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Company Registration No. 9001685 (England and Wales)
CE&L Limited Unaudited accounts for the year ended 31 May 2024
CE&L Limited Unaudited accounts Contents
Page
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CE&L Limited Company Information for the year ended 31 May 2024
Director
Mr F A Richards
Company Number
9001685 (England and Wales)
Registered Office
30 Wilbert Grove Beverley HU17 0AN United Kingdom
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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CE&L Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,176 
6,669 
Current assets
Debtors
13,040 
23,690 
Cash at bank and in hand
6,258 
4,026 
19,298 
27,716 
Creditors: amounts falling due within one year
(22,683)
(32,883)
Net current liabilities
(3,385)
(5,167)
Net assets
3,791 
1,502 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,691 
1,402 
Shareholders' funds
3,791 
1,502 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2024 and were signed on its behalf by
Mr F A Richards Director Company Registration No. 9001685
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CE&L Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
CE&L Limited is a private company, limited by shares, registered in England and Wales, registration number 9001685. The registered office is 30 Wilbert Grove, Beverley, HU17 0AN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Motor vehicles
25% wdv
Fixtures & fittings
20% on cost
Computer equipment
33% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is amortised at 20% wdv.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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CE&L Limited Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
21,984 
At 31 May 2024
21,984 
Amortisation
At 1 June 2023
21,984 
At 31 May 2024
21,984 
Net book value
At 31 May 2024
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
18,834 
8,450 
2,161 
840 
30,285 
Additions
3,185 
- 
- 
354 
3,539 
At 31 May 2024
22,019 
8,450 
2,161 
1,194 
33,824 
Depreciation
At 1 June 2023
15,668 
5,303 
2,161 
484 
23,616 
Charge for the year
2,313 
575 
- 
144 
3,032 
At 31 May 2024
17,981 
5,878 
2,161 
628 
26,648 
Net book value
At 31 May 2024
4,038 
2,572 
- 
566 
7,176 
At 31 May 2023
3,166 
3,147 
- 
356 
6,669 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,040 
23,690 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,077 
7,343 
Taxes and social security
457 
956 
Other creditors
856 
- 
Loans from directors
15,293 
24,584 
22,683 
32,883 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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CE&L Limited Notes to the Accounts for the year ended 31 May 2024
9
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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