2023-08-012024-07-312024-07-31false08161474JAMES CRAMPTON LTD2025-04-1049410falseiso4217:GBPxbrli:pure081614742023-08-01081614742024-07-31081614742023-08-012024-07-31081614742022-08-01081614742023-07-31081614742022-08-012023-07-3108161474bus:SmallEntities2023-08-012024-07-3108161474bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3108161474bus:AbridgedAccounts2023-08-012024-07-3108161474bus:PrivateLimitedCompanyLtd2023-08-012024-07-3108161474core:WithinOneYear2024-07-3108161474core:AfterOneYear2024-07-3108161474core:WithinOneYear2023-07-3108161474core:AfterOneYear2023-07-3108161474core:ShareCapital2024-07-3108161474core:SharePremium2024-07-3108161474core:RevaluationReserve2024-07-3108161474core:OtherReservesSubtotal2024-07-3108161474core:RetainedEarningsAccumulatedLosses2024-07-3108161474core:ShareCapital2023-07-3108161474core:SharePremium2023-07-3108161474core:RevaluationReserve2023-07-3108161474core:OtherReservesSubtotal2023-07-3108161474core:RetainedEarningsAccumulatedLosses2023-07-3108161474core:LandBuildings2024-07-3108161474core:PlantMachinery2024-07-3108161474core:Vehicles2024-07-3108161474core:FurnitureFittings2024-07-3108161474core:OfficeEquipment2024-07-3108161474core:NetGoodwill2024-07-3108161474core:IntangibleAssetsOtherThanGoodwill2024-07-3108161474core:ListedExchangeTraded2024-07-3108161474core:UnlistedNon-exchangeTraded2024-07-3108161474core:LandBuildings2023-07-3108161474core:PlantMachinery2023-07-3108161474core:Vehicles2023-07-3108161474core:FurnitureFittings2023-07-3108161474core:OfficeEquipment2023-07-3108161474core:NetGoodwill2023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2023-07-3108161474core:ListedExchangeTraded2023-07-3108161474core:UnlistedNon-exchangeTraded2023-07-3108161474core:LandBuildings2023-08-012024-07-3108161474core:PlantMachinery2023-08-012024-07-3108161474core:Vehicles2023-08-012024-07-3108161474core:FurnitureFittings2023-08-012024-07-3108161474core:OfficeEquipment2023-08-012024-07-3108161474core:NetGoodwill2023-08-012024-07-3108161474core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108161474core:ListedExchangeTraded2023-08-012024-07-3108161474core:UnlistedNon-exchangeTraded2023-08-012024-07-3108161474core:MoreThanFiveYears2023-08-012024-07-3108161474core:Non-currentFinancialInstruments2024-07-3108161474core:Non-currentFinancialInstruments2023-07-3108161474dpl:CostSales2023-08-012024-07-3108161474dpl:DistributionCosts2023-08-012024-07-3108161474core:LandBuildings2023-08-012024-07-3108161474core:PlantMachinery2023-08-012024-07-3108161474core:Vehicles2023-08-012024-07-3108161474core:FurnitureFittings2023-08-012024-07-3108161474core:OfficeEquipment2023-08-012024-07-3108161474dpl:AdministrativeExpenses2023-08-012024-07-3108161474core:NetGoodwill2023-08-012024-07-3108161474core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3108161474dpl:GroupUndertakings2023-08-012024-07-3108161474dpl:ParticipatingInterests2023-08-012024-07-3108161474dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3108161474core:ListedExchangeTraded2023-08-012024-07-3108161474dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3108161474core:UnlistedNon-exchangeTraded2023-08-012024-07-3108161474dpl:CostSales2022-08-012023-07-3108161474dpl:DistributionCosts2022-08-012023-07-3108161474core:LandBuildings2022-08-012023-07-3108161474core:PlantMachinery2022-08-012023-07-3108161474core:Vehicles2022-08-012023-07-3108161474core:FurnitureFittings2022-08-012023-07-3108161474core:OfficeEquipment2022-08-012023-07-3108161474dpl:AdministrativeExpenses2022-08-012023-07-3108161474core:NetGoodwill2022-08-012023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3108161474dpl:GroupUndertakings2022-08-012023-07-3108161474dpl:ParticipatingInterests2022-08-012023-07-3108161474dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3108161474core:ListedExchangeTraded2022-08-012023-07-3108161474dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3108161474core:UnlistedNon-exchangeTraded2022-08-012023-07-3108161474core:NetGoodwill2024-07-3108161474core:IntangibleAssetsOtherThanGoodwill2024-07-3108161474core:LandBuildings2024-07-3108161474core:PlantMachinery2024-07-3108161474core:Vehicles2024-07-3108161474core:FurnitureFittings2024-07-3108161474core:OfficeEquipment2024-07-3108161474core:AfterOneYear2024-07-3108161474core:WithinOneYear2024-07-3108161474core:ListedExchangeTraded2024-07-3108161474core:UnlistedNon-exchangeTraded2024-07-3108161474core:ShareCapital2024-07-3108161474core:SharePremium2024-07-3108161474core:RevaluationReserve2024-07-3108161474core:OtherReservesSubtotal2024-07-3108161474core:RetainedEarningsAccumulatedLosses2024-07-3108161474core:NetGoodwill2023-07-3108161474core:IntangibleAssetsOtherThanGoodwill2023-07-3108161474core:LandBuildings2023-07-3108161474core:PlantMachinery2023-07-3108161474core:Vehicles2023-07-3108161474core:FurnitureFittings2023-07-3108161474core:OfficeEquipment2023-07-3108161474core:AfterOneYear2023-07-3108161474core:WithinOneYear2023-07-3108161474core:ListedExchangeTraded2023-07-3108161474core:UnlistedNon-exchangeTraded2023-07-3108161474core:ShareCapital2023-07-3108161474core:SharePremium2023-07-3108161474core:RevaluationReserve2023-07-3108161474core:OtherReservesSubtotal2023-07-3108161474core:RetainedEarningsAccumulatedLosses2023-07-3108161474core:NetGoodwill2022-08-0108161474core:IntangibleAssetsOtherThanGoodwill2022-08-0108161474core:LandBuildings2022-08-0108161474core:PlantMachinery2022-08-0108161474core:Vehicles2022-08-0108161474core:FurnitureFittings2022-08-0108161474core:OfficeEquipment2022-08-0108161474core:AfterOneYear2022-08-0108161474core:WithinOneYear2022-08-0108161474core:ListedExchangeTraded2022-08-0108161474core:UnlistedNon-exchangeTraded2022-08-0108161474core:ShareCapital2022-08-0108161474core:SharePremium2022-08-0108161474core:RevaluationReserve2022-08-0108161474core:OtherReservesSubtotal2022-08-0108161474core:RetainedEarningsAccumulatedLosses2022-08-0108161474core:AfterOneYear2023-08-012024-07-3108161474core:WithinOneYear2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3108161474core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3108161474core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3108161474core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3108161474core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3108161474core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3108161474bus:Director12023-08-012024-07-31

JAMES CRAMPTON LTD

Registered Number
08161474
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

JAMES CRAMPTON LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

BRIERE-CRAMPTON, James Michael

Registered Address

25 St. Marys Gardens
Long Sutton
Spalding
PE12 9DU

Registered Number

08161474 (England and Wales)
JAMES CRAMPTON LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3141,973185,847
141,973185,847
Current assets
Debtors28,75496,763
Cash at bank and on hand12,379-
41,13396,763
Creditors amounts falling due within one year(10,718)(54,037)
Net current assets (liabilities)30,41542,726
Total assets less current liabilities172,388228,573
Creditors amounts falling due after one year(92,649)(117,085)
Provisions for liabilities(26,975)(35,311)
Net assets52,76476,177
Capital and reserves
Called up share capital11
Profit and loss account52,76376,176
Shareholders' funds52,76476,177
The financial statements were approved and authorised for issue by the Director on 10 April 2025, and are signed on its behalf by:
BRIERE-CRAMPTON, James Michael
Director
Registered Company No. 08161474
JAMES CRAMPTON LTD
Notes to the Financial Statements
for the year ended 31 July 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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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:
2.Average number of employees

20242023
Average number of employees during the year14
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23369,259
Additions17,812
Disposals(22,000)
At 31 July 24365,071
Depreciation and impairment
At 01 August 23183,412
Charge for year47,606
On disposals(7,920)
At 31 July 24223,098
Net book value
At 31 July 24141,973
At 31 July 23185,847
4.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts63,88273,497