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Company Registration No. 08578151 (England and Wales)
C F Electrical (UK) Ltd Unaudited accounts for the year ended 30 June 2024
C F Electrical (UK) Ltd Unaudited accounts Contents
Page
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C F Electrical (UK) Ltd Company Information for the year ended 30 June 2024
Director
Carl Fairbrother
Company Number
08578151 (England and Wales)
Registered Office
2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
Accountants
Batesons Management Services Ltd 2 Statham Court Statham Street Macclesfield Cheshire SK11 6XN
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C F Electrical (UK) Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
39,388 
9,781 
Current assets
Inventories
- 
7,333 
Debtors
30,993 
38,187 
Cash at bank and in hand
15,667 
1,310 
46,660 
46,830 
Creditors: amounts falling due within one year
(15,704)
(17,400)
Net current assets
30,956 
29,430 
Total assets less current liabilities
70,344 
39,211 
Creditors: amounts falling due after more than one year
(26,972)
(7,282)
Provisions for liabilities
Deferred tax
(6,020)
(1,858)
Net assets
37,352 
30,071 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,252 
29,971 
Shareholders' funds
37,352 
30,071 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 February 2025 and were signed on its behalf by
Carl Fairbrother Director Company Registration No. 08578151
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C F Electrical (UK) Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
C F Electrical (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08578151. The registered office is 2 Statham Court, Statham Street, Macclesfield, Cheshire, SK11 6XN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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C F Electrical (UK) Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
14,210 
23,478 
37,688 
Additions
1,983 
31,400 
33,383 
At 30 June 2024
16,193 
54,878 
71,071 
Depreciation
At 1 July 2023
7,285 
20,622 
27,907 
Charge for the year
1,099 
2,677 
3,776 
At 30 June 2024
8,384 
23,299 
31,683 
Net book value
At 30 June 2024
7,809 
31,579 
39,388 
At 30 June 2023
6,925 
2,856 
9,781 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,164 
12,998 
Accrued income and prepayments
47 
47 
Other debtors
23,782 
25,142 
30,993 
38,187 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,800 
3,800 
Obligations under finance leases and hire purchase contracts
4,650 
- 
Taxes and social security
6,018 
12,424 
Accruals
1,236 
1,176 
15,704 
17,400 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,481 
7,282 
Obligations under finance leases and hire purchase contracts
23,491 
- 
26,972 
7,282 
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C F Electrical (UK) Ltd Notes to the Accounts for the year ended 30 June 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
6,020 
1,858 
2024 
2023 
£ 
£ 
Provision at start of year
1,858 
2,140 
Charged/(credited) to the profit and loss account
4,162 
(282)
Provision at end of year
6,020 
1,858 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director's Loan Account
25,142 
54,511 
55,871 
23,782 
25,142 
54,511 
55,871 
23,782 
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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