IRIS Accounts Production v24.2.0.383 09284950 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092849502023-01-31092849502024-01-31092849502023-02-012024-01-31092849502022-01-31092849502022-02-012023-01-31092849502023-01-3109284950ns15:EnglandWales2023-02-012024-01-3109284950ns14:PoundSterling2023-02-012024-01-3109284950ns10:Director12023-02-012024-01-3109284950ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3109284950ns10:SmallEntities2023-02-012024-01-3109284950ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3109284950ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3109284950ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3109284950ns10:FullAccounts2023-02-012024-01-3109284950ns10:Director22023-02-012024-01-3109284950ns10:RegisteredOffice2023-02-012024-01-3109284950ns5:CurrentFinancialInstruments2024-01-3109284950ns5:CurrentFinancialInstruments2023-01-3109284950ns5:Non-currentFinancialInstruments2024-01-3109284950ns5:Non-currentFinancialInstruments2023-01-3109284950ns5:ShareCapital2024-01-3109284950ns5:ShareCapital2023-01-3109284950ns5:RetainedEarningsAccumulatedLosses2024-01-3109284950ns5:RetainedEarningsAccumulatedLosses2023-01-3109284950ns5:PlantMachinery2023-02-012024-01-3109284950ns5:MotorVehicles2023-02-012024-01-3109284950ns5:ComputerEquipment2023-02-012024-01-3109284950ns5:PlantMachinery2023-01-3109284950ns5:MotorVehicles2023-01-3109284950ns5:ComputerEquipment2023-01-3109284950ns5:PlantMachinery2024-01-3109284950ns5:MotorVehicles2024-01-3109284950ns5:ComputerEquipment2024-01-3109284950ns5:PlantMachinery2023-01-3109284950ns5:MotorVehicles2023-01-3109284950ns5:ComputerEquipment2023-01-3109284950ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3109284950ns5:WithinOneYearns5:CurrentFinancialInstruments2023-01-3109284950ns10:Director222023-01-3109284950ns10:Director222022-01-3109284950ns10:Director222023-02-012024-01-3109284950ns10:Director222022-02-012023-01-3109284950ns10:Director222024-01-3109284950ns10:Director222023-01-31092849501ns10:Director12023-01-31092849501ns10:Director12022-01-31092849501ns10:Director12023-02-012024-01-31092849501ns10:Director12022-02-012023-01-31092849501ns10:Director12024-01-31092849501ns10:Director12023-01-31
REGISTERED NUMBER: 09284950 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

C & C (KENT) LTD

C & C (KENT) LTD (Registered number: 09284950)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & C (KENT) LTD

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mr J Clarke
Mr D B Church





REGISTERED OFFICE: 25a School Lane
Iwade
Sittingbourne
Kent
ME9 8RS





REGISTERED NUMBER: 09284950 (England and Wales)





ACCOUNTANT: Peter J Rippengale MAAT
Easterhay Limited
11 The Poles
Upchurch
Sittingbourne
Kent
ME9 7EX

C & C (KENT) LTD (Registered number: 09284950)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,328 24,323

CURRENT ASSETS
Stocks 415,373 427,754
Debtors 5 22,881 7,438
Cash at bank and in hand 15,089 16,869
453,343 452,061
CREDITORS
Amounts falling due within one year 6 437,668 386,771
NET CURRENT ASSETS 15,675 65,290
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,003

89,613

CREDITORS
Amounts falling due after more than one year 7 (19,002 ) (32,392 )

PROVISIONS FOR LIABILITIES (3,672 ) (4,621 )
NET ASSETS 12,329 52,600

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 12,129 52,400
SHAREHOLDERS' FUNDS 12,329 52,600

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 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 & C (KENT) LTD (Registered number: 09284950)

Balance Sheet - continued
31 January 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 12 October 2024 and were signed on its behalf by:





Mr J Clarke - Director


C & C (KENT) LTD (Registered number: 09284950)

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

1. STATUTORY INFORMATION

C & C (KENT) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other taxes, as relating to sales of new products.

Sales of used stock items under the margin scheme are measured at their gross value, with the associated value added tax recorded as a cost of sale.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment, fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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

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

Where assets are financed by leasing agreements that give rights approximating to ownership the assets are treated as if they were purchased outright. The amount capitalised is the fair value of the asset concerned. The corresponding liability to the leasing company is included as a finance lease obligation. Depreciation on leased assets is charged to the profit and loss account over the shorter of the lease terms and their useful lives. Leasing payments are treated as consisting of capital and interest elements, interest being charged to the profit and loss account in an approximate proportion to the outstanding capital balance. All other leases are treated as operating leases and are charged to the profit and loss account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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 & C (KENT) LTD (Registered number: 09284950)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Equipment,
fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 30,196 55,697 12,729 98,622
Additions 3,418 5,000 200 8,618
At 31 January 2024 33,614 60,697 12,929 107,240
DEPRECIATION
At 1 February 2023 21,061 40,850 12,388 74,299
Charge for year 3,953 9,379 281 13,613
At 31 January 2024 25,014 50,229 12,669 87,912
NET BOOK VALUE
At 31 January 2024 8,600 10,468 260 19,328
At 31 January 2023 9,135 14,847 341 24,323

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 17,996 6,336
Other debtors 4,885 1,102
22,881 7,438

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 3,390 3,450
Trade creditors 88,917 34,141
Taxation and social security 12,702 27,844
Other creditors 322,659 311,336
437,668 386,771

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 14,167 24,167
Hire purchase contracts 4,835 8,225
19,002 32,392

C & C (KENT) LTD (Registered number: 09284950)

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

8. FINANCIAL INSTRUMENTS

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, bank finance and loans from other third parties.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Mr D B Church
Balance outstanding at start of year 172,143 137,172
Amounts advanced 24,000 66,051
Amounts repaid (34,277 ) (31,080 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 161,866 172,143

Mr J Clarke
Balance outstanding at start of year 126,382 63,591
Amounts advanced 34,700 98,995
Amounts repaid (21,943 ) (36,204 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 139,139 126,382