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REGISTERED NUMBER: 00481394 (England and Wales)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

C. COMPTON LIMITED

C. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

C. COMPTON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTOR: M C A Compton





SECRETARY: L A Ewen





REGISTERED OFFICE: Unit 1
Compton Business Park
Thrush Road
Poole
Dorset
BH12 4FJ





REGISTERED NUMBER: 00481394 (England and Wales)





ACCOUNTANTS: Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

C. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 32,886 33,329

CURRENT ASSETS
Stocks 5 383,000 808,000
Debtors 6 384 -
Cash at bank and in hand 155,614 54,569
538,998 862,569
CREDITORS
Amounts falling due within one year 7 329,369 664,179
NET CURRENT ASSETS 209,629 198,390
TOTAL ASSETS LESS CURRENT
LIABILITIES

242,515

231,719

CREDITORS
Amounts falling due after more than one
year

8

-

12,500
NET ASSETS 242,515 219,219

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 237,515 214,219
SHAREHOLDERS' FUNDS 242,515 219,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

BALANCE SHEET - continued
28 FEBRUARY 2025


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:





M C A Compton - Director


C. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

C. Compton 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 in the profit and loss account represents work done during the year, exclusive of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% 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.


C. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Steel Fixtures
framed Plant and and
building machinery fittings
£    £    £   
COST
At 1 March 2024
and 28 February 2025 31,200 60,590 9,269
DEPRECIATION
At 1 March 2024 - 60,143 8,459
Charge for year - 67 81
At 28 February 2025 - 60,210 8,540
NET BOOK VALUE
At 28 February 2025 31,200 380 729
At 29 February 2024 31,200 447 810

C. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 March 2024
and 28 February 2025 56,973 608 158,640
DEPRECIATION
At 1 March 2024 56,506 203 125,311
Charge for year 93 202 443
At 28 February 2025 56,599 405 125,754
NET BOOK VALUE
At 28 February 2025 374 203 32,886
At 29 February 2024 467 405 33,329

5. STOCKS
2025 2024
£    £   
Stocks 363,000 738,000
Raw materials 20,000 70,000
383,000 808,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 384 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 10,000
Trade creditors 788 152
Taxation and social security 6,790 174
Other creditors 321,791 653,853
329,369 664,179

C. COMPTON LIMITED (REGISTERED NUMBER: 00481394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans - 12,500

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company had received loans from the director of £318,732 (2024 - £652,279) which are included in creditors falling due within one year. This balance is interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
C. COMPTON LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C. Compton Limited for the year ended 28 February 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of C. Compton Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C. Compton Limited and state those matters that we have agreed to state to the director of C. Compton Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C. Compton Limited and its director for our work or for this report.

It is your duty to ensure that C. Compton Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C. Compton Limited. You consider that C. Compton Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C. Compton Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE


28 March 2025