Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falseEngineering services1716truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04479974 2023-08-01 2024-07-31 04479974 2022-08-01 2023-07-31 04479974 2024-07-31 04479974 2023-07-31 04479974 c:Director1 2023-08-01 2024-07-31 04479974 d:Buildings 2023-08-01 2024-07-31 04479974 d:Buildings 2024-07-31 04479974 d:Buildings 2023-07-31 04479974 d:Buildings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04479974 d:Buildings d:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 04479974 d:PlantMachinery 2023-08-01 2024-07-31 04479974 d:PlantMachinery 2024-07-31 04479974 d:PlantMachinery 2023-07-31 04479974 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04479974 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 04479974 d:MotorVehicles 2023-08-01 2024-07-31 04479974 d:MotorVehicles 2024-07-31 04479974 d:MotorVehicles 2023-07-31 04479974 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04479974 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 04479974 d:FurnitureFittings 2023-08-01 2024-07-31 04479974 d:FurnitureFittings 2024-07-31 04479974 d:FurnitureFittings 2023-07-31 04479974 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04479974 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 04479974 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 04479974 d:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 04479974 d:CurrentFinancialInstruments 2024-07-31 04479974 d:CurrentFinancialInstruments 2023-07-31 04479974 d:Non-currentFinancialInstruments 2024-07-31 04479974 d:Non-currentFinancialInstruments 2023-07-31 04479974 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 04479974 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 04479974 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 04479974 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 04479974 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 04479974 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-07-31 04479974 d:ShareCapital 2024-07-31 04479974 d:ShareCapital 2023-07-31 04479974 d:RetainedEarningsAccumulatedLosses 2024-07-31 04479974 d:RetainedEarningsAccumulatedLosses 2023-07-31 04479974 c:FRS102 2023-08-01 2024-07-31 04479974 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 04479974 c:FullAccounts 2023-08-01 2024-07-31 04479974 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 04479974 6 2023-08-01 2024-07-31 04479974 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-07-31 04479974 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-07-31 04479974 d:LeasedAssetsHeldAsLessee 2024-07-31 04479974 d:LeasedAssetsHeldAsLessee 2023-07-31 04479974 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 04479974










CAMPBELL & HALL ENGINEERING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
CAMPBELL & HALL ENGINEERING LIMITED
REGISTERED NUMBER: 04479974

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
516,849
389,038

  
516,849
389,038

CURRENT ASSETS
  

Stocks
  
4,670
19,220

Debtors: amounts falling due within one year
 6 
652,181
676,093

Cash at bank and in hand
 7 
592,498
471,036

  
1,249,349
1,166,349

Creditors: amounts falling due within one year
 8 
(184,880)
(210,260)

NET CURRENT ASSETS
  
 
 
1,064,469
 
 
956,089

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,581,318
1,345,127

Creditors: amounts falling due after more than one year
 9 
(94,257)
(28,202)

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(54,437)
(36,415)

  
 
 
(54,437)
 
 
(36,415)

NET ASSETS
  
1,432,624
1,280,510


CAPITAL AND RESERVES
  

Called up share capital 
  
1
1

Profit and loss account
  
1,432,623
1,280,509

  
1,432,624
1,280,510


Page 1

 
CAMPBELL & HALL ENGINEERING LIMITED
REGISTERED NUMBER: 04479974
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P A Messham
Director

Date: 6 February 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CAMPBELL & HALL ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


GENERAL INFORMATION

The company is a private company, limited by shares, incorporated in England and Wales and its registered office is:-
Bewley House
Alvis Close
Cowpen Industrial Estate
Billingham
TS23 4JB

2.ACCOUNTING POLICIES

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.
The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

Leased assets: the company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the statement of income and retained earnings in the same period as the related expenditure.

 
2.5

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

Page 3

 
CAMPBELL & HALL ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.ACCOUNTING POLICIES (continued)


2.5
Tangible fixed assets (CONTINUED)

Land and buildings includes land of £32,000 (2023: £32,000) which is not depreciated. 

Depreciation is provided on the following basis:

Plant & machinery
-
10%
straight line (computers 33.33%)
Motor vehicles
-
25%
straight line
Freehold buildings
-
4%
straight line

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 17 (2023 - 16).

Page 4

 
CAMPBELL & HALL ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Freehold property
Plant & Machinery
Motor Vehicles
Fixtures & Fittings
Total

£
£
£
£
£



COST OR VALUATION


At 1 August 2023
367,552
415,834
21,128
18,450
822,964


Additions
9,115
84,142
92,003
-
185,260


Disposals
-
(94,184)
(21,128)
-
(115,312)



At 31 July 2024

376,667
405,792
92,003
18,450
892,912



DEPRECIATION


At 1 August 2023
170,403
228,214
21,128
14,181
433,926


Charge for the year on owned assets
13,697
23,279
11,363
3,415
51,754


Charge for the year on financed assets
-
-
4,419
-
4,419


Disposals
-
(92,908)
(21,128)
-
(114,036)



At 31 July 2024

184,100
158,585
15,782
17,596
376,063



NET BOOK VALUE



At 31 July 2024
192,567
247,207
76,221
854
516,849



At 31 July 2023
197,149
187,620
-
4,269
389,038

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Motor vehicles
37,999
-

37,999
-

Page 5

 
CAMPBELL & HALL ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


FIXED ASSET INVESTMENTS





Investments in Subsidiary Companies

£



Cost


At 1 August 2023
200,000



At 31 July 2024

200,000



IMPAIRMENT


At 1 August 2023
200,000



At 31 July 2024

200,000



NET BOOK VALUE



At 31 July 2024
-



At 31 July 2023
-


6.


DEBTORS

2024
2023
£
£


Trade debtors
500,918
520,523

Other debtors
150,159
155,570

Prepayments and accrued income
1,104
-

652,181
676,093



7.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
592,498
471,036

592,498
471,036


Page 6

 
CAMPBELL & HALL ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
9,501
9,750

Trade creditors
35,119
64,667

Amounts owed to group undertakings
10,000
10,000

Corporation tax
70,020
44,374

Other taxation and social security
19,496
52,273

Obligations under finance lease and hire purchase contracts
11,942
-

Other creditors
3,844
11,652

Accruals and deferred income
24,958
17,544

184,880
210,260



9.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
9,375
18,626

Net obligations under finance leases and hire purchase contracts
19,894
-

Accruals and deferred income
64,988
9,576

94,257
28,202


Page 7

 
CAMPBELL & HALL ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

10.


LOANS


Analysis of the maturity of loans is given below:


2024
2023
£
£

AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans
9,501
9,750


9,501
9,750


AMOUNTS FALLING DUE 2-5 YEARS

Bank loans
9,375
18,626


9,375
18,626


18,876
28,376



11.


RELATED PARTY TRANSACTIONS

The company has given a guarantee to its bankers on behalf of Billingham Machine Company Limited, a company controlled by P A Messham.

 
Page 8