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REGISTERED NUMBER: 08339277 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Christopher Ball Limited

Christopher Ball Limited (Registered number: 08339277)






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


Christopher Ball Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: C Ball





REGISTERED OFFICE: 9 Grove Court
Grove Park
Enderby
Leicester
LE19 1SA





REGISTERED NUMBER: 08339277 (England and Wales)





ACCOUNTANTS: Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ

Christopher Ball Limited (Registered number: 08339277)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 394,367 525,823
Tangible assets 5 111,012 73,285
Investments 6 701,939 642,817
1,207,318 1,241,925

CURRENT ASSETS
Debtors 7 217,623 80,869
Cash at bank and in hand 26,019 128,133
243,642 209,002
CREDITORS
Amounts falling due within one year 8 237,535 241,521
NET CURRENT ASSETS/(LIABILITIES) 6,107 (32,519 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,213,425

1,209,406

CREDITORS
Amounts falling due after more than one
year

9

404,082

480,668
NET ASSETS 809,343 728,738

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 319,901 319,901
Retained earnings 489,342 408,737
SHAREHOLDERS' FUNDS 809,343 728,738

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.

Christopher Ball Limited (Registered number: 08339277)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 July 2024 and were signed by:





C Ball - Director


Christopher Ball Limited (Registered number: 08339277)

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

1. STATUTORY INFORMATION

Christopher Ball 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Christopher Ball Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents a share of partnership profits, which are recognised in the period in which the profits were earned.

Goodwill
Goodwill is being amortised evenly over is estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Fixed asset investments
Listed investments are valued at their fair value at the balance sheet date and any changes in their fair value between the previous year end or acquisition, as applicable are recognised in the profit and loss account.

Unlisted investments are valued at cost less impairment as the fair value cannot be measured reliably,

3. EMPLOYEES AND DIRECTORS

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

Christopher Ball Limited (Registered number: 08339277)

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 657,278
AMORTISATION
At 1 November 2022 131,455
Amortisation for year 131,456
At 31 October 2023 262,911
NET BOOK VALUE
At 31 October 2023 394,367
At 31 October 2022 525,823

5. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 November 2022 85,105
Additions 88,127
At 31 October 2023 173,232
DEPRECIATION
At 1 November 2022 11,820
Charge for year 50,400
At 31 October 2023 62,220
NET BOOK VALUE
At 31 October 2023 111,012
At 31 October 2022 73,285

The net book value of tangible fixed assets includes £ 111,012 (2022 - £ 73,285 ) in respect of assets held under hire purchase contracts.

Christopher Ball Limited (Registered number: 08339277)

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

6. FIXED ASSET INVESTMENTS
Shares in
group Listed Unlisted
undertakings investments investments Totals
£    £    £    £   
COST OR VALUATION
At 1 November 2022 1 169 642,647 642,817
Additions - 34,999 23,888 58,887
Revaluations - 235 - 235
At 31 October 2023 1 35,403 666,535 701,939
NET BOOK VALUE
At 31 October 2023 1 35,403 666,535 701,939
At 31 October 2022 1 169 642,647 642,817

Cost or valuation at 31 October 2023 is represented by:

Shares in
group Listed Unlisted
undertakings investments investments Totals
£    £    £    £   
Valuation in 2023 1 35,403 666,535 701,939

If listed investments had not been revalued they would have been included at the following historical cost:

2023 2022
£    £   
Cost 44,872 9,873

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 88,648 80,869
Director's current account 128,975 -
217,623 80,869

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans 132,826 134,214
Hire purchase contracts 24,477 12,384
Tax 53,832 78,463
Social security and other taxes - 295
Other creditors 303 94
Director's current account - 14,074
Accrued expenses 26,097 1,997
237,535 241,521

Christopher Ball Limited (Registered number: 08339277)

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

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other loans - 1-2 years 138,582 135,562
Other loans - 2-5 years 144,590 275,226
Hire purchase contracts 120,910 69,880
404,082 480,668

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 145,387 82,264

Assets held under hire purchase contracts are secured against the assets to which they relate to.

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director maintains a loan account with the company. At the balance sheet date the amount owing from the director is shown in the debtors note. The amount is interest free and repayable upon demand.