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REGISTERED NUMBER: 03870923















Financial Statements for the Year Ended 31 May 2024

for

Cunliffes Limited

Cunliffes Limited (Registered number: 03870923)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cunliffes Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: A Mulhearn
P Roberts
P J Welch
J M Gotham
P Parry





REGISTERED OFFICE: Claire Court
Oriel Road
Liverpool
Merseyside
L20 7AD





REGISTERED NUMBER: 03870923





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Cunliffes Limited (Registered number: 03870923)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 112,211 122,431
112,211 122,431

CURRENT ASSETS
Debtors 6 428,077 385,708
Cash at bank and in hand 357,111 540,072
785,188 925,780
CREDITORS
Amounts falling due within one year 7 436,002 409,208
NET CURRENT ASSETS 349,186 516,572
TOTAL ASSETS LESS CURRENT
LIABILITIES

461,397

639,003

PROVISIONS FOR LIABILITIES 27,829 23,055
NET ASSETS 433,568 615,948

CAPITAL AND RESERVES
Called up share capital 10,300 10,300
Retained earnings 423,268 605,648
SHAREHOLDERS' FUNDS 433,568 615,948

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Cunliffes Limited (Registered number: 03870923)

Balance Sheet - continued
31 May 2024


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 3 February 2025 and were signed on its behalf by:





A Mulhearn - Director


Cunliffes Limited (Registered number: 03870923)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Cunliffes Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable on surveying consultancy services, excluding discounts, rebates, value added tax and other sales taxes. Income is recognised at each practical stage of completion of services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, 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.
Land and buildings - 5% on cost
Plant and machinery etc - 25% on cost and 15% on reducing balance

Financial instruments
Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.


Cunliffes Limited (Registered number: 03870923)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 223,230
AMORTISATION
At 1 June 2023
and 31 May 2024 223,230
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

Cunliffes Limited (Registered number: 03870923)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023 56,252 347,226 403,478
Additions - 6,849 6,849
At 31 May 2024 56,252 354,075 410,327
DEPRECIATION
At 1 June 2023 21,567 259,480 281,047
Charge for year 2,813 14,256 17,069
At 31 May 2024 24,380 273,736 298,116
NET BOOK VALUE
At 31 May 2024 31,872 80,339 112,211
At 31 May 2023 34,685 87,746 122,431

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 357,214 329,030
Amounts recoverable on contract 18,699 16,699
Other debtors 52,164 39,979
428,077 385,708

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 107,770 156,369
Amounts owed to group undertakings 30,000 -
Taxation and social security 246,237 185,105
Other creditors 51,995 67,734
436,002 409,208

8. SECURED DEBTS

A debenture dated 8 October 2007 is held over the undertaking, and all property and assets of the company, by The Royal bank of Scotland plc.