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REGISTERED NUMBER: 08996806 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

CHESHIRE STUMP GRINDING SERVICES LTD.

CHESHIRE STUMP GRINDING SERVICES LTD. (REGISTERED NUMBER: 08996806)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


CHESHIRE STUMP GRINDING SERVICES LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mr M J Barnes





REGISTERED OFFICE: 72 Clifford Road
Poynton
Stockport
Cheshire
SK12 1JA





REGISTERED NUMBER: 08996806 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

CHESHIRE STUMP GRINDING SERVICES LTD. (REGISTERED NUMBER: 08996806)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 79,754 43,854

CURRENT ASSETS
Debtors 5 3,504 1,704
Cash at bank and in hand 5,458 2,131
8,962 3,835
CREDITORS
Amounts falling due within one year 6 43,536 37,800
NET CURRENT LIABILITIES (34,574 ) (33,965 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,180

9,889

CREDITORS
Amounts falling due after more than one
year

7

(26,166

)

-

PROVISIONS FOR LIABILITIES 8 (15,153 ) (8,332 )
NET ASSETS 3,861 1,557

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 3,761 1,457
SHAREHOLDERS' FUNDS 3,861 1,557

CHESHIRE STUMP GRINDING SERVICES LTD. (REGISTERED NUMBER: 08996806)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2024 and were signed by:





Mr M J Barnes - Director


CHESHIRE STUMP GRINDING SERVICES LTD. (REGISTERED NUMBER: 08996806)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Cheshire Stump Grinding Services 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.

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 represents the total amount receivable by the company for goods supplied and services provided, excluding value added tax and trade discounts.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2023 - 2 ) .

CHESHIRE STUMP GRINDING SERVICES LTD. (REGISTERED NUMBER: 08996806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant & Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 54,566 30,854 1,284 86,704
Additions 44,394 - - 44,394
At 30 April 2024 98,960 30,854 1,284 131,098
DEPRECIATION
At 1 May 2023 27,685 14,061 1,104 42,850
Charge for year 4,115 4,199 180 8,494
At 30 April 2024 31,800 18,260 1,284 51,344
NET BOOK VALUE
At 30 April 2024 67,160 12,594 - 79,754
At 30 April 2023 26,881 16,793 180 43,854

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Tax 3,504 1,704

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Hire purchase contracts and finance leases 10,387 2,423
Trade creditors 318 564
Corporation Tax 7,084 7,084
Social security and other taxes 298 (208 )
Other creditors 60 22
Directors' loan accounts 25,389 27,915
43,536 37,800

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/24 30/4/23
£    £   
Hire purchase contracts and finance leases 26,166 -

8. PROVISIONS FOR LIABILITIES
30/4/24 30/4/23
£    £   
Deferred tax 15,153 8,332

CHESHIRE STUMP GRINDING SERVICES LTD. (REGISTERED NUMBER: 08996806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 8,332
Provided during year 6,821
Balance at 30 April 2024 15,153

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/4/24 30/4/23
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M J Barnes.