2022-12-012023-11-302023-11-30false08236585CAXTON INVESTORS 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CAXTON INVESTORS LTD

Registered Number
08236585
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

CAXTON INVESTORS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

MAY, Adam

Registered Address

Unit 3 Ermine Street
Caxton
Cambridge
CB23 3AS

Registered Number

08236585 (England and Wales)
CAXTON INVESTORS LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4275,739249,680
275,739249,680
Current assets
Stocks514,68715,765
Debtors28,8896,490
Cash at bank and on hand147,26687,955
190,842110,210
Creditors amounts falling due within one year6(328,347)(233,426)
Net current assets (liabilities)(137,505)(123,216)
Total assets less current liabilities138,234126,464
Creditors amounts falling due after one year7(15,836)(25,836)
Provisions for liabilities9(62,331)(55,816)
Net assets60,06744,812
Capital and reserves
Called up share capital150150
Profit and loss account59,91744,662
Shareholders' funds60,06744,812
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
MAY, Adam
Director
Registered Company No. 08236585
CAXTON INVESTORS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The financial statements have been prepared on a going concern basis, with the directors having considered the effects of the COVID-19 pandemic and whether any adjustments are required to the reported amounts included within the financial statements. The company adhered to Government advice throughout the pandemic and whilst business has been affected the company has taken advantage of the Job Retention Scheme and local authority grants available. The directors consider that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings15
Plant and machinery25
Fixtures and fittings20
Vehicles20
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Due to the covid-19 pandemic and the closure of businesses under UK Government legislation, the business utilized the Government Support schemes: the furlough scheme whereby the Government contributed towards the wage costs of the business, local grants awarded by local authorities and the Eat out to help Scheme. The amounts received are reported under other income in the financial statements. The income is reported in the period that the relief relates to. Other Operating Income The business received covid-19 government support in the financial year of: local authority grant support of £Nil (2022: £12,000).
2.Average number of employees

20232022
Average number of employees during the year4643
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 2220,00020,000
At 30 November 2320,00020,000
Amortisation and impairment
At 01 December 2220,00020,000
At 30 November 2320,00020,000
Net book value
At 30 November 23--
At 30 November 22--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 December 22179,91026,4306,000281,8294,224498,393
Additions30,00044,108---74,108
At 30 November 23209,91070,5386,000281,8294,224572,501
Depreciation and impairment
At 01 December 2276,9633,5373,179163,8331,201248,713
Charge for year13,7309,55156423,59960548,049
At 30 November 2390,69313,0883,743187,4321,806296,762
Net book value
At 30 November 23119,21757,4502,25794,3972,418275,739
At 30 November 22102,94722,8932,821117,9963,023249,680
5.Stocks

2023

2022

££
Raw materials and consumables14,68715,765
Total14,68715,765
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables131,77189,672
Bank borrowings and overdrafts9,9979,997
Taxation and social security30,57024,614
Other creditors105,877100,759
Accrued liabilities and deferred income50,1328,384
Total328,347233,426
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,83625,836
Total15,83625,836
8.Obligations under finance leases
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)62,33155,816
Total62,33155,816
10.Directors advances, credits and guarantees
Included in other creditors is an amount of £ 3,525 (2022:£7,176) relating to the director's loan account Mr. A May.