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REGISTERED NUMBER: 05442179 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Cheverton Aggregates Ltd

Cheverton Aggregates Ltd (Registered number: 05442179)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cheverton Aggregates Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: J C H Hewitt





REGISTERED OFFICE: Bennett House
The Dean
Alresford
Hampshire
SO24 9BH





REGISTERED NUMBER: 05442179 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
Bennett House
The Dean
Alresford
Hampshire
SO24 9BH

Cheverton Aggregates Ltd (Registered number: 05442179)

Balance Sheet
31 July 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 330,850 305,856
Cash at bank - 25,913
330,850 331,769
CREDITORS
Amounts falling due within one year 5 444,471 444,216
NET CURRENT LIABILITIES (113,621 ) (112,447 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(113,621

)

(112,447

)

CAPITAL AND RESERVES
Called up share capital 6 300 300
Retained earnings (113,921 ) (112,747 )
SHAREHOLDERS' FUNDS (113,621 ) (112,447 )

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.

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 18 January 2024 and were signed by:





J C H Hewitt - Director


Cheverton Aggregates Ltd (Registered number: 05442179)

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

1. STATUTORY INFORMATION

Cheverton Aggregates Ltd 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.

The director considers the use of the going concern basis of accounting 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. The financial statements have therefore been prepared on a going concern basis. The director has confirmed that he will continue to support the company and will not recall his loan if it would render the company unable to pay its liabilities as they fall due.

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

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Sandhill Barns Limited 5,856 5,856
Knightsbridge Farms Limited 324,994 300,000
330,850 305,856

Cheverton Aggregates Ltd (Registered number: 05442179)

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans 9,056 9,056
Cheltenham Developments Ltd 431,915 431,915
Directors' current accounts 650 1,295
Accrued expenses 2,850 1,950
444,471 444,216

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
300 Ordinary £1 300 300

7. RELATED PARTY DISCLOSURES

As at the balance sheet date an amount of £9,056 (2022 - £9,056) was owed to T Hewitt, a close relation of the director J C H Hewitt. This amount is shown within other loans in creditors.

As at the balance sheet date an amount of £431,915 (2022 - £431,915) was owed to Cheltenham Developments Limited a company which was controlled by Baroness R Von Albedhyll (deceased), a previous director of Cheverton Aggregates Ltd. Cheltenham Developments Limited is currently controlled by the executors, who could, at short notice, demand repayment of the outstanding amount.

At the balance sheet date the company was owed £324,994 (2022 - £300,000) from Knightsbridge Farms Ltd. Mr J C H Hewitt is a director.

At the balance sheet date the company was owed £5,856 (2022 - £5,856) from Sandhill Barns Ltd. Mr J C H Hewitt is a director.

As at the balance sheet date an amount of £650 (2022 - £1,295) was owed to the director.