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REGISTERED NUMBER: 06224390










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Castleford Domestic Appliances Limited

Castleford Domestic Appliances Limited (Registered number: 06224390)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Castleford Domestic Appliances Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: C G Tears





SECRETARY: Mrs H Tears





REGISTERED OFFICE: Ashton House
19 Prospect Road
Ossett
WF5 8AE





REGISTERED NUMBER: 06224390





ACCOUNTANTS: Hope Agar
Chartered Accountants
24a Marsh Street
Rothwell
Leeds
LS26 0BB

Castleford Domestic Appliances Limited (Registered number: 06224390)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10,000 15,000
Tangible assets 5 18,271 21,164
28,271 36,164

CURRENT ASSETS
Stocks 33,912 25,664
Debtors 6 18,245 15,105
Cash at bank and in hand 60,106 54,980
112,263 95,749
CREDITORS
Amounts falling due within one year 7 80,199 66,898
NET CURRENT ASSETS 32,064 28,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,335

65,015

CREDITORS
Amounts falling due after more than one
year

8

4,212

5,474
NET ASSETS 56,123 59,541

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 56,023 59,441
SHAREHOLDERS' FUNDS 56,123 59,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Castleford Domestic Appliances Limited (Registered number: 06224390)

Statement of Financial Position - continued
30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 January 2025 and were signed by:





C G Tears - Director


Castleford Domestic Appliances Limited (Registered number: 06224390)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Castleford Domestic Appliances Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Castleford Domestic Appliances Limited (Registered number: 06224390)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 50,000
AMORTISATION
At 1 May 2023 35,000
Charge for year 5,000
At 30 April 2024 40,000
NET BOOK VALUE
At 30 April 2024 10,000
At 30 April 2023 15,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 50,470
DEPRECIATION
At 1 May 2023 29,306
Charge for year 2,893
At 30 April 2024 32,199
NET BOOK VALUE
At 30 April 2024 18,271
At 30 April 2023 21,164

Castleford Domestic Appliances Limited (Registered number: 06224390)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2023 45,037
Transfer to ownership (17,850 )
At 30 April 2024 27,187
DEPRECIATION
At 1 May 2023 24,096
Charge for year 2,793
Transfer to ownership (12,202 )
At 30 April 2024 14,687
NET BOOK VALUE
At 30 April 2024 12,500
At 30 April 2023 20,941

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 18,245 15,105

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 4,415 7,389
Trade creditors 33,833 41,403
Taxation and social security 28,299 15,481
Other creditors 13,652 2,625
80,199 66,898

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 4,212 5,474

9. ULTIMATE CONTROLLING PARTY

The controlling party is C G Tears.