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REGISTERED NUMBER: 10476550 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 November 2023

for

CCL Universal Limited

CCL Universal Limited (Registered number: 10476550)






Contents of the Financial Statements
for the year ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CCL Universal Limited

Company Information
for the year ended 30 November 2023







DIRECTORS: R M Thrower
C A Jackson





REGISTERED OFFICE: Room F10
Scope House
Weston Road
Crewe
Cheshire
CW1 6DD





REGISTERED NUMBER: 10476550 (England and Wales)






CCL Universal Limited (Registered number: 10476550)

Statement of Financial Position
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 500 -

CURRENT ASSETS
Debtors 6 82,754 67,844
Cash at bank and in hand 36,662 11,230
119,416 79,074
CREDITORS
Amounts falling due within one year 7 (67,283 ) (51,585 )
NET CURRENT ASSETS 52,133 27,489
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,633

27,489

CREDITORS
Amounts falling due after more than one
year

8

(15,000

)

(25,000

)
NET ASSETS 37,633 2,489

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,533 2,389
37,633 2,489

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.

CCL Universal Limited (Registered number: 10476550)

Statement of Financial Position - 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:




R M Thrower - Director



C A Jackson - Director


CCL Universal Limited (Registered number: 10476550)

Notes to the Financial Statements
for the year ended 30 November 2023

1. STATUTORY INFORMATION

CCL Universal Ltd ('The Company') is primarily engaged in training and consultancy to the rail industry.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the registered office is Room F10, Scope House, Weston Road, Crewe, CW1 6DD. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Summary of significant accounting policies
The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern
No material uncertainties, that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors and they therefore consider it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when services have been rendered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the discounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of comprehensive income and retained earnings.


CCL Universal Limited (Registered number: 10476550)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax and is recognised in the Statement of Comprehensive Income except to the extent it relates 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 year end.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the year end.

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

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 666
At 30 November 2023 666
DEPRECIATION
Charge for year 166
At 30 November 2023 166
NET BOOK VALUE
At 30 November 2023 500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 80,179 66,930
Other debtors 2,575 914
82,754 67,844

CCL Universal Limited (Registered number: 10476550)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,000
Trade creditors 6,494 507
Taxation and social security 50,158 37,925
Other creditors 631 3,153
67,283 51,585

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 9) 15,000 25,000

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 5,000 15,000

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
R M Thrower
Balance outstanding at start of year - 4,362
Amounts repaid - (4,362 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -