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REGISTERED NUMBER: 08573885 (England and Wales)















Financial Statements for the Year Ended 30 June 2024

for

C. S. Snowdon Ltd

C. S. Snowdon Ltd (Registered number: 08573885)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C. S. Snowdon Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: C S Snowdon
Mrs C Snowdon





REGISTERED OFFICE: Foston Grange
Foston
York
North Yorkshire
YO60 7QG





REGISTERED NUMBER: 08573885 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

C. S. Snowdon Ltd (Registered number: 08573885)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 122,451 101,673
Investments 5 1 1
122,452 101,674

CURRENT ASSETS
Stocks 100,550 124,978
Debtors 6 40,355 46,739
Cash at bank and in hand 43,524 97,665
184,429 269,382
CREDITORS
Amounts falling due within one year 7 14,924 30,162
NET CURRENT ASSETS 169,505 239,220
TOTAL ASSETS LESS CURRENT
LIABILITIES

291,957

340,894

CREDITORS
Amounts falling due after more than one year 8 (246,341 ) (245,150 )

PROVISIONS FOR LIABILITIES (29,410 ) (24,333 )
NET ASSETS 16,206 71,411

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,106 71,311
SHAREHOLDERS' FUNDS 16,206 71,411

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

C. S. Snowdon Ltd (Registered number: 08573885)

Balance Sheet - continued
30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





C S Snowdon - Director


C. S. Snowdon Ltd (Registered number: 08573885)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

C. S. Snowdon 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 comprises the value of sales (excluding VAT, similar taxes and trade discounts) of goods and services provided in the normal course of business. Revenue is recognised when the goods are despatched, which is the same day on which the goods are delivered and hence is the point at which the risks and rewards of ownership pass to the buyer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Tractors - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised costs. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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 balance sheet date.


C. S. Snowdon Ltd (Registered number: 08573885)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Tractors
£    £    £   
COST
At 1 July 2023 34,509 77,833 93,000
Additions 49,030 1,700 -
Disposals - (9,800 ) -
At 30 June 2024 83,539 69,733 93,000
DEPRECIATION
At 1 July 2023 30,169 43,139 31,657
Charge for year 7,942 4,210 9,201
Eliminated on disposal - (1,470 ) -
At 30 June 2024 38,111 45,879 40,858
NET BOOK VALUE
At 30 June 2024 45,428 23,854 52,142
At 30 June 2023 4,340 34,694 61,343

C. S. Snowdon Ltd (Registered number: 08573885)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 15,000 2,084 222,426
Additions - 696 51,426
Disposals - - (9,800 )
At 30 June 2024 15,000 2,780 264,052
DEPRECIATION
At 1 July 2023 14,249 1,539 120,753
Charge for year 188 777 22,318
Eliminated on disposal - - (1,470 )
At 30 June 2024 14,437 2,316 141,601
NET BOOK VALUE
At 30 June 2024 563 464 122,451
At 30 June 2023 751 545 101,673

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Tractors
£   
COST
At 1 July 2023
and 30 June 2024 82,000
DEPRECIATION
At 1 July 2023 22,755
Charge for year 8,887
At 30 June 2024 31,642
NET BOOK VALUE
At 30 June 2024 50,358
At 30 June 2023 59,245

C. S. Snowdon Ltd (Registered number: 08573885)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 July 2023
and 30 June 2024 1
NET BOOK VALUE
At 30 June 2024 1
At 30 June 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 40,355 46,739

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts (see note 9) 11,998 11,998
Trade creditors 550 1,894
Taxation and social security - 14,000
Other creditors 2,376 2,270
14,924 30,162

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 2,000 -
Hire purchase contracts (see note 9) 11,998 23,995
Other creditors 232,343 221,155
246,341 245,150

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,000 -

C. S. Snowdon Ltd (Registered number: 08573885)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.6.24 30.6.23
£    £   
Net obligations repayable:
Within one year 11,998 11,998
Between one and five years 11,998 23,995
23,996 35,993

Non-cancellable operating leases
30.6.24 30.6.23
£    £   
Within one year 37,447 37,447
Between one and five years 128,388 128,388
In more than five years 39,868 43,249
205,703 209,084