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COMPANY REGISTRATION NUMBER: 08544784
C21 HYGIENE LTD
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 May 2023
C21 HYGIENE LTD
STATEMENT OF FINANCIAL POSITION
31 May 2023
2023
2022
Note
£
£
£
£
FIXED ASSETS
Tangible assets
5
39,619
18,133
CURRENT ASSETS
Stocks
249,161
233,461
Debtors
6
229,931
215,259
Cash at bank and in hand
34,605
33,635
---------
---------
513,697
482,355
CREDITORS: amounts falling due within one year
7
( 91,672)
( 83,473)
---------
---------
NET CURRENT ASSETS
422,025
398,882
---------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
461,644
417,015
CREDITORS: amounts falling due after more than one year
8
( 25,585)
PROVISIONS
Taxation including deferred tax
( 6,548)
( 2,384)
---------
---------
NET ASSETS
429,511
414,631
---------
---------
CAPITAL AND RESERVES
Called up share capital
100
100
Profit and loss account
429,411
414,531
---------
---------
SHAREHOLDERS FUNDS
429,511
414,631
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
C21 HYGIENE LTD
STATEMENT OF FINANCIAL POSITION (continued)
31 May 2023
These financial statements were approved by the board of directors and authorised for issue on 20 February 2024 , and are signed on behalf of the board by:
Dr R J Levine
Director
Company registration number: 08544784
C21 HYGIENE LTD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MAY 2023
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5 Penraevon Street, Penraevon Industrial Estate, Leeds, West Yorkshire, LS7 2AW.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of goods supplied, exclusive of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Long leasehold property
-
5% straight line
Plant and machinery
-
25% straight line
Fixtures and fittings
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Computer equipment
-
33% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 7 (2022: 7 ).
5. TANGIBLE ASSETS
Land and buildings
Plant and machinery
Fixtures and fittings
Motor vehicles
Equipment
Total
£
£
£
£
£
£
Cost
At 1 Jun 2022
8,589
3,993
9,771
53,000
14,510
89,863
Additions
35,628
1,070
36,698
Disposals
( 21,250)
( 21,250)
-------
-------
-------
--------
--------
---------
At 31 May 2023
8,589
3,993
9,771
67,378
15,580
105,311
-------
-------
-------
--------
--------
---------
Depreciation
At 1 Jun 2022
3,003
3,992
8,204
43,073
13,458
71,730
Charge for the year
429
392
10,855
1,408
13,084
Disposals
( 19,122)
( 19,122)
-------
-------
-------
--------
--------
---------
At 31 May 2023
3,432
3,992
8,596
34,806
14,866
65,692
-------
-------
-------
--------
--------
---------
Carrying amount
At 31 May 2023
5,157
1
1,175
32,572
714
39,619
-------
-------
-------
--------
--------
---------
At 31 May 2022
5,586
1
1,567
9,927
1,052
18,133
-------
-------
-------
--------
--------
---------
6. DEBTORS
2023
2022
£
£
Trade debtors
172,275
154,849
Other debtors
57,656
60,410
---------
---------
229,931
215,259
---------
---------
7. CREDITORS: amounts falling due within one year
2023
2022
£
£
Trade creditors
46,645
47,400
Corporation tax
6,477
6,986
Social security and other taxes
32,200
25,887
Other creditors
6,350
3,200
--------
--------
91,672
83,473
--------
--------
8. CREDITORS: amounts falling due after more than one year
2023
2022
£
£
Other creditors
25,585
--------
----