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Registered Number: 00351201
England and Wales

 

 

 

CHARLES L WARREN LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 1,152,071    727,185 
1,152,071    727,185 
Current assets      
Debtors 2,233,930    2,540,810 
Cash at bank and in hand 417,671    (321,877)
2,651,601    2,218,933 
Creditors: amount falling due within one year (1,395,321)   (1,023,562)
Net current assets 1,256,280    1,195,371 
 
Total assets less current liabilities 2,408,351    1,922,556 
Provisions for liabilities (228,481)   (132,154)
Net assets 2,179,870    1,790,402 
 

Capital and reserves
     
Called up share capital 12,650    12,650 
Profit and loss account 2,167,220    1,777,752 
Shareholders' funds 2,179,870    1,790,402 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 May 2024 and were signed on its behalf by:


-------------------------------
Charles Warren
Director
1
General Information
Charles L Warren Limited is a private company, limited by shares, registered in England and Wales, registration number 00351201, registration address Pasture Road, Moreton, Wirral, CH46 8SF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Reducing Balance
Plant and Machinery 10-20% Reducing Balance
Motor Vehicles 20-25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees (including Directors)

Average number of employees during the year was 16 (2022 : 17).
3.

Financial Commitments, Guarantees and Contingencies

There is an operating lease for a photocopier which expires in 2025. The financial commitment at 31/12/23 is £900. 

4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 January 2023 25,303    1,151,815    292,108    28,994    1,498,220 
Additions   603,900    118,420    1,538    723,858 
Disposals   (280,900)   (11,645)     (292,545)
At 31 December 2023 25,303    1,474,815    398,883    30,532    1,929,533 
Depreciation
At 01 January 2023 14,552    538,972    194,655    22,856    771,035 
Charge for year 1,075    147,890    28,992    1,023    178,980 
On disposals   (165,419)   (7,134)     (172,553)
At 31 December 2023 15,627    521,443    216,513    23,879    777,462 
Net book values
Closing balance as at 31 December 2023 9,676    953,372    182,370    6,653    1,152,071 
Opening balance as at 01 January 2023 10,751    612,843    97,453    6,138    727,185 

The net book value of Plant and Machinery includes £ 173,000 in respect of assets leased under finance leases or hire purchase contracts.

2