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REGISTERED NUMBER: 04699540 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Cheethams Coal Limited

Cheethams Coal Limited (Registered number: 04699540)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cheethams Coal Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr A Cheetham
Mrs J Cheetham





SECRETARY: Mrs J Cheetham





REGISTERED OFFICE: Unit 22
Bradley Hall Industrial Estate
Bradley Lane
Standish, Wigan
Lancashire
WN6 0XQ





REGISTERED NUMBER: 04699540 (England and Wales)





ACCOUNTANTS: Ashford Rainham Limited
10-12 Upper Dicconson St
Wigan
Lancashire
WN1 2AD

Cheethams Coal Limited (Registered number: 04699540)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 657,446 642,690
657,446 642,690

CURRENT ASSETS
Stocks 42,250 68,750
Debtors 6 10,275 171,582
Cash at bank and in hand 260,775 231,433
313,300 471,765
CREDITORS
Amounts falling due within one year 7 61,602 75,858
NET CURRENT ASSETS 251,698 395,907
TOTAL ASSETS LESS CURRENT
LIABILITIES

909,144

1,038,597

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 909,044 1,038,497
SHAREHOLDERS' FUNDS 909,144 1,038,597

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 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.

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 24 January 2025 and were signed on its behalf by:




Mrs J Cheetham - Director



Mr A Cheetham - Director


Cheethams Coal Limited (Registered number: 04699540)

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

1. STATUTORY INFORMATION

Cheethams Coal 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 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 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Cheethams Coal Limited (Registered number: 04699540)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 153,603
AMORTISATION
At 1 May 2023
and 30 April 2024 153,603
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 576,608 220,440 797,048
Additions - 38,054 38,054
At 30 April 2024 576,608 258,494 835,102
DEPRECIATION
At 1 May 2023 - 154,358 154,358
Charge for year - 23,298 23,298
At 30 April 2024 - 177,656 177,656
NET BOOK VALUE
At 30 April 2024 576,608 80,838 657,446
At 30 April 2023 576,608 66,082 642,690

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,700 9,700
Other debtors 575 161,882
10,275 171,582

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 42,959 66,188
Taxation and social security 14,409 5,526
Other creditors 4,234 4,144
61,602 75,858