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Registered number: 01308848
C Plumb & Sons (Hatfield) Ltd
Unaudited Financial Statements
For The Year Ended 1 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01308848
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,280,011 1,280,756
Investments 5 2 2
1,280,013 1,280,758
CURRENT ASSETS
Debtors 6 218,239 317,523
Cash at bank and in hand 505,924 317,175
724,163 634,698
Creditors: Amounts Falling Due Within One Year 7 (312,272 ) (226,192 )
NET CURRENT ASSETS (LIABILITIES) 411,891 408,506
TOTAL ASSETS LESS CURRENT LIABILITIES 1,691,904 1,689,264
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (77,000 ) (77,000 )
NET ASSETS 1,614,904 1,612,264
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Other reserves 657,721 657,721
Profit and Loss Account 947,183 944,543
SHAREHOLDERS' FUNDS 1,614,904 1,612,264
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For the year ending 1 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Plumb
Director
27/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
C Plumb & Sons (Hatfield) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01308848 . The registered office is Chester Villa, Mosscroft Lane , Hatfield Doncaster , S Yorks, DN7 6BE.

The financial statements are presented in sterling which is the functional currency of the company.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain assets.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 15% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.5. Investment Property
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less


Historical Fair value changes in investment properties are recorded in non distributable Fair Value reserve (Other reserves) Gains are recognised in the profit and loss account.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 2 May 2023 1,280,000 422,650 104,270 18,784 1,825,704
Disposals - (1,845 ) - - (1,845 )
As at 1 May 2024 1,280,000 420,805 104,270 18,784 1,823,859
Depreciation
As at 2 May 2023 - 421,897 104,267 18,784 544,948
Provided during the period - 745 - - 745
Disposals - (1,845 ) - - (1,845 )
As at 1 May 2024 - 420,797 104,267 18,784 543,848
Net Book Value
As at 1 May 2024 1,280,000 8 3 - 1,280,011
As at 2 May 2023 1,280,000 753 3 - 1,280,756
The Net Book Value of Tangible Fixed Assets includes an amount of NIL (2022 £ NIL) in respect of assets under finance leases.
5. Investments
Other
£
Cost
As at 2 May 2023 2
As at 1 May 2024 2
Provision
As at 2 May 2023 -
As at 1 May 2024 -
...CONTINUED
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Net Book Value
As at 1 May 2024 2
As at 2 May 2023 2
The company owns 100% of the share capital of Plumb Polymers Ltd a UK company.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,501 1,278
Prepayments and accrued income 21,628 48,541
Social security and other Taxes 2,990 2,990
Amounts owed by associated companies 191,120 264,714
218,239 317,523
At 1st May 2024 C Plumb & Sons (Hatfield) Ltd was owed the following amounts by companies which also had Mr A Plumb as director Berand Homes Ltd £164493 (2023- £164431). Gamesuper Ltd £26522 (2023 50006). At the year end there was no debtor on the Director Loan Account.
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 40 1,840
Corporation tax 33,553 27,504
Other taxes and social security 6,213 15,249
Other creditors 103,105 99,230
Deposits 5,250 5,250
Accruals and deferred income 40,233 77,119
Amounts owed to subsidiaries 12,878 -
Amounts owed to associated companies 111,000 -
312,272 226,192
At 1st May 2024 C Plumb & Sons (Hatfield) Ltd  owed the following amounts by companies which also had Mr A Plumb as director. Pickups Paper Recovery Service Ltd £111000 (2023 - £45462 debtor).  Plumb Polymers Ltd 12878   (2023 4722 debtor) 
8. Deferred Taxation
The deferred tax creditor relates to the fair value of investment property.
2024 2023
£ £
Other timing differences 77,000 77,000
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
10. Ultimate Controlling Party

The share capital is owned 50% by Mr A Plumb . Mr A Plumb is the Managing director of the company.

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