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C J NIMMO LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024






C J NIMMO LIMITED (REGISTERED NUMBER: 08471692)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C J NIMMO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTOR: C J Nimmo





REGISTERED OFFICE: Oaks House The Rear Of The Parade
Tattenham Way
Tadworth
Surrey
KT20 5NG





REGISTERED NUMBER: 08471692 (England and Wales)





ACCOUNTANTS: Halsey & Co (Accountants) Ltd.
Chartered Certified Accountants
Registered Auditors
2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ

C J NIMMO LIMITED (REGISTERED NUMBER: 08471692)

BALANCE SHEET
30TH APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 218,897 125,844

CURRENT ASSETS
Stocks 119,104 118,379
Debtors 5 833,540 758,466
Cash at bank 227,350 714,096
1,179,994 1,590,941
CREDITORS
Amounts falling due within one year 6 425,745 606,326
NET CURRENT ASSETS 754,249 984,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

973,146

1,110,459

CREDITORS
Amounts falling due after more than one
year

7

(118,665

)

(50,209

)

PROVISIONS FOR LIABILITIES - (13,315 )
NET ASSETS 854,481 1,046,935

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 854,479 1,046,933
854,481 1,046,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

C J NIMMO LIMITED (REGISTERED NUMBER: 08471692)

BALANCE SHEET - continued
30TH APRIL 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 director and authorised for issue on 28th February 2025 and were signed by:





C J Nimmo - Director


C J NIMMO LIMITED (REGISTERED NUMBER: 08471692)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

C J Nimmo 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. 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.

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 provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 J NIMMO LIMITED (REGISTERED NUMBER: 08471692)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st May 2023 82,582 13,962 187,447 2,556 286,547
Additions 1,216 624 169,288 3,837 174,965
Disposals - - (23,539 ) - (23,539 )
At 30th April 2024 83,798 14,586 333,196 6,393 437,973
DEPRECIATION
At 1st May 2023 35,799 4,006 119,637 1,261 160,703
Charge for year 12,000 2,645 57,039 1,283 72,967
Eliminated on disposal - - (14,594 ) - (14,594 )
At 30th April 2024 47,799 6,651 162,082 2,544 219,076
NET BOOK VALUE
At 30th April 2024 35,999 7,935 171,114 3,849 218,897
At 30th April 2023 46,783 9,956 67,810 1,295 125,844

C J NIMMO LIMITED (REGISTERED NUMBER: 08471692)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st May 2023 79,095 23,245 102,340
Additions - 164,900 164,900
At 30th April 2024 79,095 188,145 267,240
DEPRECIATION
At 1st May 2023 34,604 5,811 40,415
Charge for year 11,123 45,584 56,707
At 30th April 2024 45,727 51,395 97,122
NET BOOK VALUE
At 30th April 2024 33,368 136,750 170,118
At 30th April 2023 44,491 17,434 61,925

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 754,235 584,276
Other debtors 79,305 174,190
833,540 758,466

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 33,796 21,725
Trade creditors 79,824 140,404
Taxation and social security 98,467 89,925
Other creditors 213,658 354,272
425,745 606,326

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 118,665 50,209

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £181,338 (2023: £307,528) to CJ Nimmo, Director and shareholder. The amount is interest free and repayable on demand.