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REGISTERED NUMBER: 13135030 (England and Wales)















Financial Statements for the Year Ended 31 January 2023

for

CEL Yorkshire Limited

CEL Yorkshire Limited (Registered number: 13135030)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CEL Yorkshire Limited

Company Information
for the Year Ended 31 January 2023







DIRECTORS: K D Bollard
Mrs C L Bollard





REGISTERED OFFICE: 4 The Drive
Roundhay
Leeds
West Yorkshire
LS8 1JF





REGISTERED NUMBER: 13135030 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

CEL Yorkshire Limited (Registered number: 13135030)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 119,578 57,964
Investment property 5 454,000 454,000
573,578 511,964

CURRENT ASSETS
Debtors 6 217 166
Cash at bank 3,685 14,859
3,902 15,025
CREDITORS
Amounts falling due within one year 7 314,815 247,063
NET CURRENT LIABILITIES (310,913 ) (232,038 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

262,665

279,926

CREDITORS
Amounts falling due after more than one year 8 (243,800 ) (243,800 )

PROVISIONS FOR LIABILITIES - (7,920 )
NET ASSETS 18,865 28,206

RESERVES
Non-distributable reserve 9 64,298 64,208
Retained earnings (45,433 ) (36,002 )
18,865 28,206

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

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

CEL Yorkshire Limited (Registered number: 13135030)

Balance Sheet - continued
31 January 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 31 January 2024 and were signed on its behalf by:





K D Bollard - Director


CEL Yorkshire Limited (Registered number: 13135030)

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

1. STATUTORY INFORMATION

CEL Yorkshire 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net rents receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Basic financial instruments are recognised at amortised cost.

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.

3. EMPLOYEES AND DIRECTORS

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

CEL Yorkshire Limited (Registered number: 13135030)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 February 2022 42,181 300 20,952 63,433
Additions 67,210 - - 67,210
At 31 January 2023 109,391 300 20,952 130,643
DEPRECIATION
At 1 February 2022 844 75 4,550 5,469
Charge for year 2,187 56 3,353 5,596
At 31 January 2023 3,031 131 7,903 11,065
NET BOOK VALUE
At 31 January 2023 106,360 169 13,049 119,578
At 31 January 2022 41,337 225 16,402 57,964

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2022
and 31 January 2023 454,000
NET BOOK VALUE
At 31 January 2023 454,000
At 31 January 2022 454,000

Fair value at 31 January 2023 is represented by:
£   
Valuation in 2022 64,208
Cost 389,792
454,000

If Investment property had not been revalued it would have been included at the following historical cost:

31.1.23 31.1.22
£    £   
Cost 389,702 -

Investment property was valued on an open market basis on 31 January 2023 by the directors .

CEL Yorkshire Limited (Registered number: 13135030)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Other debtors 217 166

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors 1,056 -
Other creditors 313,759 247,063
314,815 247,063

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans 243,800 243,800

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 236,321 243,578

9. RESERVES
Non-distribu
reserve
£   
At 1 February 2022 64,208
Revaluation in year 90

At 31 January 2023 64,298