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REGISTERED NUMBER: 09117315 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

C & L (Yorkshire) Ltd

C & L (Yorkshire) Ltd (Registered number: 09117315)






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




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


C & L (Yorkshire) Ltd

Company Information
for the Year Ended 31 December 2023







Directors: Mrs L V Harland
Mr C Harland





Registered office: 6 George Street
Driffield
East Yorkshire
YO25 6RA





Registered number: 09117315 (England and Wales)





Accountants: Ullyott Limited
6 George Street
Driffield
East Yorkshire
YO25 6RA

C & L (Yorkshire) Ltd (Registered number: 09117315)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,100 2,200
Tangible assets 5 18,750 25,001
19,850 27,201

CURRENT ASSETS
Debtors 6 5,932 7,010
Cash at bank 13,664 19,001
19,596 26,011
CREDITORS
Amounts falling due within one year 7 12,807 12,414
NET CURRENT ASSETS 6,789 13,597
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,639

40,798

CREDITORS
Amounts falling due after more than one
year

8

(17,603

)

(20,034

)

PROVISIONS FOR LIABILITIES 9 (834 ) (2,021 )
NET ASSETS 8,202 18,743

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 8,102 18,643
SHAREHOLDERS' FUNDS 8,202 18,743

C & L (Yorkshire) Ltd (Registered number: 09117315)

Balance Sheet - continued
31 December 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 March 2024 and were signed on its behalf by:





Mr C Harland - Director


C & L (Yorkshire) Ltd (Registered number: 09117315)

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

1. STATUTORY INFORMATION

C & L (Yorkshire) 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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


C & L (Yorkshire) Ltd (Registered number: 09117315)

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

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 11,000
AMORTISATION
At 1 January 2023 8,800
Amortisation for year 1,100
At 31 December 2023 9,900
NET BOOK VALUE
At 31 December 2023 1,100
At 31 December 2022 2,200

C & L (Yorkshire) Ltd (Registered number: 09117315)

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

5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 29,584 1,365 30,949
DEPRECIATION
At 1 January 2023 4,931 1,017 5,948
Charge for year 6,163 88 6,251
At 31 December 2023 11,094 1,105 12,199
NET BOOK VALUE
At 31 December 2023 18,490 260 18,750
At 31 December 2022 24,653 348 25,001

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,389 6,630
Other debtors 130 130
Prepayments and accrued income 413 250
5,932 7,010

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Finance leases 2,430 2,430
Trade creditors 732 495
Corporation tax 4,252 3,685
VAT 3,740 4,421
Directors' current accounts 365 90
Accruals and deferred income 1,288 1,293
12,807 12,414

C & L (Yorkshire) Ltd (Registered number: 09117315)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Finance leases 17,603 20,034

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 834 2,021

Deferred
tax
£   
Balance at 1 January 2023 2,021
Credit to Statement of income and retained earnings during year (1,187 )
Balance at 31 December 2023 834

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100