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REGISTERED NUMBER: NI689063 (Northern Ireland)















CRUSHER SCREEN PARTS LTD

Unaudited Financial Statements for the Year Ended 30 June 2024






CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CRUSHER SCREEN PARTS LTD

Company Information
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Paul Declan McGoldrick





REGISTERED OFFICE: 43 Dublin Road
Omagh
Co. Tyrone
BT78 1HE





REGISTERED NUMBER: NI689063 (Northern Ireland)





ACCOUNTANTS: CavanaghKelly
Chartered Accountants
36-38 Northland Row
Dungannon
Co. Tyrone
BT71 6AP

CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063)

Statement of Financial Position
30 JUNE 2024

2024 2023
Notes £ £
NON-CURRENT ASSETS
Tangible assets 5 41,831 47,583

CURRENT ASSETS
Stocks 305,406 325,485
Receivables: amounts falling due within
one year

6

267,063

316,586
Cash at bank 63,368 97,538
635,837 739,609
PAYABLES
Amounts falling due within one year 7 (570,563 ) (699,870 )
NET CURRENT ASSETS 65,274 39,739
TOTAL ASSETS LESS CURRENT
LIABILITIES

107,105

87,322

PAYABLES
Amounts falling due after more than
one year

8

(2,859

)

(11,674

)
NET ASSETS 104,246 75,648

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 104,146 75,548
104,246 75,648

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 31 October 2024 and were signed by:



Paul Declan McGoldrick - Director


CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Crusher Screen Parts Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

Revenue
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance

Inventories
Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

CRUSHER SCREEN PARTS LTD (REGISTERED NUMBER: NI689063)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. ACCOUNTING POLICIES - continued

Cash flow statement
The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£ £ £
COST
At 1 July 2023 15,150 37,645 52,795
Additions 6,500 - 6,500
At 30 June 2024 21,650 37,645 59,295
DEPRECIATION
At 1 July 2023 1,422 3,790 5,212
Charge for year 3,788 8,464 12,252
At 30 June 2024 5,210 12,254 17,464
NET BOOK VALUE
At 30 June 2024 16,440 25,391 41,831
At 30 June 2023 13,728 33,855 47,583

6. RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 252,156 274,252
Other debtors 14,907 42,334
267,063 316,586

7. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Hire purchase contracts 8,820 8,153
Trade payables 208,210 369,868
Amounts owed to group undertakings 67,340 -
Taxation and social security 9,625 21,989
Other payables 276,568 299,860
570,563 699,870

8. PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR
2024 2023
£ £
Hire purchase contracts 2,859 11,674

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 30 June 2024, there is a balance of £2,060 owed by the company to the directors.