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REGISTERED NUMBER: 03637499 (England and Wales)














Financial Statements

for the Year Ended 29 September 2022

for

Combined Utilities Limited

Combined Utilities Limited (Registered number: 03637499)

Contents of the Financial Statements
for the Year Ended 29 September 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Combined Utilities Limited

Company Information
for the Year Ended 29 September 2022







DIRECTORS: C Darlaston
J A Elder
M A Bird





REGISTERED OFFICE: Brooke Court
Lower Meadow Road
Handford
Wilmslow
SK9 3ND





REGISTERED NUMBER: 03637499 (England and Wales)





AUDITORS: SB&P
Chartered Accountants & Statutory Auditors
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

Combined Utilities Limited (Registered number: 03637499)

Balance Sheet
29 September 2022

29.9.22 29.9.21
Notes £    £   
CURRENT ASSETS
Debtors 4 290,409 625,199
Cash at bank 446,742 332,526
737,151 957,725
CREDITORS
Amounts falling due within one year 5 711,384 957,633
NET CURRENT ASSETS 25,767 92
TOTAL ASSETS LESS CURRENT LIABILITIES 25,767 92

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 25,667 (8 )
SHAREHOLDERS' FUNDS 25,767 92

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 29 November 2023 and were signed on its behalf by:





M A Bird - Director


Combined Utilities Limited (Registered number: 03637499)

Notes to the Financial Statements
for the Year Ended 29 September 2022


1. STATUTORY INFORMATION

Combined Utilities 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.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Reporting period
The comparative reporting period of these financial statements is from 1 July 2018 to 29 September 2019. Therefore the comparatives are not fully comparable.

Going concern
The company meets its day to day working capital requirements from support from its parent company. No adjustments have been made to reflect the position if such support was withdrawn. This support is expected to continue for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

Combined Utilities Limited (Registered number: 03637499)

Notes to the Financial Statements - continued
for the Year Ended 29 September 2022


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.22 29.9.21
£    £   
Trade debtors 89,347 -
Other debtors 201,062 625,199
290,409 625,199

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.22 29.9.21
£    £   
Trade creditors 906 2,676
Amounts owed to group undertakings 487,062 878,971
Taxation and social security 125,788 10,757
Other creditors 97,628 65,229
711,384 957,633

6. CALLED UP SHARE CAPITAL

Alloted, issued and fully paid:
Number: Class: Nominal Value: 29.9.22 29.09.21
76 A Ordinary £1 - 76
24 B Ordinary £1 - 24
75 X Ordinary £1 75 -
25 Y Ordinary £1 25 -
100 100

On 1 October 2021, the shares were reclassified from A and B shares to X and Y shares.

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Suzanne Draper FCCA ACA (Senior Statutory Auditor)
for and on behalf of SB&P