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REGISTERED NUMBER: 08396820 (England and Wales)















CHROMATOGRAPHY DIRECT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHROMATOGRAPHY DIRECT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: F Button
S Ramscar
D Donaldson





SECRETARY: D Donaldson





REGISTERED OFFICE: 11 Regent Park
37 Booth Drive
Park Farm Industrial Estate
Wellingborough
NN8 6GR





REGISTERED NUMBER: 08396820 (England and Wales)






CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 29,707 50,571
Investments 5 44 44
29,751 50,615

CURRENT ASSETS
Stocks 473,581 391,003
Debtors 6 391,058 422,278
Cash at bank and in hand 217,797 209,973
1,082,436 1,023,254
CREDITORS
Amounts falling due within one year 7 361,664 327,747
NET CURRENT ASSETS 720,772 695,507
TOTAL ASSETS LESS CURRENT
LIABILITIES

750,523

746,122

CREDITORS
Amounts falling due after more than one
year

8

(43,333

)

(83,333

)

PROVISIONS FOR LIABILITIES (7,872 ) (8,563 )
NET ASSETS 699,318 654,226

CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and loss account 699,118 654,026
SHAREHOLDERS' FUNDS 699,318 654,226

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

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

CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)

BALANCE SHEET - continued
30 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 Board of Directors and authorised for issue on 25 April 2025 and were signed on its behalf by:





D Donaldson - Director


CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)

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

1. STATUTORY INFORMATION

Chromatography Direct Ltd 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 represents net invoiced sales of goods, excluding 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.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 25% on reducing balance

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 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.

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.

Pension costs and other post-retirement benefits
The company makes contributions to employees' personal pension schemes. Contributions payable for the year are charged in the profit and loss account.

CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 19,361 18,962 22,379
Additions - - 11,512
Disposals (19,361 ) - (15,712 )
At 30 April 2024 - 18,962 18,179
DEPRECIATION
At 1 May 2023 12,120 7,055 14,001
Charge for year 581 2,977 3,830
Eliminated on disposal (12,701 ) - (13,122 )
At 30 April 2024 - 10,032 4,709
NET BOOK VALUE
At 30 April 2024 - 8,930 13,470
At 30 April 2023 7,241 11,907 8,378

CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)

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

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 12,000 26,810 99,512
Additions - 545 12,057
Disposals (12,000 ) (16,071 ) (63,144 )
At 30 April 2024 - 11,284 48,425
DEPRECIATION
At 1 May 2023 6,500 9,265 48,941
Charge for year - 4,499 11,887
Eliminated on disposal (6,500 ) (9,787 ) (42,110 )
At 30 April 2024 - 3,977 18,718
NET BOOK VALUE
At 30 April 2024 - 7,307 29,707
At 30 April 2023 5,500 17,545 50,571


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023
and 30 April 2024 44
NET BOOK VALUE
At 30 April 2024 44
At 30 April 2023 44

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 314,599 311,718
Other debtors 30,071 30,071
Prepayments 46,388 80,489
391,058 422,278

CHROMATOGRAPHY DIRECT LTD (REGISTERED NUMBER: 08396820)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 40,000 40,000
Hire purchase contracts - 629
Trade creditors 166,608 193,380
Corporation tax 23,063 8,525
Social security and other taxes 85,067 70,707
Other creditors 240 240
Accrued expenses 46,686 14,266
361,664 327,747

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 40,000 40,000
Bank loans - 2-5 years 3,333 43,333
43,333 83,333

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts - 629

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary £1 200 200

11. OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £244,560 (2023 : £215,756).