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REGISTERED NUMBER: 03673132 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

C.A.S. Filtration Limited

C.A.S. Filtration Limited (Registered number: 03673132)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.A.S. Filtration Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Dr G C Bourke
M S Graves





SECRETARY: L Rhoades





REGISTERED OFFICE: Eastfield Road
South Killingholme
Immingham
North East Lincs
DN40 3NF





REGISTERED NUMBER: 03673132 (England and Wales)

C.A.S. Filtration Limited (Registered number: 03673132)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 64,871 9,504

CURRENT ASSETS
Stocks 5 194,822 261,164
Debtors 6 229,166 122,675
Cash at bank 591,009 403,158
1,014,997 786,997
CREDITORS
Amounts falling due within one year 7 514,499 265,069
NET CURRENT ASSETS 500,498 521,928
TOTAL ASSETS LESS CURRENT
LIABILITIES

565,369

531,432

PROVISIONS FOR LIABILITIES 12,343 -
NET ASSETS 553,026 531,432

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 553,024 531,430
553,026 531,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

C.A.S. Filtration Limited (Registered number: 03673132)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2025 and were signed on its behalf by:





Dr G C M Bourke - Director


C.A.S. Filtration Limited (Registered number: 03673132)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

C.A.S. Filtration 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Summary of significant accounting policies and key accounting estimates
The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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

Tangible fixed assets
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their useful lives, as follows;

Computer equipment 33% on cost and 20% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on a first in first out basis.

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 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.

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.

C.A.S. Filtration Limited (Registered number: 03673132)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 143,982
Additions 62,143
Disposals (113,455 )
At 31 December 2024 92,670
DEPRECIATION
At 1 January 2024 134,478
Charge for year 6,776
Eliminated on disposal (113,455 )
At 31 December 2024 27,799
NET BOOK VALUE
At 31 December 2024 64,871
At 31 December 2023 9,504

5. STOCKS
31.12.24 31.12.23
£    £   
Stocks 194,822 261,164

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 193,180 39,778
Deferred tax asset - 1,373
Prepayments 35,986 81,524
229,166 122,675

C.A.S. Filtration Limited (Registered number: 03673132)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 81,809 42,423
Amounts owed to group undertakings 299,745 140,283
Corporation tax 40,240 52,550
VAT 7,597 10,243
Other creditors 93 93
Accruals and deferred income 85,015 19,477
514,499 265,069

8. RELATED PARTY DISCLOSURES

31.12.24 31.12.23
£ £
Sales to related parties - -
Purchases from related parties 39,438 33,950
Costs recharged from related parties 67,301 65,773
Amounts owing to related parties 305,685 144,323

Related parties are companies in which the director is also a director or has a controlling interest.