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CKR Utilities Limited

Registered Number
07222392
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

CKR Utilities Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Broadhurst, Craig Marshall

Registered Address

C/O Seftons
135 - 143 Union Street
Oldham
OL1 1TE

Registered Number

07222392 (England and Wales)
CKR Utilities Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3269,36185,107
269,36185,107
Current assets
Debtors41,213,0931,026,879
Current asset investments5460,926460,926
Cash at bank and on hand2,109,9211,847,690
3,783,9403,335,495
Creditors amounts falling due within one year6(1,201,632)(1,211,203)
Net current assets (liabilities)2,582,3082,124,292
Total assets less current liabilities2,851,6692,209,399
Creditors amounts falling due after one year7(165,736)-
Provisions for liabilities8(7,859)(7,859)
Net assets2,678,0742,201,540
Capital and reserves
Called up share capital22
Profit and loss account2,678,0722,201,538
Shareholders' funds2,678,0742,201,540
The financial statements were approved and authorised for issue by the Director on 19 November 2024, and are signed on its behalf by:
Broadhurst, Craig Marshall
Director
Registered Company No. 07222392
CKR Utilities Limited
Notes to the Financial Statements
for the year ended 30 April 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.
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.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings15
Vehicles25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year1517
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 May 2315,567110,5522,682128,801
Additions-270,495-270,495
Disposals-(54,500)-(54,500)
At 30 April 2415,567326,5472,682344,796
Depreciation and impairment
At 01 May 236,74536,22072943,694
Charge for year1,76447,64629349,703
On disposals-(17,962)-(17,962)
At 30 April 248,50965,9041,02275,435
Net book value
At 30 April 247,058260,6431,660269,361
At 30 April 238,82274,3321,95385,107
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables883,292802,499
Other debtors309,49072,482
Prepayments and accrued income20,311151,898
Total1,213,0931,026,879
5.Current asset investments
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables180,748305,338
Bank borrowings and overdrafts41,929288
Taxation and social security424,858306,520
Other creditors543,235595,612
Accrued liabilities and deferred income10,8623,445
Total1,201,6321,211,203
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts165,736-
Total165,736-
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7,8597,859
Total7,8597,859