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2023-04-30 NI612194 dpl-frs:Item10 2022-05-01 2023-04-30 NI612194 dpl-frs:Item10 2022-04-30 NI612194 dpl-frs:Item10 2023-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item10 2022-05-01 2023-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item10 2023-04-30 NI612194 dpl-frs:DistributionCosts dpl-frs:Item10 2022-05-01 2023-04-30 NI612194 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-05-01 2023-04-30 NI612194 dpl-frs:Item11 2022-05-01 2023-04-30 NI612194 dpl-frs:Item11 2022-04-30 NI612194 dpl-frs:Item11 2023-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 NI612194 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 NI612194 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 NI612194 dpl-frs:Item12 2022-05-01 2023-04-30 NI612194 dpl-frs:Item12 2022-04-30 NI612194 dpl-frs:Item12 2023-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 NI612194 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 NI612194 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 NI612194 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 NI612194 1 2022-05-01 2023-04-30 NI612194 frs-countries:NorthernIreland 2022-05-01 2023-04-30 NI612194 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-04-30 NI612194 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-04-30 NI612194 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-04-30 NI612194 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-04-30 NI612194 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-05-01 2022-04-30 NI612194 frs-core:AllSubsidiaries 2021-05-01 2022-04-30 NI612194 frs-core:KeyManagementPersonnel 2021-05-01 2022-04-30 NI612194 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NI612194 frs-core:PlantMachinery 2021-05-01 2022-04-30 NI612194 frs-core:PlantMachinery 2021-04-30 NI612194 frs-core:Secured 2022-04-30 NI612194 frs-core:Unsecured 2022-04-30 NI612194 frs-core:WithinOneYear 2021-05-01 2022-04-30 NI612194 frs-core:WithinOneYear 2022-04-30 NI612194 frs-core:CapitalRedemptionReserve 2021-05-01 2022-04-30 NI612194 frs-core:CapitalRedemptionReserve 2021-04-30 NI612194 frs-core:CapitalRedemptionReserve 2022-04-30 NI612194 frs-core:OtherReservesSubtotal 2021-05-01 2022-04-30 NI612194 frs-core:OtherReservesSubtotal 2021-04-30 NI612194 frs-core:OtherReservesSubtotal 2022-04-30 NI612194 frs-core:RevaluationReserve 2021-05-01 2022-04-30 NI612194 frs-core:RevaluationReserve 2021-04-30 NI612194 frs-core:RevaluationReserve 2022-04-30 NI612194 frs-core:SharePremium 2021-05-01 2022-04-30 NI612194 frs-core:SharePremium 2021-04-30 NI612194 frs-core:SharePremium 2022-04-30 NI612194 frs-core:ShareCapital 2021-05-01 2022-04-30 NI612194 frs-core:ShareCapital 2021-04-30 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NI612194 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-05-01 2022-04-30 NI612194 frs-bus:SmallCompaniesRegimeForAccounts 2021-05-01 2022-04-30 NI612194 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 NI612194 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 NI612194 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-05-01 2022-04-30 NI612194 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30 NI612194 frs-bus:OrdinaryShareClass1 2021-04-30 NI612194 frs-bus:OrdinaryShareClass1 2022-04-30 NI612194 frs-bus:OrdinaryShareClass2 2021-05-01 2022-04-30 NI612194 frs-bus:OrdinaryShareClass2 2021-04-30 NI612194 frs-bus:OrdinaryShareClass2 2022-04-30 NI612194 frs-bus:OrdinaryShareClass3 2021-05-01 2022-04-30 NI612194 frs-bus:OrdinaryShareClass3 2021-04-30 NI612194 frs-bus:OrdinaryShareClass3 2022-04-30 NI612194 frs-bus:OrdinaryShareClass4 2021-05-01 2022-04-30 NI612194 frs-bus:OrdinaryShareClass4 2021-04-30 NI612194 frs-bus:OrdinaryShareClass4 2022-04-30 NI612194 frs-bus:OrdinaryShareClass5 2021-05-01 2022-04-30 NI612194 frs-bus:OrdinaryShareClass5 2021-04-30 NI612194 frs-bus:OrdinaryShareClass5 2022-04-30 NI612194 frs-bus:PreferenceShareClass1 2021-05-01 2022-04-30 NI612194 frs-bus:PreferenceShareClass1 2021-04-30 NI612194 frs-bus:PreferenceShareClass1 2022-04-30 NI612194 frs-bus:PreferenceShareClass2 2021-05-01 2022-04-30 NI612194 frs-bus:PreferenceShareClass2 2021-04-30 NI612194 frs-bus:PreferenceShareClass2 2022-04-30 NI612194 frs-bus:PreferenceShareClass3 2021-05-01 2022-04-30 NI612194 frs-bus:PreferenceShareClass3 2021-04-30 NI612194 frs-bus:PreferenceShareClass3 2022-04-30 NI612194 frs-bus:PreferenceShareClass4 2021-05-01 2022-04-30 NI612194 frs-bus:PreferenceShareClass4 2021-04-30 NI612194 frs-bus:PreferenceShareClass4 2022-04-30 NI612194 frs-bus:PreferenceShareClass5 2021-05-01 2022-04-30 NI612194 frs-bus:PreferenceShareClass5 2021-04-30 NI612194 frs-bus:PreferenceShareClass5 2022-04-30 NI612194 1 2021-05-01 2022-04-30 NI612194 1 2022-04-30 NI612194 1 2021-05-01 2022-04-30 NI612194 frs-core:LeasedAssets 2021-05-01 2022-04-30 NI612194 frs-core:OwnedAssets 2021-05-01 2022-04-30 NI612194 frs-core:CurrencyRisk 2021-05-01 2022-04-30 NI612194 frs-core:MarketRisk 2021-05-01 2022-04-30 NI612194 frs-core:InterestRateRisk 2021-05-01 2022-04-30 NI612194 frs-core:DeferredTaxation 2021-05-01 2022-04-30 NI612194 frs-core:DeferredTaxation 2021-04-30 NI612194 frs-core:DeferredTaxation 2022-04-30 NI612194 frs-core:OtherProvisionsContingentLiabilities 2021-05-01 2022-04-30 NI612194 frs-core:OtherProvisionsContingentLiabilities 2021-04-30 NI612194 frs-core:OtherProvisionsContingentLiabilities 2022-04-30 NI612194 frs-core:ProvisionsDeferredTax 2022-04-30 NI612194 frs-core:OtherDeferredTax 2022-04-30 NI612194 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-04-30 NI612194 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-04-30 NI612194 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-04-30 NI612194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-05-01 2022-04-30 NI612194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-30 NI612194 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-04-30 NI612194 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 NI612194 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-30 NI612194 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-04-30 NI612194 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-05-01 2022-04-30 NI612194 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-30 NI612194 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-04-30 NI612194 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-04-30 NI612194 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-04-30 NI612194 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-04-30 NI612194 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-04-30 NI612194 frs-core:Share-basedPaymentsDeferredTax 2022-04-30 NI612194 frs-core:TaxCreditsDeferredTax 2022-04-30 NI612194 frs-core:CostValuation 2021-04-30 NI612194 frs-core:AdditionsToInvestments 2022-04-30 NI612194 frs-core:DisposalsRepaymentsInvestments 2022-04-30 NI612194 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-04-30 NI612194 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-04-30 NI612194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-04-30 NI612194 frs-core:OtherIncreaseDecreaseInInvestments 2022-04-30 NI612194 frs-core:CostValuation 2022-04-30 NI612194 frs-core:ProvisionsForImpairmentInvestments 2021-04-30 NI612194 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-04-30 NI612194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:ProvisionsForImpairmentInvestments 2022-04-30 NI612194 frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:ListedExchangeTraded 2021-04-30 NI612194 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-04-30 NI612194 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-04-30 NI612194 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 NI612194 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: NI612194
Cuthbert (NI) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2023
Magill Adams
Chartered Accountants
40 Railway Street
Lisburn
BT28 1XP
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: NI612194
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,573 58,520
80,573 58,520
CURRENT ASSETS
Stocks - 837
Debtors 163,532 9,600
Cash at bank and in hand 15,052 77,615
178,584 88,052
Creditors: Amounts Falling Due Within One Year (69,275 ) (51,877 )
NET CURRENT ASSETS (LIABILITIES) 109,309 36,175
TOTAL ASSETS LESS CURRENT LIABILITIES 189,882 94,695
Creditors: Amounts Falling Due After More Than One Year (21,440 ) (32,088 )
NET ASSETS 168,442 62,607
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 168,441 62,606
SHAREHOLDERS' FUNDS 168,442 62,607
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Thomas Cuthbert
Director
29/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Cuthbert (NI) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI612194 . The registered office is 40 Railway Street, Lisburn , BT28 1XP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight line
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 May 2022 90,368
Additions 22,053
As at 30 April 2023 112,421
Depreciation
As at 1 May 2022 31,848
As at 30 April 2023 31,848
Net Book Value
As at 30 April 2023 80,573
As at 1 May 2022 58,520
5. Loans
An analysis of the maturity of loans is given below:
2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 9,707 9,707
9,707 9,707
2023 2022
£ £
Amounts falling due between one and five years:
Bank loans 21,440 32,088
21,440 32,088
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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