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2022-12-31 06626435 17 2022-01-01 2022-12-31 06626435 frs-core:CurrentFinancialInstruments 17 2022-12-31 06626435 frs-core:Non-currentFinancialInstruments 17 2022-12-31 06626435 18 2022-01-01 2022-12-31 06626435 frs-core:CurrentFinancialInstruments 18 2022-12-31 06626435 frs-core:Non-currentFinancialInstruments 18 2022-12-31 06626435 19 2022-01-01 2022-12-31 06626435 frs-core:CurrentFinancialInstruments 19 2022-12-31 06626435 frs-core:Non-currentFinancialInstruments 19 2022-12-31 06626435 20 2022-01-01 2022-12-31 06626435 frs-core:CurrentFinancialInstruments 20 2022-12-31 06626435 frs-core:Non-currentFinancialInstruments 20 2022-12-31 06626435 dpl-frs:Item1 2022-01-01 2022-12-31 06626435 dpl-frs:Item1 2021-12-31 06626435 dpl-frs:Item1 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 06626435 dpl-frs:Item4 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 06626435 dpl-frs:Item5 2022-01-01 2022-12-31 06626435 dpl-frs:Item5 2021-12-31 06626435 dpl-frs:Item5 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 06626435 dpl-frs:Item6 2022-01-01 2022-12-31 06626435 dpl-frs:Item6 2021-12-31 06626435 dpl-frs:Item6 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 06626435 dpl-frs:Item7 2022-01-01 2022-12-31 06626435 dpl-frs:Item7 2021-12-31 06626435 dpl-frs:Item7 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 06626435 dpl-frs:Item8 2022-01-01 2022-12-31 06626435 dpl-frs:Item8 2021-12-31 06626435 dpl-frs:Item8 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 06626435 dpl-frs:Item9 2022-01-01 2022-12-31 06626435 dpl-frs:Item9 2021-12-31 06626435 dpl-frs:Item9 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 06626435 dpl-frs:Item10 2022-01-01 2022-12-31 06626435 dpl-frs:Item10 2021-12-31 06626435 dpl-frs:Item10 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 06626435 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 06626435 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 06626435 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 06626435 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 06626435 dpl-frs:Item11 2022-01-01 2022-12-31 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Registered number: 06626435
Cavendish Filters Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06626435
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 288,466 253,727
288,466 253,727
CURRENT ASSETS
Stocks 5 46,000 72,501
Debtors 6 280,175 127,799
Cash at bank and in hand 33,083 142,512
359,258 342,812
Creditors: Amounts Falling Due Within One Year 7 (443,997 ) (325,721 )
NET CURRENT ASSETS (LIABILITIES) (84,739 ) 17,091
TOTAL ASSETS LESS CURRENT LIABILITIES 203,727 270,818
Creditors: Amounts Falling Due After More Than One Year 8 (88,424 ) (28,169 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,813 ) (41,609 )
NET ASSETS 61,490 201,040
CAPITAL AND RESERVES
Called up share capital 9 260 300
Share premium account 71,729 71,729
Capital redemption reserve (190,000 ) -
Profit and Loss Account 179,501 129,011
SHAREHOLDERS' FUNDS 61,490 201,040
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 James Rutherford
Director
29/02/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cavendish Filters Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06626435 . The registered office is Unit 7, St Marys Works, Burnmoor Street, Leicester, LE2 7JL.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 10% on reducing balance basis
Motor Vehicles 25% on reducing balance basis
Fixtures & Fittings 20% on reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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Page 4
2.5. 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.
2.6. Foreign Currencies
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
2.9. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.





2.10. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



2.11. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 13)
13 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 457,036 99,692 77,107 633,835
Additions 65,388 - 9,633 75,021
As at 31 December 2023 522,424 99,692 86,740 708,856
Depreciation
As at 1 January 2023 256,101 76,387 47,620 380,108
Provided during the period 26,632 5,826 7,824 40,282
As at 31 December 2023 282,733 82,213 55,444 420,390
Net Book Value
As at 31 December 2023 239,691 17,479 31,296 288,466
As at 1 January 2023 200,935 23,305 29,487 253,727
Page 5
Page 6
5. Stocks
2023 2022
£ £
Finished goods 46,000 72,501
46,000 72,501
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 261,360 115,765
Prepayments and accrued income 18,815 12,034
280,175 127,799
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 4,583
Trade creditors 158,615 134,551
Bank loans and overdrafts 14,267 16,140
Other taxes and social security 86,342 66,396
Other creditors 181,943 103,037
Accruals and deferred income 2,830 1,014
443,997 325,721
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 18,424 28,169
Other creditors 70,000 -
88,424 28,169
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 260 300
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10. Related Party Transactions
Directors Loan Account
Directors Loan Account - these loans are free of interest and repayable on demand. The amount
is included within other creditors.
Amount due to the related party: 2023: £38,922 (2022: £9,383)
11. Ultimate Controlling Party
Mr J Rutherford is the controlling party by virtue of majority ownership of 100% of the issued ordinary share capital in the company.

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