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REGISTERED NUMBER: 04391845 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

FOR

C R ATKINSON & SONS LIMITED

C R ATKINSON & SONS LIMITED (REGISTERED NUMBER: 04391845)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C R ATKINSON & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTOR: Mr J D Atkinson



SECRETARY: Mrs L M Alderson



REGISTERED OFFICE: Burtree Road
Aycliffe Industrial Park
Newton Aycliffe
Co. Durham
DL5 6HQ



REGISTERED NUMBER: 04391845 (England and Wales)



ACCOUNTANTS: Sanders Swinbank Limited
Chartered Accountants and Business Advisers
North Point
Faverdale North
Darlington
Co. Durham
DL3 0PH



BANKERS: Santander
Business Banking Centre
P O Box 126
Newport
Gwent
NP19 7UP

C R ATKINSON & SONS LIMITED (REGISTERED NUMBER: 04391845)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 199,198 212,346
199,198 212,346

CURRENT ASSETS
Stocks 171,826 177,393
Debtors 6 116,892 137,179
Cash at bank 374,812 346,772
663,530 661,344
CREDITORS
Amounts falling due within one year 7 188,677 208,212
NET CURRENT ASSETS 474,853 453,132
TOTAL ASSETS LESS CURRENT LIABILITIES 674,051 665,478

PROVISIONS FOR LIABILITIES 25,995 31,000
NET ASSETS 648,056 634,478

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 647,956 634,378
SHAREHOLDERS' FUNDS 648,056 634,478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

C R ATKINSON & SONS LIMITED (REGISTERED NUMBER: 04391845)

BALANCE SHEET - continued
31ST MARCH 2024


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 director and authorised for issue on 28th August 2024 and were signed by:





Mr J D Atkinson - Director


C R ATKINSON & SONS LIMITED (REGISTERED NUMBER: 04391845)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

C R Atkinson & Sons Limited 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

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.

C R ATKINSON & SONS LIMITED (REGISTERED NUMBER: 04391845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates two defined contribution pension schemes. Contributions payable for the year are charged in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st April 2023
and 31st March 2024 200,000
AMORTISATION
At 1st April 2023
and 31st March 2024 200,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£ £ £
COST
At 1st April 2023 106,584 284,687 16,275
Additions - 10,157 -
Disposals - (5,960 ) -
At 31st March 2024 106,584 288,884 16,275
DEPRECIATION
At 1st April 2023 25,196 211,060 13,947
Charge for year 1,732 7,841 222
Eliminated on disposal - (5,036 ) -
At 31st March 2024 26,928 213,865 14,169
NET BOOK VALUE
At 31st March 2024 79,656 75,019 2,106
At 31st March 2023 81,388 73,627 2,328

C R ATKINSON & SONS LIMITED (REGISTERED NUMBER: 04391845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1st April 2023 90,334 20,886 518,766
Additions - - 10,157
Disposals (13 ) (14,300 ) (20,273 )
At 31st March 2024 90,321 6,586 508,650
DEPRECIATION
At 1st April 2023 38,220 17,997 306,420
Charge for year 11,634 771 22,200
Eliminated on disposal (13 ) (14,119 ) (19,168 )
At 31st March 2024 49,841 4,649 309,452
NET BOOK VALUE
At 31st March 2024 40,480 1,937 199,198
At 31st March 2023 52,114 2,889 212,346

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 110,392 131,223
Other debtors 6,500 5,956
116,892 137,179

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 76,126 98,336
Taxation and social security 52,325 58,612
Other creditors 60,226 51,264
188,677 208,212

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100