    £   
FIXED ASSETS
Tangible assets 4 697,497 837,312

CURRENT ASSETS
Stocks 141,606 134,288
Debtors 5 414,466 442,141
Cash at bank and in hand 126,011 19,550
682,083 595,979
CREDITORS
Amounts falling due within one year 6 (883,391 ) (824,308 )
NET CURRENT LIABILITIES (201,308 ) (228,329 )
TOTAL ASSETS LESS CURRENT LIABILITIES 496,189 608,983

CREDITORS
Amounts falling due after more than one
year

7

(202,919

)

(236,297

)

PROVISIONS FOR LIABILITIES (194,049 ) (221,929 )
NET ASSETS 99,221 150,757

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 10 67,063 67,063
Retained earnings 32,156 83,692
99,221 150,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Central Screen & Crushing
Services Limited (Registered number: 04460441)

Balance Sheet - continued
31 May 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 23 February 2024 and were signed on its behalf by:





Mr John Kenneth Clark - Director


Central Screen & Crushing
Services Limited (Registered number: 04460441)

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


1. STATUTORY INFORMATION

Central Screen & Crushing Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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 - 20% on reducing balance and 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 33% on cost

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Government grants
Government grants relating to revenue expenditure are recognised in income on a systematic basis over the period in which the company recognises the related costs for which the grant is intended to compensate.

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Central Screen & Crushing
Services Limited (Registered number: 04460441)

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


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

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.

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.

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 7 (2022 - 8 ) .

Central Screen & Crushing
Services Limited (Registered number: 04460441)

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


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1 June 2022 967,937 62,377 93,701 1,124,015
Additions 27,500 - 11,400 38,900
At 31 May 2023 995,437 62,377 105,101 1,162,915
DEPRECIATION
At 1 June 2022 171,383 46,865 68,455 286,703
Charge for year 163,089 2,203 13,423 178,715
At 31 May 2023 334,472 49,068 81,878 465,418
NET BOOK VALUE
At 31 May 2023 660,965 13,309 23,223 697,497
At 31 May 2022 796,554 15,512 25,246 837,312

Cost or valuation at 31 May 2023 is represented by:

Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Valuation in 2020 (274,000 ) - - (274,000 )
Valuation in 2021 (81,500 ) - - (81,500 )
Valuation in 2022 129,000 - - 129,000
Cost 1,221,937 62,377 105,101 1,389,415
995,437 62,377 105,101 1,162,915

If plant and machinery had not been revalued they would have been included at the following historical cost:

31/5/23 31/5/22
£    £   
Cost 1,155,500 1,155,500
Aggregate depreciation 617,270 438,554

Plant and machinery were valued on an open market basis on 31 May 2023 by the directors .

Central Screen & Crushing
Services Limited (Registered number: 04460441)

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


4. 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 OR VALUATION
At 1 June 2022 390,000 93,701 483,701
Transfer to ownership - (93,701 ) (93,701 )
At 31 May 2023 390,000 - 390,000
DEPRECIATION
At 1 June 2022 78,000 68,455 146,455
Charge for year 62,400 - 62,400
Transfer to ownership - (68,455 ) (68,455 )
At 31 May 2023 140,400 - 140,400
NET BOOK VALUE
At 31 May 2023 249,600 - 249,600
At 31 May 2022 312,000 25,246 337,246

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 31/5/22
£    £   
Trade debtors 387,847 440,096
Other debtors 26,619 2,045
414,466 442,141

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 31/5/22
£    £   
Bank loans and overdrafts 10,000 9,745
Hire purchase contracts (see note 8) 49,210 96,406
Trade creditors 362,410 260,319
Amounts owed to group undertakings - 82,447
Taxation and social security 20,481 12,134
Other creditors 441,290 363,257
883,391 824,308

Central Screen & Crushing
Services Limited (Registered number: 04460441)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/5/23 31/5/22
£    £   
Bank loans 20,765 30,765
Hire purchase contracts (see note 8) - 47,200
Other creditors 182,154 158,332
202,919 236,297

The bank loan is part of the bounce back loan scheme and is guaranteed by the UK Government.

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31/5/23 31/5/22
£    £   
Net obligations repayable:
Within one year 49,210 96,406
Between one and five years - 47,200
49,210 143,606

Non-cancellable operating leases
31/5/23 31/5/22
£    £   
Within one year 73,000 72,000
Between one and five years 155,125 228,125
228,125 300,125

9. SECURED DEBTS

The following secured debts are included within creditors:

31/5/23 31/5/22
£    £   
Hire purchase contracts 49,210 143,606
Factor creditor 143,660 183,934
Other loans 395,843 319,272
588,713 646,812

Central Screen & Crushing
Services Limited (Registered number: 04460441)

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


10. RESERVES
Revaluation
reserve
£   
At 1 June 2022
and 31 May 2023 67,063

11. RELATED PARTY DISCLOSURES

Summary of transactions with parent
Brown Clark Group Limited

At the balance sheet date the amount due to Brown Clark Group Limited was £63,087 (2022 - £82,447).

Brown Clark Group Pension Fund
(Pension fund)

The company made loan repayments of £203,438 (2022 - £247,353) to the Brown Clark Group Pension Fund and borrowed a further £210,000. Interest of 1% is charged per month on the loans. At the balance sheet date the amount due to Brown Clark Group Pension Fund was £395,835 (2022 - £319,272).

Summary of transactions with other related parties

Indi-Pendent Plant Sales Limited
(A company in which the directors have a material interest)

During the year sales totalling £260,422 (2022 - £139,737) were made to the company and purchases totalling £288,113 (2022 - £385,027). At the balance sheet date the amount due to Indi-Pendent Plant Sales Limited was £38,756 (2022 - £81,275).