2023-06-012024-05-312024-05-31false05132930THE COMPLETE RUNNER LIMITED2025-01-31falseiso4217:GBPxbrli:pure051329302023-06-01051329302024-05-31051329302023-06-012024-05-31051329302022-06-01051329302023-05-31051329302022-06-012023-05-3105132930bus:SmallEntities2023-06-012024-05-3105132930bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3105132930bus:FullAccounts2023-06-012024-05-3105132930bus:PrivateLimitedCompanyLtd2023-06-012024-05-3105132930core:WithinOneYear2024-05-3105132930core:AfterOneYear2024-05-3105132930core:WithinOneYear2023-05-3105132930core:AfterOneYear2023-05-3105132930core:ShareCapital2024-05-3105132930core:SharePremium2024-05-3105132930core:RevaluationReserve2024-05-3105132930core:OtherReservesSubtotal2024-05-3105132930core:RetainedEarningsAccumulatedLosses2024-05-3105132930core:ShareCapital2023-05-3105132930core:SharePremium2023-05-3105132930core:RevaluationReserve2023-05-3105132930core:OtherReservesSubtotal2023-05-3105132930core:RetainedEarningsAccumulatedLosses2023-05-3105132930core:LandBuildings2024-05-3105132930core:PlantMachinery2024-05-3105132930core:Vehicles2024-05-3105132930core:FurnitureFittings2024-05-3105132930core:OfficeEquipment2024-05-3105132930core:NetGoodwill2024-05-3105132930core:IntangibleAssetsOtherThanGoodwill2024-05-3105132930core:ListedExchangeTraded2024-05-3105132930core:UnlistedNon-exchangeTraded2024-05-3105132930core:LandBuildings2023-05-3105132930core:PlantMachinery2023-05-3105132930core:Vehicles2023-05-3105132930core:FurnitureFittings2023-05-3105132930core:OfficeEquipment2023-05-3105132930core:NetGoodwill2023-05-3105132930core:IntangibleAssetsOtherThanGoodwill2023-05-3105132930core:ListedExchangeTraded2023-05-3105132930core:UnlistedNon-exchangeTraded2023-05-3105132930core:LandBuildings2023-06-012024-05-3105132930core:PlantMachinery2023-06-012024-05-3105132930core:Vehicles2023-06-012024-05-3105132930core:FurnitureFittings2023-06-012024-05-3105132930core:OfficeEquipment2023-06-012024-05-3105132930core:NetGoodwill2023-06-012024-05-3105132930core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3105132930core:ListedExchangeTraded2023-06-012024-05-3105132930core:UnlistedNon-exchangeTraded2023-06-012024-05-3105132930core:MoreThanFiveYears2023-06-012024-05-3105132930core:Non-currentFinancialInstruments2024-05-3105132930core:Non-currentFinancialInstruments2023-05-3105132930dpl:CostSales2023-06-012024-05-3105132930dpl:DistributionCosts2023-06-012024-05-3105132930core:LandBuildings2023-06-012024-05-3105132930core:PlantMachinery2023-06-012024-05-3105132930core:Vehicles2023-06-012024-05-3105132930core:FurnitureFittings2023-06-012024-05-3105132930core:OfficeEquipment2023-06-012024-05-3105132930dpl:AdministrativeExpenses2023-06-012024-05-3105132930core:NetGoodwill2023-06-012024-05-3105132930core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3105132930dpl:GroupUndertakings2023-06-012024-05-3105132930dpl:ParticipatingInterests2023-06-012024-05-3105132930dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3105132930core:ListedExchangeTraded2023-06-012024-05-3105132930dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3105132930core:UnlistedNon-exchangeTraded2023-06-012024-05-3105132930dpl:CostSales2022-06-012023-05-3105132930dpl:DistributionCosts2022-06-012023-05-3105132930core:LandBuildings2022-06-012023-05-3105132930core:PlantMachinery2022-06-012023-05-3105132930core:Vehicles2022-06-012023-05-3105132930core:FurnitureFittings2022-06-012023-05-3105132930core:OfficeEquipment2022-06-012023-05-3105132930dpl:AdministrativeExpenses2022-06-012023-05-3105132930core:NetGoodwill2022-06-012023-05-3105132930core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3105132930dpl:GroupUndertakings2022-06-012023-05-3105132930dpl:ParticipatingInterests2022-06-012023-05-3105132930dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3105132930core:ListedExchangeTraded2022-06-012023-05-3105132930dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3105132930core:UnlistedNon-exchangeTraded2022-06-012023-05-3105132930core:NetGoodwill2024-05-3105132930core:IntangibleAssetsOtherThanGoodwill2024-05-3105132930core:LandBuildings2024-05-3105132930core:PlantMachinery2024-05-3105132930core:Vehicles2024-05-3105132930core:FurnitureFittings2024-05-3105132930core:OfficeEquipment2024-05-3105132930core:AfterOneYear2024-05-3105132930core:WithinOneYear2024-05-3105132930core:ListedExchangeTraded2024-05-3105132930core:UnlistedNon-exchangeTraded2024-05-3105132930core:ShareCapital2024-05-3105132930core:SharePremium2024-05-3105132930core:RevaluationReserve2024-05-3105132930core:OtherReservesSubtotal2024-05-3105132930core:RetainedEarningsAccumulatedLosses2024-05-3105132930core:NetGoodwill2023-05-3105132930core:IntangibleAssetsOtherThanGoodwill2023-05-3105132930core:LandBuildings2023-05-3105132930core:PlantMachinery2023-05-3105132930core:Vehicles2023-05-3105132930core:FurnitureFittings2023-05-3105132930core:OfficeEquipment2023-05-3105132930core:AfterOneYear2023-05-3105132930core:WithinOneYear2023-05-3105132930core:ListedExchangeTraded2023-05-3105132930core:UnlistedNon-exchangeTraded2023-05-3105132930core:ShareCapital2023-05-3105132930core:SharePremium2023-05-3105132930core:RevaluationReserve2023-05-3105132930core:OtherReservesSubtotal2023-05-3105132930core:RetainedEarningsAccumulatedLosses2023-05-3105132930core:NetGoodwill2022-06-0105132930core:IntangibleAssetsOtherThanGoodwill2022-06-0105132930core:LandBuildings2022-06-0105132930core:PlantMachinery2022-06-0105132930core:Vehicles2022-06-0105132930core:FurnitureFittings2022-06-0105132930core:OfficeEquipment2022-06-0105132930core:AfterOneYear2022-06-0105132930core:WithinOneYear2022-06-0105132930core:ListedExchangeTraded2022-06-0105132930core:UnlistedNon-exchangeTraded2022-06-0105132930core:ShareCapital2022-06-0105132930core:SharePremium2022-06-0105132930core:RevaluationReserve2022-06-0105132930core:OtherReservesSubtotal2022-06-0105132930core:RetainedEarningsAccumulatedLosses2022-06-0105132930core:AfterOneYear2023-06-012024-05-3105132930core:WithinOneYear2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3105132930core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3105132930core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3105132930core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3105132930core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3105132930core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3105132930bus:Director12023-06-012024-05-3105132930bus:Director22023-06-012024-05-31

THE COMPLETE RUNNER LIMITED

Registered Number
05132930
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

THE COMPLETE RUNNER LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

LONERGAN, Patricia
LONERGAN, Terence Maurice William

Company Secretary

LONERGAN, Patricia

Registered Address

Holmestead House
Leeds Road
Ilkley
LS29 8EQ

Registered Number

05132930 (England and Wales)
THE COMPLETE RUNNER LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3-9,300
Tangible assets45,6072,084
5,60711,384
Current assets
Stocks117,172116,565
Debtors519,24932,869
Cash at bank and on hand162,846144,615
299,267294,049
Creditors amounts falling due within one year6(265,938)(265,700)
Net current assets (liabilities)33,32928,349
Total assets less current liabilities38,93639,733
Provisions for liabilities7(1,149)(397)
Net assets37,78739,336
Capital and reserves
Called up share capital22
Profit and loss account37,78539,334
Shareholders' funds37,78739,336
The financial statements were approved and authorised for issue by the Board of Directors on 31 January 2025, and are signed on its behalf by:
LONERGAN, Terence Maurice William
Director
Registered Company No. 05132930
THE COMPLETE RUNNER LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings15-
Office Equipment153
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
2.Average number of employees

20242023
Average number of employees during the year76
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 June 23186,000186,000
At 31 May 24186,000186,000
Amortisation and impairment
At 01 June 23176,700176,700
Charge for year9,3009,300
At 31 May 24186,000186,000
Net book value
At 31 May 24--
At 31 May 239,3009,300
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 June 232,22228,42730,649
Additions-4,9844,984
At 31 May 242,22233,41135,633
Depreciation and impairment
At 01 June 232,03426,53128,565
Charge for year281,4331,461
At 31 May 242,06227,96430,026
Net book value
At 31 May 241605,4475,607
At 31 May 231881,8962,084
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables15,97027,482
Other debtors1,6373,499
Prepayments and accrued income1,6421,888
Total19,24932,869
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,08923,429
Taxation and social security13,54514,861
Other creditors226,266206,143
Accrued liabilities and deferred income4,03821,267
Total265,938265,700
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.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,149397
Total1,149397
8.Related party transactions
During the year the company occupied premises owned by the directors, for which no charge was made. Included within other creditors, due within one year, is a balance due to the directors P and T Lonergan of £225,968 (2023: £205,770). Interest is charged on this amount and this is repayable on demand.