2023-01-202024-01-312024-01-31false14607861CFR BUILDING LTD2024-10-17iso4217:GBPxbrli:pure146078612023-01-20146078612024-01-31146078612023-01-202024-01-31146078612023-01-19146078612023-01-19146078612023-01-192023-01-1914607861bus:SmallEntities2023-01-202024-01-3114607861bus:AuditExempt-NoAccountantsReport2023-01-202024-01-3114607861bus:AbridgedAccounts2023-01-202024-01-3114607861bus:PrivateLimitedCompanyLtd2023-01-202024-01-3114607861core:WithinOneYear2024-01-3114607861core:AfterOneYear2024-01-3114607861core:WithinOneYear2023-01-1914607861core:AfterOneYear2023-01-1914607861core:ShareCapital2024-01-3114607861core:SharePremium2024-01-3114607861core:RevaluationReserve2024-01-3114607861core:OtherReservesSubtotal2024-01-3114607861core:RetainedEarningsAccumulatedLosses2024-01-3114607861core:ShareCapital2023-01-1914607861core:SharePremium2023-01-1914607861core:RevaluationReserve2023-01-1914607861core:OtherReservesSubtotal2023-01-1914607861core:RetainedEarningsAccumulatedLosses2023-01-1914607861core:LandBuildings2024-01-3114607861core:PlantMachinery2024-01-3114607861core:Vehicles2024-01-3114607861core:FurnitureFittings2024-01-3114607861core:OfficeEquipment2024-01-3114607861core:NetGoodwill2024-01-3114607861core:IntangibleAssetsOtherThanGoodwill2024-01-3114607861core:ListedExchangeTraded2024-01-3114607861core:UnlistedNon-exchangeTraded2024-01-3114607861core:LandBuildings2023-01-1914607861core:PlantMachinery2023-01-1914607861core:Vehicles2023-01-1914607861core:FurnitureFittings2023-01-1914607861core:OfficeEquipment2023-01-1914607861core:NetGoodwill2023-01-1914607861core:IntangibleAssetsOtherThanGoodwill2023-01-1914607861core:ListedExchangeTraded2023-01-1914607861core:UnlistedNon-exchangeTraded2023-01-1914607861core:LandBuildings2023-01-202024-01-3114607861core:PlantMachinery2023-01-202024-01-3114607861core:Vehicles2023-01-202024-01-3114607861core:FurnitureFittings2023-01-202024-01-3114607861core:OfficeEquipment2023-01-202024-01-3114607861core:NetGoodwill2023-01-202024-01-3114607861core:IntangibleAssetsOtherThanGoodwill2023-01-202024-01-3114607861core:ListedExchangeTraded2023-01-202024-01-3114607861core:UnlistedNon-exchangeTraded2023-01-202024-01-3114607861core:MoreThanFiveYears2023-01-202024-01-3114607861core:Non-currentFinancialInstruments2024-01-3114607861core:Non-currentFinancialInstruments2023-01-1914607861dpl:CostSales2023-01-202024-01-3114607861dpl:DistributionCosts2023-01-202024-01-3114607861core:LandBuildings2023-01-202024-01-3114607861core:PlantMachinery2023-01-202024-01-3114607861core:Vehicles2023-01-202024-01-3114607861core:FurnitureFittings2023-01-202024-01-3114607861core:OfficeEquipment2023-01-202024-01-3114607861dpl:AdministrativeExpenses2023-01-202024-01-3114607861core:NetGoodwill2023-01-202024-01-3114607861core:IntangibleAssetsOtherThanGoodwill2023-01-202024-01-3114607861dpl:GroupUndertakings2023-01-202024-01-3114607861dpl:ParticipatingInterests2023-01-202024-01-3114607861dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-202024-01-3114607861core:ListedExchangeTraded2023-01-202024-01-3114607861dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-202024-01-3114607861core:UnlistedNon-exchangeTraded2023-01-202024-01-3114607861dpl:CostSales2023-01-192023-01-1914607861dpl:DistributionCosts2023-01-192023-01-1914607861core:LandBuildings2023-01-192023-01-1914607861core:PlantMachinery2023-01-192023-01-1914607861core:Vehicles2023-01-192023-01-1914607861core:FurnitureFittings2023-01-192023-01-1914607861core:OfficeEquipment2023-01-192023-01-1914607861dpl:AdministrativeExpenses2023-01-192023-01-1914607861core:NetGoodwill2023-01-192023-01-1914607861core:IntangibleAssetsOtherThanGoodwill2023-01-192023-01-1914607861dpl:GroupUndertakings2023-01-192023-01-1914607861dpl:ParticipatingInterests2023-01-192023-01-1914607861dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-192023-01-1914607861core:ListedExchangeTraded2023-01-192023-01-1914607861dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-192023-01-1914607861core:UnlistedNon-exchangeTraded2023-01-192023-01-1914607861core:NetGoodwill2024-01-3114607861core:IntangibleAssetsOtherThanGoodwill2024-01-3114607861core:LandBuildings2024-01-3114607861core:PlantMachinery2024-01-3114607861core:Vehicles2024-01-3114607861core:FurnitureFittings2024-01-3114607861core:OfficeEquipment2024-01-3114607861core:AfterOneYear2024-01-3114607861core:WithinOneYear2024-01-3114607861core:ListedExchangeTraded2024-01-3114607861core:UnlistedNon-exchangeTraded2024-01-3114607861core:ShareCapital2024-01-3114607861core:SharePremium2024-01-3114607861core:RevaluationReserve2024-01-3114607861core:OtherReservesSubtotal2024-01-3114607861core:RetainedEarningsAccumulatedLosses2024-01-3114607861core:NetGoodwill2023-01-1914607861core:IntangibleAssetsOtherThanGoodwill2023-01-1914607861core:LandBuildings2023-01-1914607861core:PlantMachinery2023-01-1914607861core:Vehicles2023-01-1914607861core:FurnitureFittings2023-01-1914607861core:OfficeEquipment2023-01-1914607861core:AfterOneYear2023-01-1914607861core:WithinOneYear2023-01-1914607861core:ListedExchangeTraded2023-01-1914607861core:UnlistedNon-exchangeTraded2023-01-1914607861core:ShareCapital2023-01-1914607861core:SharePremium2023-01-1914607861core:RevaluationReserve2023-01-1914607861core:OtherReservesSubtotal2023-01-1914607861core:RetainedEarningsAccumulatedLosses2023-01-1914607861core:NetGoodwill2023-01-1914607861core:IntangibleAssetsOtherThanGoodwill2023-01-1914607861core:LandBuildings2023-01-1914607861core:PlantMachinery2023-01-1914607861core:Vehicles2023-01-1914607861core:FurnitureFittings2023-01-1914607861core:OfficeEquipment2023-01-1914607861core:AfterOneYear2023-01-1914607861core:WithinOneYear2023-01-1914607861core:ListedExchangeTraded2023-01-1914607861core:UnlistedNon-exchangeTraded2023-01-1914607861core:ShareCapital2023-01-1914607861core:SharePremium2023-01-1914607861core:RevaluationReserve2023-01-1914607861core:OtherReservesSubtotal2023-01-1914607861core:RetainedEarningsAccumulatedLosses2023-01-1914607861core:AfterOneYear2023-01-202024-01-3114607861core:WithinOneYear2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:CostValuation2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-202024-01-3114607861core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3114607861core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3114607861core:Non-currentFinancialInstrumentscore:CostValuation2023-01-1914607861core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-1914607861core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-1914607861bus:Director12023-01-202024-01-31

CFR BUILDING LTD

Registered Number
14607861
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

CFR BUILDING LTD
Company Information
for the period from 20 January 2023 to 31 January 2024

Director

FRANCIS, Christopher

Registered Address

2d The Links
Herne Bay
CT6 7GQ

Place of Business

14 Fircroft Business Centre

Fircroft Way

Edenbridge

TN8 6EN


Registered Number

14607861 (England and Wales)
CFR BUILDING LTD
Balance Sheet as at
31 January 2024

Notes

2024

£

£

Current assets
Debtors43,749
Cash at bank and on hand8,722
52,471
Creditors amounts falling due within one year(50,020)
Net current assets (liabilities)2,451
Total assets less current liabilities2,451
Net assets2,451
Capital and reserves
Called up share capital100
Profit and loss account2,351
Shareholders' funds2,451
The financial statements were approved and authorised for issue by the Director on 17 October 2024, and are signed on its behalf by:
FRANCIS, Christopher
Director
Registered Company No. 14607861
CFR BUILDING LTD
Notes to the Financial Statements
for the period ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year1