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REGISTERED NUMBER: 02964718 (England and Wales)















COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD

Unaudited Financial Statements

for the Year Ended 30 November 2023






COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD

Company Information
for the Year Ended 30 November 2023







DIRECTORS: C Phillips
S Phillips
A C C Abel





REGISTERED OFFICE: 11 New Street
Pontnewydd
Cwmbran
NP44 1EE





REGISTERED NUMBER: 02964718 (England and Wales)





ACCOUNTANTS: O'Brien & Partners
Accountants & Business Advisors
11 New Street
Pontnewydd
Cwmbran
NP44 1EE

COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 486,085 481,654
Investments 5 100 100
486,185 481,754

CURRENT ASSETS
Stocks 140,186 160,676
Debtors 6 550,328 557,560
Cash at bank 19,279 -
709,793 718,236
CREDITORS
Amounts falling due within one year 7 366,321 400,588
NET CURRENT ASSETS 343,472 317,648
TOTAL ASSETS LESS CURRENT
LIABILITIES

829,657

799,402

CREDITORS
Amounts falling due after more than one year 8 (330,395 ) (323,176 )

PROVISIONS FOR LIABILITIES (102,034 ) (80,245 )
NET ASSETS 397,228 395,981

CAPITAL AND RESERVES
Called up share capital 118 118
Retained earnings 397,110 395,863
397,228 395,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)

Balance Sheet - continued
30 November 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by:





C Phillips - Director


COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Complete Weed Control (South and Central Wales) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 20% on cost
Motor vehicles - 10% - 20% on cost
Computer equipment - 20% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

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 16 (2022 - 13 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 8,000 9,871 769,891 21,539 809,301
Additions - - 91,686 - 91,686
Disposals (8,000 ) - (33,490 ) - (41,490 )
At 30 November 2023 - 9,871 828,087 21,539 859,497
DEPRECIATION
At 1 December 2022 1,400 9,870 299,266 17,111 327,647
Charge for year 160 1 53,924 1,313 55,398
Eliminated on disposal (1,560 ) - (8,073 ) - (9,633 )
At 30 November 2023 - 9,871 345,117 18,424 373,412
NET BOOK VALUE
At 30 November 2023 - - 482,970 3,115 486,085
At 30 November 2022 6,600 1 470,625 4,428 481,654

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022 314,902
Additions 69,256
Transfer to ownership (135,439 )
At 30 November 2023 248,719
DEPRECIATION
At 1 December 2022 59,255
Charge for year 43,793
Transfer to ownership (16,743 )
At 30 November 2023 86,305
NET BOOK VALUE
At 30 November 2023 162,414
At 30 November 2022 255,647

COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. FIXED ASSET INVESTMENTS
Own
shares
£   
COST
At 1 December 2022
and 30 November 2023 100
NET BOOK VALUE
At 30 November 2023 100
At 30 November 2022 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 83,695 71,328
Amounts owed by associates 423,368 421,642
Other debtors 43,265 64,590
550,328 557,560

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 40,000 139,456
Hire purchase contracts 46,545 53,235
Trade creditors 65,975 55,106
Taxation and social security 77,488 81,885
Other creditors 136,313 70,906
366,321 400,588

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 93,333 133,333
Hire purchase contracts 92,805 103,218
Other creditors 144,257 86,625
330,395 323,176

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Hire purchase contracts 139,350 156,453

The hire purchase contracts are secured by the asset to which they relate.

COMPLETE WEED CONTROL (SOUTH AND
CENTRAL WALES) LTD (REGISTERED NUMBER: 02964718)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
C Phillips and S Phillips
Balance outstanding at start of year 16,989 12,259
Amounts advanced 12,734 4,730
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,723 16,989

A C C Abel
Balance outstanding at start of year 2,391 (2,944 )
Amounts advanced 45,950 69,335
Amounts repaid (48,000 ) (64,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 341 2,391