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Collar Craft Ltd

Registered Number
13308021
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Collar Craft Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Sully, Justin Alex
Sully, Roland Andrew

Registered Address

4 Longcroft Road
Yeovil
BA21 4RR

Place of Business

53 Brookfields

Castle Cary

Somerset

BA7 7BS


Registered Number

13308021 (England and Wales)
Collar Craft Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,3511,690
1,3511,690
Current assets
Stocks8,1623,827
Debtors425,563-
Cash at bank and on hand17,63022,064
51,35525,891
Creditors amounts falling due within one year5(12,291)(5,690)
Net current assets (liabilities)39,06420,201
Total assets less current liabilities40,41521,891
Provisions for liabilities(257)(321)
Net assets40,15821,570
Capital and reserves
Called up share capital100100
Profit and loss account40,05821,470
Shareholders' funds40,15821,570
The financial statements were approved and authorised for issue by the Board of Directors on 10 January 2025, and are signed on its behalf by:
Sully, Roland Andrew
Director
Registered Company No. 13308021
Collar Craft Ltd
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Office Equipment25
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year20
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 232,600
At 30 April 242,600
Depreciation and impairment
At 01 May 23910
Charge for year339
At 30 April 241,249
Net book value
At 30 April 241,351
At 30 April 231,690
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables25,563-
Total25,563-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables122-
Taxation and social security8,2273,552
Other creditors3,0831,327
Accrued liabilities and deferred income859811
Total12,2915,690
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.