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REGISTERED NUMBER: 01917503 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

C. T. A. MAINTENANCE LIMITED

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C. T. A. MAINTENANCE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: D J Rooney
G M Best-Knight
S D Knight





SECRETARY: G M Best-Knight





REGISTERED OFFICE: Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW





REGISTERED NUMBER: 01917503 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 91,813 107,339

CURRENT ASSETS
Stocks 7,195 17,979
Debtors 6 144,992 214,201
Cash at bank and in hand 281,684 348,124
433,871 580,304
CREDITORS
Amounts falling due within one year 7 183,903 265,740
NET CURRENT ASSETS 249,968 314,564
TOTAL ASSETS LESS CURRENT
LIABILITIES

341,781

421,903

CREDITORS
Amounts falling due after more than one
year

8

(79,832

)

(102,852

)

PROVISIONS FOR LIABILITIES (5,069 ) (5,676 )
NET ASSETS 256,880 313,375

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 256,780 313,275
SHAREHOLDERS' FUNDS 256,880 313,375

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

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

The directors acknowledge their 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.

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

BALANCE SHEET - continued
31 AUGUST 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 Board of Directors and authorised for issue on 8 February 2024 and were signed on its behalf by:





G M Best-Knight - Director


C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

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


1. STATUTORY INFORMATION

C. T. A. Maintenance 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS 102.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes. Turnover is not recognised when goods or services are exchanged for goods or services that are of a similar nature and value or when the transaction lacks commercial substance.

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership to the buyer;
- the company retains neither continuing managerial involvement to the degree usually associated with the ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the transaction;
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

The percentage of completion method is used to calculate the revenue recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the entity;
- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

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


3. ACCOUNTING POLICIES - continued

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Leasehold improvements - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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
Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

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


3. ACCOUNTING POLICIES - continued

Financial instruments
Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Leasehold Plant and and Motor
improvements machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 September 2022 15,388 9,527 37,870 144,588 207,373
Additions 8,402 1,862 2,680 - 12,944
Disposals - (2,556 ) (542 ) (11,348 ) (14,446 )
At 31 August 2023 23,790 8,833 40,008 133,240 205,871
DEPRECIATION
At 1 September 2022 14,494 5,679 28,541 51,320 100,034
Charge for year 2,127 1,002 2,390 22,191 27,710
Eliminated on disposal - (1,853 ) (485 ) (11,348 ) (13,686 )
At 31 August 2023 16,621 4,828 30,446 62,163 114,058
NET BOOK VALUE
At 31 August 2023 7,169 4,005 9,562 71,077 91,813
At 31 August 2022 894 3,848 9,329 93,268 107,339

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 September 2022
and 31 August 2023 101,578
DEPRECIATION
At 1 September 2022 17,564
Charge for year 17,564
At 31 August 2023 35,128
NET BOOK VALUE
At 31 August 2023 66,450
At 31 August 2022 84,014

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 104,261 133,371
Other debtors 40,731 80,830
144,992 214,201

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,057 9,809
Hire purchase contracts 12,964 10,380
Trade creditors 63,844 133,607
Taxation and social security 82,264 101,122
Other creditors 14,774 10,822
183,903 265,740

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 18,216 28,273
Hire purchase contracts 61,616 74,579
79,832 102,852

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
D J Rooney
Balance outstanding at start of year (1,849 ) (2,564 )
Amounts advanced 1,080 720
Amounts repaid (2,000 ) (5 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,769 ) (1,849 )

S D Knight
Balance outstanding at start of year (716 ) (991 )
Amounts advanced 540 360
Amounts repaid (1,000 ) (85 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,176 ) (716 )

C. T. A. MAINTENANCE LIMITED (REGISTERED NUMBER: 01917503)

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


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

G M Best-Knight
Balance outstanding at start of year (167 ) (527 )
Amounts advanced 595 360
Amounts repaid (1,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (572 ) (167 )

The loans from Mr S D Knight and Mr D J Rooney to the company are unsecured, interest free and repayable on demand.

The loan to Mrs G M Best-Knight from the company is unsecured, interest free and repayable on demand.