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REGISTERED NUMBER: 05557085 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

C & E Limited

C & E Limited (Registered number: 05557085)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & E Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: H D Pearson





REGISTERED OFFICE: 13 Glebe Street
Warmsworth
Doncaster
South Yorkshire
DN4 9JU





REGISTERED NUMBER: 05557085 (England and Wales)

C & E Limited (Registered number: 05557085)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,500 2,250
Tangible assets 5 111,739 40,279
113,239 42,529

CURRENT ASSETS
Stocks 7,255 4,607
Debtors 6 151,646 156,853
Cash at bank 81,605 66,761
240,506 228,221
CREDITORS
Amounts falling due within one year 7 126,760 89,744
NET CURRENT ASSETS 113,746 138,477
TOTAL ASSETS LESS CURRENT
LIABILITIES

226,985

181,006

CREDITORS
Amounts falling due after more than one year 8 20,000 30,000
NET ASSETS 206,985 151,006

CAPITAL AND RESERVES
Called up share capital 396 396
Retained earnings 206,589 150,610
206,985 151,006

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

C & E Limited (Registered number: 05557085)

Balance Sheet - continued
31 October 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





H D Pearson - Director


C & E Limited (Registered number: 05557085)

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

1. STATUTORY INFORMATION

C & E 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
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.
Plant and machinery etc - 25% on reducing balance and 20% 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 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 balance sheet date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

C & E Limited (Registered number: 05557085)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 15,000
AMORTISATION
At 1 November 2022 12,750
Charge for year 750
At 31 October 2023 13,500
NET BOOK VALUE
At 31 October 2023 1,500
At 31 October 2022 2,250

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 144,634
Additions 87,509
Disposals (8,293 )
At 31 October 2023 223,850
DEPRECIATION
At 1 November 2022 104,355
Charge for year 11,945
Eliminated on disposal (4,189 )
At 31 October 2023 112,111
NET BOOK VALUE
At 31 October 2023 111,739
At 31 October 2022 40,279

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 133,783 73,605
Amounts owed by group undertakings - 78,862
Other debtors 17,863 4,386
151,646 156,853

C & E Limited (Registered number: 05557085)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 33,613 13,621
Amounts owed to group undertakings 18,239 -
Taxation and social security 9,448 7,580
Other creditors 55,460 58,543
126,760 89,744

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans 20,000 30,000