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Registered Number: 09827207
England and Wales

 

 

 

CAMPUS TRADING LIMITED


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Tim Nokes
Andre Seidel
Registered Number 09827207
Registered Office Campus Skatepark
Watleys End Road
Winterbourne
Bristol
BS36 1QG
Accountants Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was that of retail shop and un-licenced cafe.
Directors
The directors who served the company throughout the year were as follows:
Tim Nokes
Andre Seidel
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Tim Nokes
Director

Date approved: 14 November 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Campus Trading Limited for the year ended 31 March 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Campus Trading Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Campus Trading Limited, as a body, in accordance with the terms of our engagement letter dated 09 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of Campus Trading Limited and state those matters that we have agreed to state to the Board of Directors of Campus Trading Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Campus Trading Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Campus Trading Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Campus Trading Limited. You consider that Campus Trading Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Campus Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2024.



Bond & Co Chartered Certified Accountants

Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
14 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,553    2,460 
2,553    2,460 
Current assets      
Stocks 4 12,000    11,000 
Debtors 5 5,101    9,499 
Cash at bank and in hand 14,021    10,126 
31,122    30,625 
Creditors: amount falling due within one year 6 (29,200)   (10,816)
Net current assets 1,922    19,809 
 
Total assets less current liabilities 4,475    22,269 
Creditors: amount falling due after more than one year 7 (9,068)   (15,000)
Provisions for liabilities 8   (467)
Net assets (4,593)   6,802 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (4,595)   6,800 
Shareholders' funds (4,593)   6,802 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 14 November 2024 and were signed on its behalf by:


-------------------------------
Tim Nokes
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2022 2  10,152  10,154 
Profit for the year (3,352) (3,352)
Total comprehensive income for the year (3,352) (3,352)
Total investments by and distributions to owners
At 31 March 2023 2  6,800  6,802 
At 01 April 2023 2  6,800  6,802 
Profit for the year (11,395) (11,395)
Total comprehensive income for the year (11,395) (11,395)
Total investments by and distributions to owners
At 31 March 2024 2  (4,595) (4,593)
5
General Information
Campus Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 09827207, registration address Campus Skatepark , Watleys End Road, Winterbourne, Bristol, BS36 1QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 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.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2023 4,101    4,101 
Additions 957    957 
Disposals  
At 31 March 2024 5,058    5,058 
Depreciation
At 01 April 2023 1,641    1,641 
Charge for year 864    864 
On disposals  
At 31 March 2024 2,505    2,505 
Net book values
Closing balance as at 31 March 2024 2,553    2,553 
Opening balance as at 01 April 2023 2,460    2,460 


4.

Stocks

2024
£
  2023
£
Stocks 12,000    11,000 
12,000    11,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 2,000   
Taking Control Account 3,101    9,499 
5,101    9,499 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,515    2,286 
Bank Loans & Overdrafts 1,800   
PAYE & Social Security 1,454   
Accrued Expenses 1,400    1,150 
Other Creditors 14,487    4,221 
Pension Payable 65    172 
Wages & Salaries Control Account 3,900   
VAT 3,579    2,987 
29,200    10,816 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 9,068    15,000 
9,068    15,000 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   467 
  467 

9.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Campus Skateparks CIC(14,488)(4,221)

A company in which Tim Nokes and Andre Seidel are directors.
6