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REGISTERED NUMBER: 05501814 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st July 2024

for

C & W Developments Limited

C & W Developments Limited (Registered number: 05501814)






Contents of the Financial Statements
for the Year Ended 31st July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C & W Developments Limited

Company Information
for the Year Ended 31st July 2024







DIRECTOR: M J Wood





REGISTERED OFFICE: 23 Gregory Drive
Kirkburton
Huddersfield
West Yorkshire
HD8 0XH





REGISTERED NUMBER: 05501814 (England and Wales)

C & W Developments Limited (Registered number: 05501814)

Balance Sheet
31st July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,305 19,073
Investment property 5 20,000 20,000
34,305 39,073

CURRENT ASSETS
Stocks 150,708 150,311
Debtors 6 77 371
Cash at bank 878 8,880
151,663 159,562
CREDITORS
Amounts falling due within one year 7 416,615 423,759
NET CURRENT LIABILITIES (264,952 ) (264,197 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(230,647

)

(225,124

)

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings (231,647 ) (226,124 )
SHAREHOLDERS' FUNDS (230,647 ) (225,124 )

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st July 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.

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 director and authorised for issue on 13th January 2025 and were signed by:



M J Wood - Director


C & W Developments Limited (Registered number: 05501814)

Notes to the Financial Statements
for the Year Ended 31st July 2024

1. STATUTORY INFORMATION

C & W Developments 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.

The accounts have been prepared on a going concern basis. This may not be appropriate as the company has net liabilities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on Reducing Balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is included at fair value. Gains and losses are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Any aggregate surplus or deficit arising from changes in fair value is transferred to a non - distributable reserve.

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

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.


C & W Developments Limited (Registered number: 05501814)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

2. ACCOUNTING POLICIES - continued
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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023
and 31st July 2024 33,907
DEPRECIATION
At 1st August 2023 14,834
Charge for year 4,768
At 31st July 2024 19,602
NET BOOK VALUE
At 31st July 2024 14,305
At 31st July 2023 19,073

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st August 2023
and 31st July 2024 20,000
NET BOOK VALUE
At 31st July 2024 20,000
At 31st July 2023 20,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 77 371

C & W Developments Limited (Registered number: 05501814)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Amounts owed to associates 203,568 203,568
Other creditors 213,047 220,191
416,615 423,759

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
1,000 Ordinary £1 1,000 1,000