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REGISTERED NUMBER: 02695454 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

CKCS LIMITED

CKCS LIMITED (REGISTERED NUMBER: 02695454)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CKCS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: C G C Smyth





SECRETARY: D E Altoft





REGISTERED OFFICE: Anderson House
Goodall Street
Macclesfield
Cheshire
SK11 7BD





REGISTERED NUMBER: 02695454 (England and Wales)





ACCOUNTANTS: Wallwork Nelson & Johnson
Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH

CKCS LIMITED (REGISTERED NUMBER: 02695454)

BALANCE SHEET
31 JULY 2023

31/7/23 31/7/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,670 3,560
Investments 5 569,404 569,404
Investment property 6 1,204,610 1,188,838
1,776,684 1,761,802

CURRENT ASSETS
Debtors 7 176,733 171,529
Cash at bank 7,371 8,348
184,104 179,877
CREDITORS
Amounts falling due within one year 8 951,081 947,099
NET CURRENT LIABILITIES (766,977 ) (767,222 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,009,707

994,580

CREDITORS
Amounts falling due after more than one year 9 (339,121 ) (353,044 )

PROVISIONS FOR LIABILITIES (302,989 ) (302,989 )
NET ASSETS 367,597 338,547

CAPITAL AND RESERVES
Called up share capital 1,006 1,006
Capital redemption reserve 20 20
Fair value reserve 11 57,710 57,710
Retained earnings 308,861 279,811
SHAREHOLDERS' FUNDS 367,597 338,547

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CKCS LIMITED (REGISTERED NUMBER: 02695454)

BALANCE SHEET - continued
31 JULY 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 director and authorised for issue on 24 April 2024 and were signed by:





C G C Smyth - Director


CKCS LIMITED (REGISTERED NUMBER: 02695454)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

CKCS 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.

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.
Motor vehicles - 25% on reducing balance

Investment property
The investment properties are not subject to depreciation.The properties are included in the balance sheet at their most recent valuation. This is in compliance with the Financial Reporting Standard for Smaller Entities (effective April 2008), but is a departure from the Companies Act 2006, stating that all tangible fixed assets should be depreciated over the useful economic life of the asset. Any depreciation charge on these assets would not, in the opinion of the Directors, be material since the properties are maintained to a high standard.

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.

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.

Investments
Fixed asset investments are shown at fair value.

Going concern
The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

CKCS LIMITED (REGISTERED NUMBER: 02695454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 August 2022
and 31 July 2023 15,000
DEPRECIATION
At 1 August 2022 11,440
Charge for year 890
At 31 July 2023 12,330
NET BOOK VALUE
At 31 July 2023 2,670
At 31 July 2022 3,560

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
31/7/23 31/7/22
£    £   
Other investments 569,404 569,404

This represents the net asset value of The CKCS Limited Employee Benefit Trust at 31 March 2018.

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2022 1,188,838
Additions 15,772
At 31 July 2023 1,204,610
NET BOOK VALUE
At 31 July 2023 1,204,610
At 31 July 2022 1,188,838

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Other debtors 173,610 168,406
Prepayments and accrued income 3,123 3,123
176,733 171,529

CKCS LIMITED (REGISTERED NUMBER: 02695454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Other loans 6,667 6,667
Preference shares 602,062 642,062
Trade creditors - 2,381
Other creditors 289,327 293,969
Directors' current accounts 617 -
Accrued expenses 52,408 2,020
951,081 947,099

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/7/23 31/7/22
£    £   
Bank loans - 1-2 years 21,543 -
Bank loans more 5 yrs non-inst 317,578 353,044
339,121 353,044

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 317,578 353,044

10. SECURED DEBTS

The following secured debts are included within creditors:

31/7/23 31/7/22
£    £   
Bank loans 339,121 353,044

The bank loan is secured by way of a mortgage with the Leeds Building Society dated 14 April 2011, and also by way of a mortgage with Bankia dated 14 April 2013. Both loans are repayable in April 2036.

11. RESERVES
Fair
value
reserve
£   
At 1 August 2022
and 31 July 2023 57,710

12. RELATED PARTY DISCLOSURES

Included in other creditors are loans from companies under common control. These are listed below.

CKCS Property Limited £289,087 (2022 : £247,335).
Heritage Renovations Limited £Nil (2022: £31,800)
Supported Living Group Limited £Nil (2022: £2,872).

CKCS LIMITED (REGISTERED NUMBER: 02695454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

13. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Christian Smyth, the company's sole director, by virtue of his 100% shareholding.