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Registered Number: 06231531
England and Wales

 

 

 

C & A PROPERTY MAINTENANCE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 110,774    102,858 
110,774    102,858 
Current assets      
Stocks 4 28,262    33,166 
Debtors 5 100,641    422,968 
Cash at bank and in hand 342,670    255,988 
471,573    712,122 
Creditors: amount falling due within one year 6 (118,790)   (274,532)
Net current assets 352,783    437,590 
 
Total assets less current liabilities 463,557    540,448 
Creditors: amount falling due after more than one year 7   (4,542)
Net assets 463,557    535,906 
 

Capital and reserves
     
Called up share capital 600    600 
Share premium account 8 4,500    4,500 
Profit and loss account 458,457    530,806 
Shareholders' funds 463,557    535,906 
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 12 March 2025 and were signed by:


-------------------------------
Colin Fiddes
Director
1
General Information
C & A Property Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 06231531, registration address 7 Valley View, Birtley, Durham, DH3 1PN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.
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 is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings Nil Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 33.33% Straight Line
Computer Equipment 33.33% Reducing Balance
Stocks
Where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the partial performance of our contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.


2.

Average number of employees


Average number of employees during the period was 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 April 2023 9,961    39,154    151,181    25,776      226,072 
Additions   5,211    43,750      3,032    51,993 
Disposals     (6,663)       (6,663)
At 30 June 2024 9,961    44,365    188,268    25,776    3,032    271,402 
Depreciation
At 01 April 2023   22,056    81,933    19,225      123,214 
Charge for period   4,534    34,690    2,710    1,253    43,187 
On disposals     (5,773)       (5,773)
At 30 June 2024   26,590    110,850    21,935    1,253    160,628 
Net book values
Closing balance as at 30 June 2024 9,961    17,775    77,418    3,841    1,779    110,774 
Opening balance as at 01 April 2023 9,961    17,098    69,248    6,551      102,858 


4.

Stocks

2024
£
  2023
£
Work in Progress 28,262    33,166 
28,262    33,166 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 72,340    405,882 
Prepayments & Accrued Income 2,458    2,458 
Other Debtors 1,878    1,878 
VAT 23,965    12,750 
100,641    422,968 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 49,793    126,068 
Corporation Tax 9,058    84,337 
PAYE & Social Security 2,310    3,807 
Pension Control Account 297    413 
Accrued Expenses 500    500 
Other Creditors 4,216    4,336 
Obligations under HP/Financial Leases   3,108 
Directors' Current Accounts 52,616    51,963 
118,790    274,532 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations Under HP/Financial Leases   4,542 
  4,542 

8.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 4,500    4,500 
4,500    4,500 

9.

Directors advances, credits and guarantees

Included in creditors: amounts due within one year, are amounts owed to the Director of £58,317 (2023 - £51,963)

10.

Disclosure of controlling party

For the whole of the period under review the company was under the control of Colin Fiddes, director of the company.


2