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REGISTERED NUMBER: 12191424 (England and Wales)















CILLDARA GROUP HOLDINGS LTD

Unaudited Financial Statements for the Year Ended 31 December 2023






CILLDARA GROUP HOLDINGS LTD (REGISTERED NUMBER: 12191424)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

CILLDARA GROUP HOLDINGS LTD

Company Information
for the Year Ended 31 December 2023







DIRECTORS: P J Kelly
D N Kelly
Mrs S A O'Donnell





REGISTERED OFFICE: The Mill
One High Street
Henley-in-Arden
Warwickshire
B95 5AA





REGISTERED NUMBER: 12191424 (England and Wales)





ACCOUNTANTS: Lancaster Haskins Limited
Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB

CILLDARA GROUP HOLDINGS LTD (REGISTERED NUMBER: 12191424)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 115,622 154,163
Investments 5 975 874
116,597 155,037

CURRENT ASSETS
Debtors 6 31,664,619 24,939,034
Cash at bank 635,932 263,397
32,300,551 25,202,431
CREDITORS
Amounts falling due within one year 7 31,743,256 24,280,598
NET CURRENT ASSETS 557,295 921,833
TOTAL ASSETS LESS CURRENT
LIABILITIES

673,892

1,076,870

PROVISIONS FOR LIABILITIES 28,906 38,541
NET ASSETS 644,986 1,038,329

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 644,884 1,038,227
644,986 1,038,329

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

CILLDARA GROUP HOLDINGS LTD (REGISTERED NUMBER: 12191424)

Balance Sheet - continued
31 December 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 6 September 2024 and were signed on its behalf by:





P J Kelly - Director


CILLDARA GROUP HOLDINGS LTD (REGISTERED NUMBER: 12191424)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Cilldara Group Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about Cilldara Group Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


CILLDARA GROUP HOLDINGS LTD (REGISTERED NUMBER: 12191424)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 161,311
DEPRECIATION
At 1 January 2023 7,148
Charge for year 38,541
At 31 December 2023 45,689
NET BOOK VALUE
At 31 December 2023 115,622
At 31 December 2022 154,163

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023 874
Additions 101
At 31 December 2023 975
NET BOOK VALUE
At 31 December 2023 975
At 31 December 2022 874

CILLDARA GROUP HOLDINGS LTD (REGISTERED NUMBER: 12191424)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors - 1,044,000
Amounts owed by group undertakings 26,294,211 20,562,673
Other debtors 5,370,408 3,332,361
31,664,619 24,939,034

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 302,246 144,537
Amounts owed to group undertakings 2,092,642 334,606
Amounts owed to participating interests 26,736,295 20,780,041
Taxation and social security - 167,622
Other creditors 2,612,073 2,853,792
31,743,256 24,280,598

8. RELATED PARTY DISCLOSURES

Transactions with related parties
During the year the company entered into the following transactions with related parties;
Purchases £271,750 (2022:£424,768).

Amounts due from related parties
£Nil (2022: £Nil)

Amounts due to related parties
£26,736,296 (2022: £20,780,041)

Related parties include entities that are companies ultimately controlled by the directors, are companies in which the directors are shareholders and/or are Trusts in which the directors are beneficiaries.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cilldara Group Holdings Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cilldara Group Holdings Ltd for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cilldara Group Holdings Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cilldara Group Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of Cilldara Group Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cilldara Group Holdings Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cilldara Group Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cilldara Group Holdings Ltd. You consider that Cilldara Group Holdings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cilldara Group Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Lancaster Haskins Limited
Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB


Date: .............................................