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REGISTERED NUMBER: 10714415 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

CHARLES LAYFIELD LIMITED

CHARLES LAYFIELD LIMITED (REGISTERED NUMBER: 10714415)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


CHARLES LAYFIELD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr C E Layfield
Mrs A Layfield





SECRETARY: Mrs A Layfield





REGISTERED OFFICE: 2 Hazelwood Road
Hale
Altrincham
WA15 9AX





REGISTERED NUMBER: 10714415 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

CHARLES LAYFIELD LIMITED (REGISTERED NUMBER: 10714415)

BALANCE SHEET
30 APRIL 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,056 1,292
Investments 5 50,252 -
51,308 1,292

CURRENT ASSETS
Debtors 6 71,171 73,857
Cash at bank 262,510 192,915
333,681 266,772
CREDITORS
Amounts falling due within one year 7 109,114 68,699
NET CURRENT ASSETS 224,567 198,073
TOTAL ASSETS LESS CURRENT
LIABILITIES

275,875

199,365

PROVISIONS FOR LIABILITIES 8 264 323
NET ASSETS 275,611 199,042

CAPITAL AND RESERVES
Called up share capital 9 10 10
Retained earnings 275,601 199,032
SHAREHOLDERS' FUNDS 275,611 199,042

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.

CHARLES LAYFIELD LIMITED (REGISTERED NUMBER: 10714415)

BALANCE SHEET - continued
30 APRIL 2024


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 13 August 2024 and were signed on its behalf by:





Mr C E Layfield - Director


CHARLES LAYFIELD LIMITED (REGISTERED NUMBER: 10714415)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Charles Layfield 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 services, excluding value added tax.

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 - 33% on cost and 15% on reducing balance

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.

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 4 (2023 - 5 ) .

CHARLES LAYFIELD LIMITED (REGISTERED NUMBER: 10714415)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 4,070
Additions 250
At 30 April 2024 4,320
DEPRECIATION
At 1 May 2023 2,778
Charge for year 486
At 30 April 2024 3,264
NET BOOK VALUE
At 30 April 2024 1,056
At 30 April 2023 1,292

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 50,252
At 30 April 2024 50,252
NET BOOK VALUE
At 30 April 2024 50,252

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 21,582 37,252
Other debtors 49,589 36,605
71,171 73,857

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Taxation and social security 104,333 64,945
Other creditors 4,781 3,754
109,114 68,699

CHARLES LAYFIELD LIMITED (REGISTERED NUMBER: 10714415)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. PROVISIONS FOR LIABILITIES
30/4/24 30/4/23
£    £   
Deferred tax 264 323

Deferred
tax
£   
Balance at 1 May 2023 323
Credit to Statement of Income and Retained Earnings during year (59 )
Balance at 30 April 2024 264

Deferred tax arises as a result of accelerated capital allowances on fixed assets.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/4/24 30/4/23
value: £    £   
10 Ordinary £1 10 10