2022-08-012023-07-312023-07-31false08161474JAMES CRAMPTON LTD2024-02-2949410iso4217:GBPxbrli:pure081614742022-08-01081614742023-07-31081614742022-08-012023-07-31081614742021-08-01081614742022-07-31081614742021-08-012022-07-3108161474bus:SmallEntities2022-08-012023-07-3108161474bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3108161474bus:AbridgedAccounts2022-08-012023-07-3108161474bus:PrivateLimitedCompanyLtd2022-08-012023-07-3108161474core:WithinOneYear2023-07-3108161474core:AfterOneYear2023-07-3108161474core:WithinOneYear2022-07-3108161474core:AfterOneYear2022-07-3108161474core:ShareCapital2023-07-3108161474core:SharePremium2023-07-3108161474core:RevaluationReserve2023-07-3108161474core:OtherReservesSubtotal2023-07-3108161474core:RetainedEarningsAccumulatedLosses2023-07-3108161474core:ShareCapital2022-07-3108161474core:SharePremium2022-07-3108161474core:RevaluationReserve2022-07-3108161474core:OtherReservesSubtotal2022-07-3108161474core:RetainedEarningsAccumulatedLosses2022-07-3108161474core:LandBuildings2023-07-3108161474core:PlantMachinery2023-07-3108161474core:Vehicles2023-07-3108161474core:FurnitureFittings2023-07-3108161474core:OfficeEquipment2023-07-3108161474core:NetGoodwill2023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2023-07-3108161474core:ListedExchangeTraded2023-07-3108161474core:UnlistedNon-exchangeTraded2023-07-3108161474core:LandBuildings2022-07-3108161474core:PlantMachinery2022-07-3108161474core:Vehicles2022-07-3108161474core:FurnitureFittings2022-07-3108161474core:OfficeEquipment2022-07-3108161474core:NetGoodwill2022-07-3108161474core:IntangibleAssetsOtherThanGoodwill2022-07-3108161474core:ListedExchangeTraded2022-07-3108161474core:UnlistedNon-exchangeTraded2022-07-3108161474core:LandBuildings2022-08-012023-07-3108161474core:PlantMachinery2022-08-012023-07-3108161474core:Vehicles2022-08-012023-07-3108161474core:FurnitureFittings2022-08-012023-07-3108161474core:OfficeEquipment2022-08-012023-07-3108161474core:NetGoodwill2022-08-012023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3108161474core:ListedExchangeTraded2022-08-012023-07-3108161474core:UnlistedNon-exchangeTraded2022-08-012023-07-3108161474core:MoreThanFiveYears2022-08-012023-07-3108161474core:Non-currentFinancialInstruments2023-07-3108161474core:Non-currentFinancialInstruments2022-07-3108161474dpl:CostSales2022-08-012023-07-3108161474dpl:DistributionCosts2022-08-012023-07-3108161474core:LandBuildings2022-08-012023-07-3108161474core:PlantMachinery2022-08-012023-07-3108161474core:Vehicles2022-08-012023-07-3108161474core:FurnitureFittings2022-08-012023-07-3108161474core:OfficeEquipment2022-08-012023-07-3108161474dpl:AdministrativeExpenses2022-08-012023-07-3108161474core:NetGoodwill2022-08-012023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3108161474dpl:GroupUndertakings2022-08-012023-07-3108161474dpl:ParticipatingInterests2022-08-012023-07-3108161474dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3108161474core:ListedExchangeTraded2022-08-012023-07-3108161474dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3108161474core:UnlistedNon-exchangeTraded2022-08-012023-07-3108161474dpl:CostSales2021-08-012022-07-3108161474dpl:DistributionCosts2021-08-012022-07-3108161474core:LandBuildings2021-08-012022-07-3108161474core:PlantMachinery2021-08-012022-07-3108161474core:Vehicles2021-08-012022-07-3108161474core:FurnitureFittings2021-08-012022-07-3108161474core:OfficeEquipment2021-08-012022-07-3108161474dpl:AdministrativeExpenses2021-08-012022-07-3108161474core:NetGoodwill2021-08-012022-07-3108161474core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3108161474dpl:GroupUndertakings2021-08-012022-07-3108161474dpl:ParticipatingInterests2021-08-012022-07-3108161474dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3108161474core:ListedExchangeTraded2021-08-012022-07-3108161474dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3108161474core:UnlistedNon-exchangeTraded2021-08-012022-07-3108161474core:NetGoodwill2023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2023-07-3108161474core:LandBuildings2023-07-3108161474core:PlantMachinery2023-07-3108161474core:Vehicles2023-07-3108161474core:FurnitureFittings2023-07-3108161474core:OfficeEquipment2023-07-3108161474core:AfterOneYear2023-07-3108161474core:WithinOneYear2023-07-3108161474core:ListedExchangeTraded2023-07-3108161474core:UnlistedNon-exchangeTraded2023-07-3108161474core:ShareCapital2023-07-3108161474core:SharePremium2023-07-3108161474core:RevaluationReserve2023-07-3108161474core:OtherReservesSubtotal2023-07-3108161474core:RetainedEarningsAccumulatedLosses2023-07-3108161474core:NetGoodwill2022-07-3108161474core:IntangibleAssetsOtherThanGoodwill2022-07-3108161474core:LandBuildings2022-07-3108161474core:PlantMachinery2022-07-3108161474core:Vehicles2022-07-3108161474core:FurnitureFittings2022-07-3108161474core:OfficeEquipment2022-07-3108161474core:AfterOneYear2022-07-3108161474core:WithinOneYear2022-07-3108161474core:Liste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JAMES CRAMPTON LTD

Registered Number
08161474
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

JAMES CRAMPTON LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

CRAMPTON, James Michael

Registered Address

68 Anfield Road
Long Sutton
Spalding
PE12 9GZ

Registered Number

08161474 (England and Wales)
JAMES CRAMPTON LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3185,847220,438
185,847220,438
Current assets
Debtors96,76397,934
Cash at bank and on hand-37,211
96,763135,145
Creditors amounts falling due within one year(54,036)(32,571)
Net current assets (liabilities)42,727102,574
Total assets less current liabilities228,574323,012
Creditors amounts falling due after one year(117,085)(216,438)
Provisions for liabilities(35,311)(41,249)
Net assets76,17865,325
Capital and reserves
Called up share capital11
Profit and loss account76,17765,324
Shareholders' funds76,17865,325
The financial statements were approved and authorised for issue by the Director on 29 February 2024, and are signed on its behalf by:
CRAMPTON, James Michael
Director
Registered Company No. 08161474
JAMES CRAMPTON LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-20
Vehicles20-
2.Average number of employees

20232022
Average number of employees during the year46
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 22372,259
Additions35,000
Disposals(38,000)
At 31 July 23369,259
Depreciation and impairment
At 01 August 22151,821
Charge for year39,191
On disposals(7,600)
At 31 July 23183,412
Net book value
At 31 July 23185,847
At 31 July 22220,438
4.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts73,497163,460