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REGISTERED NUMBER: 12525513 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

C L Salmon Holdings Limited

C L Salmon Holdings Limited (Registered number: 12525513)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C L Salmon Holdings Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: C L Salmon
Mrs J L Betts
H G Salmon
C W Salmon





REGISTERED OFFICE: Atherton Way
Brigg
DN20 8AR





REGISTERED NUMBER: 12525513 (England and Wales)

C L Salmon Holdings Limited (Registered number: 12525513)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 3,509,471
Investments 5 30,776 30,876
Investment property 6 5,668,461 -
5,699,237 3,540,347

CURRENT ASSETS
Stocks 1,142,986 -
Debtors 7 1,298,931 1,462,697
Cash at bank 86,287 251,158
2,528,204 1,713,855
CREDITORS
Amounts falling due within one year 8 2,709,873 971,077
NET CURRENT (LIABILITIES)/ASSETS (181,669 ) 742,778
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,517,568

4,283,125

CAPITAL AND RESERVES
Called up share capital 210 210
Retained earnings 5,517,358 4,282,915
SHAREHOLDERS' FUNDS 5,517,568 4,283,125

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

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

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 25 September 2024 and were signed on its behalf by:





C L Salmon - Director


C L Salmon Holdings Limited (Registered number: 12525513)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

C L Salmon Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about C L Salmon Holdings Limited 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.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 1 ) .

C L Salmon Holdings Limited (Registered number: 12525513)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 April 2023 3,509,471
Additions 2,158,989
Reclassification/transfer (5,668,460 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 3,509,471

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2023 30,876
Disposals (100 )
At 31 March 2024 30,776
NET BOOK VALUE
At 31 March 2024 30,776
At 31 March 2023 30,876

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Reclassification/transfer 5,668,461
At 31 March 2024 5,668,461
NET BOOK VALUE
At 31 March 2024 5,668,461

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 13,217 2,322
Amounts owed by group undertakings 1,264,995 1,316,775
Other debtors 20,719 143,600
1,298,931 1,462,697

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 2,339,429 660,650
Taxation and social security 13,821 -
Other creditors 356,623 310,427
2,709,873 971,077