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REGISTERED NUMBER: 06280231 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

Cunliffe Holdings Limited

Cunliffe Holdings Limited (Registered number: 06280231)






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


Cunliffe Holdings Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: A Mulhearn
P Roberts
Mrs A Roberts





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





REGISTERED NUMBER: 06280231 (England and Wales)





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

Cunliffe Holdings Limited (Registered number: 06280231)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2,254,972 2,254,972

CURRENT ASSETS
Debtors 5 504,523 7,796
Cash at bank 113,979 96,207
618,502 104,003
CREDITORS
Amounts falling due within one year 6 124,761 36,619
NET CURRENT ASSETS 493,741 67,384
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,748,713

2,322,356

CREDITORS
Amounts falling due after more than one
year

7

12,500

22,500
NET ASSETS 2,736,213 2,299,856

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,736,113 2,299,756
SHAREHOLDERS' FUNDS 2,736,213 2,299,856

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.

Cunliffe Holdings Limited (Registered number: 06280231)

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


Cunliffe Holdings Limited (Registered number: 06280231)

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

1. STATUTORY INFORMATION

Cunliffe Holdings 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.

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 management charges excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the services are completed.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Provision for diminution in value is reviewed and made where necessary.

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.

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.


Cunliffe Holdings Limited (Registered number: 06280231)

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

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 3 (2023 - 3 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2023
and 31 May 2024 2,254,972
NET BOOK VALUE
At 31 May 2024 2,254,972
At 31 May 2023 2,254,972

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Amounts owed by group undertakings 30,000 -
Other debtors 474,523 7,796
504,523 7,796

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors - 6,000
Taxation and social security 114,761 10,657
Other creditors - 9,962
124,761 36,619

Cunliffe Holdings Limited (Registered number: 06280231)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 12,500 22,500

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.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
A Mulhearn
Balance outstanding at start of year - 92,998
Amounts advanced 246,518 -
Amounts repaid - (92,998 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 246,518 -

P Roberts
Balance outstanding at start of year 6,714 66,509
Amounts advanced 220,886 -
Amounts repaid - (59,795 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 227,600 6,714

The directors operate a current account through which transactions of a private nature are posted.

Interest has been charged at 2.25%.