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REGISTERED NUMBER: 06001691 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

G H CRAPPER & SON LIMITED

G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


G H CRAPPER & SON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Susan Crapper
John Edward Crapper





SECRETARY: Susan Crapper





REGISTERED OFFICE: New Grange Farm
Billingley
Barnsley
S72 0JF





REGISTERED NUMBER: 06001691 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
16 Omega Business Village
Thurston Road
Northallerton
North Yorkshire
DL6 2NJ

G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

ABRIDGED BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 78
Tangible assets 5 1,570,397 526,728
Investments 6 464 434
1,570,861 527,240

CURRENT ASSETS
Stocks 985,164 845,140
Debtors 182,704 188,481
Cash at bank 106,028 116,616
1,273,896 1,150,237
CREDITORS
Amounts falling due within one year 379,616 783,880
NET CURRENT ASSETS 894,280 366,357
TOTAL ASSETS LESS CURRENT LIABILITIES 2,465,141 893,597

CREDITORS
Amounts falling due after more than one
year

7

(1,532,000

)

(30,300

)

PROVISIONS FOR LIABILITIES (122,619 ) (93,652 )
NET ASSETS 810,522 769,645

G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

ABRIDGED BALANCE SHEET - continued
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 810,512 769,635
810,522 769,645

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.

All the members have consented to the preparation of an abridged Profit and loss and an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2024 and were signed on its behalf by:




John Edward Crapper - Director



Susan Crapper - Director


G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

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

1. STATUTORY INFORMATION

G H Crapper & Son 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. 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.

INTANGIBLE ASSETS
Entitlements have been amortised evenly over their estimated useful life using 33.33% straight line basis.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 5% on cost
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.


G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

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.

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards
of ownership have transferred to them.

FINANCE COSTS OF DEBT
The finance costs of debt, including interest and issue costs, are allocated to each period over the
term of the debt and charged to the profit and loss account at a constant rate on the outstanding
amount.

GOVERNMENT GRANTS
Grants receivable in relation to profit and loss expenditure are credited to the profit and loss in the
year for which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 233
AMORTISATION
At 1 January 2023 155
Amortisation for year 78
At 31 December 2023 233
NET BOOK VALUE

At 31 December 2023 -
At 31 December 2022 78

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 987,618
Additions 1,182,235
Disposals (38,350 )
At 31 December 2023 2,131,503
DEPRECIATION
At 1 January 2023 460,890
Charge for year 121,059
Eliminated on disposal (20,843 )
At 31 December 2023 561,106
NET BOOK VALUE
At 31 December 2023 1,570,397
At 31 December 2022 526,728

G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

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

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 January 2023 434
Additions 30
At 31 December 2023 464
NET BOOK VALUE
At 31 December 2023 464
At 31 December 2022 434

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2023 2022
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 1,300,924 -

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2023 2022
£    £   
Net obligations repayable:
Within one year 41,633 46,300
Between one and five years 17,000 30,300
58,633 76,600

G H CRAPPER & SON LIMITED (REGISTERED NUMBER: 06001691)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 1,515,000 -
Hire purchase contracts 58,633 76,600
1,573,633 76,600

The obligation under bank loans is secured by a charge on the asset purchased under
this agreement.

The obligation under hire purchase contract is secured by a charge on the asset purchased under
this agreement.

10. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. The pension cost
represents contributions payable by the company to the fund and amounted to £2,253 (2022: £12,782).
Contributions totalling £nil (2022: £nil) were payable to the fund at the year end and are included
in creditors.

11. RELATED PARTY

Mr John Edward Crapper and Mrs Susan Crapper have control over a majority of shares in the company, and
together with their day-to-day management, are deemed to be the controlling parties for the
purposes of Financial Reporting Standard No. 102.

As at 31st December 2023 creditors falling due within one year includes the following directors' loan:
Mr J & Mrs S Crapper £19,958 (2022: £426,486).

Mrs S Crapper is also a partner of the related party Grange Farm Partners. As at 31st December 2023 debtors includes the following related party balance: £21,708 (2022: £nil). As at 31st December 2023 creditors includes the following related party balance £nil (2022 £2,252).

As at 31st December 2023 creditors includes the following related party loans to their sons:
Mr Mark Crapper £23,742 (2022: £33,371)
Mr Matthew Crapper £25,903 (2022: £ 34,508)