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Company Registration No. 05868810 (England and Wales)
Cornish Rock Tors Limited Unaudited accounts for the year ended 30 November 2023
Cornish Rock Tors Limited Unaudited accounts Contents
Page
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Cornish Rock Tors Limited Company Information for the year ended 30 November 2023
Director
Hugo Brown
Company Number
05868810 (England and Wales)
Registered Office
21 Victoria Park Road EXETER Devon EX2 4NT United Kingdom
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Cornish Rock Tors Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,737 
42,374 
Current assets
Inventories
1,483 
472 
Debtors
6,045 
8,025 
Cash at bank and in hand
15,555 
51,423 
23,083 
59,920 
Creditors: amounts falling due within one year
(22,920)
(24,456)
Net current assets
163 
35,464 
Total assets less current liabilities
35,900 
77,838 
Creditors: amounts falling due after more than one year
(9,402)
(15,676)
Net assets
26,498 
62,162 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
26,496 
62,160 
Shareholders' funds
26,498 
62,162 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2024 and were signed on its behalf by
Hugo Brown Director Company Registration No. 05868810
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Cornish Rock Tors Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Cornish Rock Tors Limited is a private company, limited by shares, registered in England and Wales, registration number 05868810. The registered office is 21 Victoria Park Road, EXETER, Devon, EX2 4NT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
116,242 
18,995 
135,237 
At 30 November 2023
116,242 
18,995 
135,237 
Depreciation
At 1 December 2022
79,486 
13,377 
92,863 
Charge for the year
5,513 
1,124 
6,637 
At 30 November 2023
84,999 
14,501 
99,500 
Net book value
At 30 November 2023
31,243 
4,494 
35,737 
At 30 November 2022
36,756 
5,618 
42,374 
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Cornish Rock Tors Limited Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
370 
Accrued income and prepayments
3,121 
4,731 
Other debtors
2,924 
2,924 
6,045 
8,025 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,744 
6,744 
Trade creditors
3,393 
5,422 
Taxes and social security
1,081 
- 
Other creditors
3,533 
4,121 
Loans from directors
8,169 
8,169 
22,920 
24,456 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
9,402 
15,676 
8
Average number of employees
During the year the average number of employees was 10 (2022: 10).
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