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REGISTERED NUMBER: 07124670 (England and Wales)















COBB LLOYD REFRACTORIES LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2023






COBB LLOYD REFRACTORIES LIMITED (REGISTERED NUMBER: 07124670)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 4


COBB LLOYD REFRACTORIES LIMITED

Company Information
for the year ended 31 December 2023







Directors: C Zampell
B Zampell
J Zampell
S Murphy
G Dukes





Registered office: Brookhouses Industrial Estate
Cheadle
Stoke-on-trent
Staffordshire
ST10 1PN





Registered number: 07124670 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO Birmingham
Office 401, 4th Floor
Birmingham
West Midlands
B3 3AX

COBB LLOYD REFRACTORIES LIMITED (REGISTERED NUMBER: 07124670)

Statement of Financial Position
31 December 2023

2023 2022
Notes £ £
Current assets
Debtors 5 1 1
Total assets less current liabilities 1 1

Capital and reserves
Called up share capital 1 1
Shareholders' funds 1 1

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 April 2024 and were signed on its behalf by:





G Dukes - Director


COBB LLOYD REFRACTORIES LIMITED (REGISTERED NUMBER: 07124670)

Notes to the Financial Statements
for the year ended 31 December 2023

1. Statutory information

Cobb Lloyd Refractories 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.

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 the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. Accounting policies

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

Going concern
The financial statements have been prepared on a basis other than that of going concern which the director believes to be appropriate for the following reasons.

During 2018 the assets and trade of the company were acquired by Zampell Limited, a subsidiary of the Zampell Group. The company is to be maintained as a dormant entity and will continue to prepare such accounts on a basis other than that of going concern until such a time that transactions relating to the cessation of trade no longer appear within the financial statements.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Employees and directors

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

5. Debtors: amounts falling due within one year
2023 2022
£ £
Other debtors 1 1

COBB LLOYD REFRACTORIES LIMITED (REGISTERED NUMBER: 07124670)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

6. Related party disclosures

The company was controlled for the whole of the reporting period by Zampell Holdings LLC, a company incorporated in the United States of America.

The company has taken advantage of the exemption contained in FRS 102 from the requirement to disclose transactions with other group undertakings on the grounds that the company is a wholly owned subsidiary of the group.