IRIS Accounts Production v24.1.0.578 04919961 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false 6758 6758 8084 1326 6758 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049199612023-04-30049199612024-04-30049199612023-05-012024-04-30049199612022-04-30049199612022-05-012023-04-30049199612023-04-3004919961ns15:EnglandWales2023-05-012024-04-3004919961ns14:PoundSterling2023-05-012024-04-3004919961ns10:Director12023-05-012024-04-3004919961ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3004919961ns10:SmallEntities2023-05-012024-04-3004919961ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3004919961ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3004919961ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3004919961ns10:FullAccounts2023-05-012024-04-300491996112023-05-012024-04-300491996142ns10:Director22023-04-300491996142ns10:Director22022-05-012023-04-300491996142ns10:Director22023-05-012024-04-300491996142ns10:Director22024-04-300491996142ns10:Director22023-04-3004919961ns10:Director22023-05-012024-04-3004919961ns10:CompanySecretary12023-05-012024-04-3004919961ns10:RegisteredOffice2023-05-012024-04-3004919961ns5:CurrentFinancialInstruments2024-04-3004919961ns5:CurrentFinancialInstruments2023-04-3004919961ns5:Non-currentFinancialInstruments2024-04-3004919961ns5:Non-currentFinancialInstruments2023-04-3004919961ns5:ShareCapital2024-04-3004919961ns5:ShareCapital2023-04-3004919961ns5:RetainedEarningsAccumulatedLosses2024-04-3004919961ns5:RetainedEarningsAccumulatedLosses2023-04-3004919961ns5:NetGoodwill2023-05-012024-04-3004919961ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004919961ns5:LeaseholdImprovements2023-05-012024-04-3004919961ns5:PlantMachinery2023-05-012024-04-3004919961ns5:FurnitureFittings2023-05-012024-04-3004919961ns5:MotorVehicles2023-05-012024-04-3004919961ns5:ComputerEquipment2023-05-012024-04-3004919961ns5:NetGoodwill2023-04-3004919961ns5:NetGoodwill2024-04-3004919961ns5:NetGoodwill2023-04-3004919961ns5:LeaseholdImprovements2023-04-3004919961ns5:PlantMachinery2023-04-3004919961ns5:FurnitureFittings2023-04-3004919961ns5:LeaseholdImprovements2024-04-3004919961ns5:PlantMachinery2024-04-3004919961ns5:FurnitureFittings2024-04-3004919961ns5:LeaseholdImprovements2023-04-3004919961ns5:PlantMachinery2023-04-3004919961ns5:FurnitureFittings2023-04-3004919961ns5:MotorVehicles2023-04-3004919961ns5:ComputerEquipment2023-04-3004919961ns5:MotorVehicles2024-04-3004919961ns5:ComputerEquipment2024-04-3004919961ns5:MotorVehicles2023-04-3004919961ns5:ComputerEquipment2023-04-3004919961ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3004919961ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-30049199611ns10:Director12023-04-30049199611ns10:Director12022-04-30049199611ns10:Director12023-05-012024-04-30049199611ns10:Director12022-05-012023-04-30049199611ns10:Director12024-04-30049199611ns10:Director12023-04-30
REGISTERED NUMBER: 04919961 (England and Wales)
















Financial Statements

for the Year Ended 30 April 2024

for

CCLE Limited

CCLE Limited (Registered number: 04919961)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


CCLE Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: M D James
K L James





SECRETARY: K L James





REGISTERED OFFICE: Lindisfarne
Bell Lane
Stroud
Gloucestershire
GL5 5JY





REGISTERED NUMBER: 04919961 (England and Wales)





ACCOUNTANTS: GCSD Accountants Limited
701 Stonehouse Park
Sperry Way
Stonehouse
Gloucestershire
GL10 3UT

CCLE Limited

Report of the Accountants to the Directors of
CCLE Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements and state those matters that we have agreed to state to the Board of Directors, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that the Company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit. You consider that the Company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of the Company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






GCSD Accountants Limited


25 July 2024

CCLE Limited (Registered number: 04919961)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,049 18,571
14,049 18,571

CURRENT ASSETS
Stocks 1,500 2,000
Debtors 6 16,498 24,150
Cash at bank 11,457 10,292
29,455 36,442
CREDITORS
Amounts falling due within one year 7 22,691 25,588
NET CURRENT ASSETS 6,764 10,854
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,813

29,425

CREDITORS
Amounts falling due after more than
one year

8

(7,675

)

(13,820

)

PROVISIONS FOR LIABILITIES (3,512 ) (4,643 )
NET ASSETS 9,626 10,962

CCLE Limited (Registered number: 04919961)

Balance Sheet - continued
30 April 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,526 10,862
SHAREHOLDERS' FUNDS 9,626 10,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2024 and were signed on its behalf by:





M D James - Director


CCLE Limited (Registered number: 04919961)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

CCLE 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of four years.

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.
Leasehold prop imprvmts - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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 Statement of Income and Retained Earnings, 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.

CCLE Limited (Registered number: 04919961)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 18,000
AMORTISATION
At 1 May 2023
and 30 April 2024 18,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

CCLE Limited (Registered number: 04919961)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. TANGIBLE FIXED ASSETS
Leasehold Fixtures
prop Plant and and
imprvmts machinery fittings
£    £    £   
COST
At 1 May 2023
and 30 April 2024 6,030 1,443 4,920
DEPRECIATION
At 1 May 2023 5,069 1,369 4,748
Charge for year 120 18 43
At 30 April 2024 5,189 1,387 4,791
NET BOOK VALUE
At 30 April 2024 841 56 129
At 30 April 2023 961 74 172

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 34,294 8,447 55,134
DEPRECIATION
At 1 May 2023 19,826 5,551 36,563
Charge for year 3,617 724 4,522
At 30 April 2024 23,443 6,275 41,085
NET BOOK VALUE
At 30 April 2024 10,851 2,172 14,049
At 30 April 2023 14,468 2,896 18,571

CCLE Limited (Registered number: 04919961)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,086 16,980
Other debtors 412 7,170
16,498 24,150

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,531 1,609
Taxation and social security 8,473 15,829
Other creditors 9,687 8,150
22,691 25,588

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 7,675 13,820

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
M D James and K L James
Balance outstanding at start of year 6,758 -
Amounts advanced - 6,758
Amounts repaid (8,084 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,326 ) 6,758