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CES Mechanical Limited

Registered Number
09078364
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CES Mechanical Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Mr M Cartwright
Mrs S Cartwright

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

09078364 (England and Wales)
CES Mechanical Limited
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets395,12191,752
95,12191,752
Current assets
Stocks41,7801,260
Debtors5184,047208,371
Cash at bank and on hand139,073104,703
324,900314,334
Creditors amounts falling due within one year6(138,761)(114,178)
Net current assets (liabilities)186,139200,156
Total assets less current liabilities281,260291,908
Creditors amounts falling due after one year7(95,884)(81,808)
Provisions for liabilities9(18,883)(15,114)
Net assets166,493194,986
Capital and reserves
Called up share capital100100
Profit and loss account166,393194,886
Shareholders' funds166,493194,986
The financial statements were approved and authorised for issue by the Board of Directors on 11 March 2025, and are signed on its behalf by:
Mr M Cartwright
Director
Registered Company No. 09078364
CES Mechanical Limited
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees
The average monthly number of persons (including directors) employed by the company during the year was:

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 July 23164,4666,576171,042
Additions52,725-52,725
Disposals(57,490)-(57,490)
At 30 June 24159,7016,576166,277
Depreciation and impairment
At 01 July 2376,7702,52079,290
Charge for year30,55860831,166
On disposals(39,300)-(39,300)
At 30 June 2468,0283,12871,156
Net book value
At 30 June 2491,6733,44895,121
At 30 June 2387,6964,05691,752
4.Stocks
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Inventories held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

2024

2023

££
Finished goods1,7801,260
Total1,7801,260
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables58,211163,970
Other debtors56,77044,401
Prepayments and accrued income69,066-
Total184,047208,371
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,1086,482
Bank borrowings and overdrafts10,28110,015
Taxation and social security9,74928,491
Finance lease and HP contracts13,74435,532
Other creditors12,97533,091
Accrued liabilities and deferred income82,904567
Total138,761114,178
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,58919,858
Other creditors86,29561,950
Total95,88481,808
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts85,67261,119
The hire purchase creditors, due both within and after more than one year, are secured against the asset to which it relates.
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)18,88315,114
Total18,88315,114
10.Directors advances, credits and guarantees
At the year end the company owed the director £1,498 (2023 - £2,087) by way of their director's current account.