2023-04-012024-03-312024-03-31false05994246KEARTON CRUSHING AND SCREENING 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KEARTON CRUSHING AND SCREENING LIMITED

Registered Number
05994246
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

KEARTON CRUSHING AND SCREENING LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

KEARTON, Anne
KEARTON, John Stephen
KEARTON, Robert William

Company Secretary

KEARTON, Anne

Registered Address

East Roods, Boldron
Barnard Castle
Co Durham
DL12 9SW

Registered Number

05994246 (England and Wales)
KEARTON CRUSHING AND SCREENING LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,348,0761,598,508
Investments4160,000160,000
1,508,0761,758,508
Current assets
Debtors5150,532410,601
Cash at bank and on hand1,105,047972,509
1,255,5791,383,110
Creditors amounts falling due within one year6(174,656)(386,271)
Net current assets (liabilities)1,080,923996,839
Total assets less current liabilities2,588,9992,755,347
Creditors amounts falling due after one year7-(107,286)
Provisions for liabilities9(302,501)(364,901)
Net assets2,286,4982,283,160
Capital and reserves
Called up share capital33
Profit and loss account2,286,4952,283,157
Shareholders' funds2,286,4982,283,160
The financial statements were approved and authorised for issue by the Board of Directors on 19 July 2024, and are signed on its behalf by:
KEARTON, Anne
Director
KEARTON, John Stephen
Director
KEARTON, Robert William
Director

Registered Company No. 05994246
KEARTON CRUSHING AND SCREENING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings10
Plant and machinery25
Office Equipment20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 2374,4443,152,00123,1923,249,637
Additions-85,922-85,922
Disposals-(105,320)-(105,320)
At 31 March 2474,4443,132,60323,1923,230,239
Depreciation and impairment
At 01 April 2334,0901,600,04116,9981,651,129
Charge for year4,035279,8261,239285,100
On disposals-(54,066)-(54,066)
At 31 March 2438,1251,825,80118,2371,882,163
Net book value
At 31 March 2436,3191,306,8024,9551,348,076
At 31 March 2340,3541,551,9606,1941,598,508
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 April 23160,000160,000
At 31 March 24160,000160,000
Net book value
At 31 March 24160,000160,000
At 31 March 23160,000160,000

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables111,666369,074
Prepayments and accrued income38,86641,527
Total150,532410,601
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,96338,153
Taxation and social security154,290219,610
Finance lease and HP contracts11,211123,964
Other creditors817494
Accrued liabilities and deferred income4,3754,050
Total174,656386,271
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Other creditors-107,286
Total-107,286
Other creditors are HP contracts which are secured against the assets to which they relate.
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-107,286
9.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax is made up of £302,501 (2023: £364,901) in respect of accelerated capital allowances and £NIL (2022: NIL) in respect of tax losses carried forward.

2024

2023

££
Net deferred tax liability (asset)302,501364,901
Total302,501364,901
10.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £3,128 (2023 - £2,551).
11.Related party transactions
Included in other creditors is a loan from the directors. The loan is interest free with no set terms of repayment - £817 (2023: £494). The business operates from premises owned by the directors, rent free.