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REGISTERED NUMBER: 10747532 (England and Wales)















C3 DESIGN APPROVALS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)

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










Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


C3 DESIGN APPROVALS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr M Nock
Mr J.B. Cumberlidge





REGISTERED OFFICE: 15-17 Church Street
Stourbridge
West Midlands
DY8 1LU





REGISTERED NUMBER: 10747532 (England and Wales)





ACCOUNTANTS: Folkes Worton LLP
15-17 Church Street
Stourbridge
West Midlands
DY8 1LU

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C3 Design Approvals Limited for the year ended 31 March 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C3 Design Approvals Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C3 Design Approvals Limited and state those matters that we have agreed to state to the Board of Directors of C3 Design Approvals Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C3 Design Approvals Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C3 Design Approvals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C3 Design Approvals Limited. You consider that C3 Design Approvals 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 financial statements of C3 Design Approvals 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 financial statements.






Folkes Worton LLP
15-17 Church Street
Stourbridge
West Midlands
DY8 1LU


19 November 2024

C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,711 22,017

CURRENT ASSETS
Debtors 5 704,509 466,688
Cash at bank 198,377 199,414
902,886 666,102
CREDITORS
Amounts falling due within one year 6 419,661 255,888
NET CURRENT ASSETS 483,225 410,214
TOTAL ASSETS LESS CURRENT
LIABILITIES

501,936

432,231

PROVISIONS FOR LIABILITIES 4,678 5,504
NET ASSETS 497,258 426,727

CAPITAL AND RESERVES
Called up share capital 303 303
Retained earnings 496,955 426,424
SHAREHOLDERS' FUNDS 497,258 426,727

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.

C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)

STATEMENT OF FINANCIAL POSITION - 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 19 November 2024 and were signed on its behalf by:




Mr M Nock - Director Mr G.M. Easthope - Director




Mr J.B. Cumberlidge - Director


C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)

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


1. STATUTORY INFORMATION

C3 Design Approvals 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.

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 represents net sales of goods/services, excluding value added tax

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

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

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.

C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 719 32,129 6,561 39,409
Additions 90 - 5,233 5,323
At 31 March 2024 809 32,129 11,794 44,732
DEPRECIATION
At 1 April 2023 347 12,852 4,193 17,392
Charge for year 142 6,426 2,061 8,629
At 31 March 2024 489 19,278 6,254 26,021
NET BOOK VALUE
At 31 March 2024 320 12,851 5,540 18,711
At 31 March 2023 372 19,277 2,368 22,017

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 548,230 425,257
Amounts owed by group undertakings 107,375 -
Other debtors 48,904 41,431
704,509 466,688

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 138,219 33,678
Taxation and social security 274,659 215,650
Other creditors 6,783 6,560
419,661 255,888

C3 DESIGN APPROVALS LIMITED (REGISTERED NUMBER: 10747532)

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


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
Mr J.B. Cumberlidge
Balance outstanding at start of year - 101
Amounts repaid - (101 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr M Nock
Balance outstanding at start of year - 101
Amounts repaid - (101 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr G.M. Easthope
Balance outstanding at start of year - 102
Amounts repaid - (102 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

8. RELATED PARTY DISCLOSURES

C3 Design Approvals Limited is a wholly owned subsidiary of CEN Holdings Limited.
At the balance sheet date CEN Holdings Limited was owed £138,219 (2023 £33,678) by C3 Design Approvals Limited.