IRIS Accounts Production v24.2.0.383 01348863 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary A shares 1.00000 Ordinary B shares 1.00000 Ordinary C shares 1.00000 Ordinary D shares 1.00000 Ordinary E shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh013488632023-03-31013488632024-03-31013488632023-04-012024-03-31013488632022-03-31013488632022-04-012023-03-31013488632023-03-3101348863ns15:EnglandWales2023-04-012024-03-3101348863ns14:PoundSterling2023-04-012024-03-3101348863ns10:Director12023-04-012024-03-3101348863ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3101348863ns10:SmallEntities2023-04-012024-03-3101348863ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3101348863ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3101348863ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3101348863ns10:FullAccounts2023-04-012024-03-310134886312023-04-012024-03-3101348863ns10:OrdinaryShareClass12023-04-012024-03-3101348863ns10:OrdinaryShareClass22023-04-012024-03-3101348863ns10:OrdinaryShareClass32023-04-012024-03-3101348863ns10:OrdinaryShareClass42023-04-012024-03-3101348863ns10:OrdinaryShareClass52023-04-012024-03-3101348863ns10:Director22023-04-012024-03-3101348863ns10:CompanySecretary12023-04-012024-03-3101348863ns10:RegisteredOffice2023-04-012024-03-3101348863ns5:CurrentFinancialInstruments2024-03-3101348863ns5:CurrentFinancialInstruments2023-03-3101348863ns5:Non-currentFinancialInstruments2024-03-3101348863ns5:Non-currentFinancialInstruments2023-03-3101348863ns5:ShareCapital2024-03-3101348863ns5:ShareCapital2023-03-3101348863ns5:SharePremium2024-03-3101348863ns5:SharePremium2023-03-3101348863ns5:RetainedEarningsAccumulatedLosses2024-03-3101348863ns5:RetainedEarningsAccumulatedLosses2023-03-3101348863ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3101348863ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-04-012024-03-3101348863ns5:LeaseholdImprovements2023-04-012024-03-3101348863ns5:PlantMachinery2023-04-012024-03-3101348863ns5:MotorVehicles2023-04-012024-03-3101348863ns5:NetGoodwill2023-03-3101348863ns5:NetGoodwill2024-03-3101348863ns5:NetGoodwill2023-03-3101348863ns5:LandBuildings2023-03-3101348863ns5:LeaseholdImprovements2023-03-3101348863ns5:PlantMachinery2023-03-3101348863ns5:MotorVehicles2023-03-3101348863ns5:LandBuildings2023-04-012024-03-3101348863ns5:LandBuildings2024-03-3101348863ns5:LeaseholdImprovements2024-03-3101348863ns5:PlantMachinery2024-03-3101348863ns5:MotorVehicles2024-03-3101348863ns5:LandBuildings2023-03-3101348863ns5:LeaseholdImprovements2023-03-3101348863ns5:PlantMachinery2023-03-3101348863ns5:MotorVehicles2023-03-3101348863ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3101348863ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3101348863ns10:OrdinaryShareClass12024-03-3101348863ns10:OrdinaryShareClass22024-03-3101348863ns10:OrdinaryShareClass32024-03-3101348863ns10:OrdinaryShareClass42024-03-3101348863ns10:OrdinaryShareClass52024-03-31
REGISTERED NUMBER: 01348863 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

C.A. STEVENS AND SONS
(TRANSPORT) LIMITED

C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.A. STEVENS AND SONS
(TRANSPORT) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr C A Stevens
Mr C G Stevens





SECRETARY: Mr C G Stevens





REGISTERED OFFICE: Old Stockbridge Road
Grateley
Andover
Hampshire
SP11 7EF





REGISTERED NUMBER: 01348863 (England and Wales)






C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 1,833,134 1,721,910
1,833,134 1,721,910

CURRENT ASSETS
Stocks 66,308 102,073
Debtors 7 774,910 669,662
Cash at bank and in hand 667,144 636,548
1,508,362 1,408,283
CREDITORS
Amounts falling due within one year 8 886,839 686,460
NET CURRENT ASSETS 621,523 721,823
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,454,657

2,443,733

CREDITORS
Amounts falling due after more than one
year

9

(355,596

)

(315,427

)

PROVISIONS FOR LIABILITIES (427,533 ) (312,401 )
NET ASSETS 1,671,528 1,815,905

CAPITAL AND RESERVES
Called up share capital 11 72,502 72,502
Share premium 47,772 47,772
Retained earnings 1,551,254 1,695,631
SHAREHOLDERS' FUNDS 1,671,528 1,815,905

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.

C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

BALANCE SHEET - continued
31 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 Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:





Mr C A Stevens - Director


C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

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


1. STATUTORY INFORMATION

C.A. Stevens and Sons (Transport) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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% straight line
Improvements to property - 10% straight line
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance and 20% on reducing balance

All fixed assets are initially recorded at cost.

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.

C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

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


3. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company contributes to defined contribution pension schemes. Contributions payable to the pension schemes are charged to the profit and loss account in the period to which they relate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements
Rental applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2023 - 28 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 30,000
AMORTISATION
At 1 April 2023
and 31 March 2024 30,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

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


6. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Motor
property property machinery vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023 494,539 84,797 628,689 2,964,024 4,172,049
Additions - 8,444 4,999 602,055 615,498
Disposals - - - (680,461 ) (680,461 )
At 31 March 2024 494,539 93,241 633,688 2,885,618 4,107,086
DEPRECIATION
At 1 April 2023 193,888 69,169 472,349 1,714,733 2,450,139
Charge for year 9,890 3,231 39,786 353,180 406,087
Eliminated on disposal - - - (582,274 ) (582,274 )
At 31 March 2024 203,778 72,400 512,135 1,485,639 2,273,952
NET BOOK VALUE
At 31 March 2024 290,761 20,841 121,553 1,399,979 1,833,134
At 31 March 2023 300,651 15,628 156,340 1,249,291 1,721,910

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 631,576 560,263
Other debtors 143,334 109,399
774,910 669,662

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 221,892 43,553
Trade creditors 487,881 416,976
Taxation and social security 65,859 90,796
Other creditors 111,207 135,135
886,839 686,460

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 355,596 315,427

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 577,488 358,980

C.A. STEVENS AND SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 01348863)

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


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
58,000 Ordinary A shares £1 58,000 58,000
2 Ordinary B shares £1 2 2
3,625 Ordinary C shares £1 3,625 3,625
3,625 Ordinary D shares £1 3,625 3,625
3,625 Ordinary E shares £1 3,625 3,625
3,625 Ordinary F shares £1 3,625 3,625
72,502 72,502