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AIREDALE CERAMICS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AIREDALE CERAMICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: S D Sheppard





REGISTERED OFFICE: 1 Spencer Street
Keighley
West Yorkshire
BD21 2BT





REGISTERED NUMBER: 08571542 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - 1,667
Tangible assets 6 5,228 2,586
5,228 4,253

CURRENT ASSETS
Stocks 1,680 2,090
Debtors 7 17,991 16,145
Cash in hand 125 125
19,796 18,360
CREDITORS
Amounts falling due within one year 8 23,716 22,317
NET CURRENT LIABILITIES (3,920 ) (3,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,308 296

CREDITORS
Amounts falling due after more than one
year

9

1,167

-
NET ASSETS 141 296

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 140 295
SHAREHOLDERS' FUNDS 141 296

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.

AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

BALANCE SHEET - continued
30 JUNE 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2025 and were signed by:





S D Sheppard - Director


AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Airedale Ceramics 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.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


3. 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 26,667
AMORTISATION
At 1 July 2023 25,000
Amortisation for year 1,667
At 30 June 2024 26,667
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 1,667

AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


6. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 6,499 4,010 2,495 700 13,704
Additions - - 4,495 - 4,495
Disposals - - (2,495 ) - (2,495 )
At 30 June 2024 6,499 4,010 4,495 700 15,704
DEPRECIATION
At 1 July 2023 6,499 3,147 897 575 11,118
Charge for year - 130 - 125 255
Eliminated on disposal - - (897 ) - (897 )
At 30 June 2024 6,499 3,277 - 700 10,476
NET BOOK VALUE
At 30 June 2024 - 733 4,495 - 5,228
At 30 June 2023 - 863 1,598 125 2,586

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 13,629 11,314
Directors' current accounts 3,180 4,559
Prepayments 1,182 272
17,991 16,145

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 12,774 9,518
Trade creditors 2,770 1,505
Tax 2,416 1,909
Social security and other taxes 2,186 4,792
Other creditors 311 1,620
Accrued expenses 3,259 2,973
23,716 22,317

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans - 1-2 years 1,167 -

AIREDALE CERAMICS LIMITED (REGISTERED NUMBER: 08571542)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
1 Ordinary £1 1 1

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
S D Sheppard
Balance outstanding at start of year 4,559 (361 )
Amounts advanced 8,121 4,920
Amounts repaid (9,500 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,180 4,559

The loan to the director is interest free and repayable on demand.