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REGISTERED NUMBER: 02358839 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

C.C.T. LIMITED

C.C.T. LIMITED (REGISTERED NUMBER: 02358839)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.C.T. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







Directors: Mr D J Hallas
Mrs A J Hallas
Mr O E H Hallas
Mrs G S Welsh





Secretary: Mrs G S Welsh





Registered office: Park Road
Holmewood Industrial Estate
Holmewood
Chesterfield
S42 5UY





Registered number: 02358839 (England and Wales)





Accountants: TC Group
10 Stadium Business Court
Millennium Way
Pride Park
Derby
Derbyshire
DE24 8HP

C.C.T. LIMITED (REGISTERED NUMBER: 02358839)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £ £
Fixed assets
Tangible assets 4 1,323,964 1,066,687
Investments 5 7 7
1,323,971 1,066,694

Current assets
Stocks 6 1,160,798 1,037,718
Debtors 7 881,259 1,629,088
Cash at bank and in hand 2,057,799 1,632,933
4,099,856 4,299,739
Creditors
Amounts falling due within one year 8 (1,671,637 ) (2,036,271 )
Net current assets 2,428,219 2,263,468
Total assets less current liabilities 3,752,190 3,330,162

Creditors
Amounts falling due after more than one
year

9

(37,463

)

(86,356

)

Provisions for liabilities (46,555 ) (45,278 )
Net assets 3,668,172 3,198,528

Capital and reserves
Called up share capital 11 1,337 1,337
Capital redemption reserve 2,670 2,670
Retained earnings 3,664,165 3,194,521
Shareholders' funds 3,668,172 3,198,528

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.C.T. LIMITED (REGISTERED NUMBER: 02358839)

BALANCE SHEET - continued
31 JANUARY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by:





Mr D J Hallas - Director


C.C.T. LIMITED (REGISTERED NUMBER: 02358839)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

C.C.T. 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.

Preparation of consolidated financial statements
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings
comprise a small group.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 4% on cost
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investments in subsidiaries
Investments in subsidiaries are recognised at cost, less provision for any impairment.

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.

C.C.T. LIMITED (REGISTERED NUMBER: 02358839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

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. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or
a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in
which the employees render the related service, the liability is measured on a discounted present value basis.
The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 24 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£ £ £ £ £
Cost
At 1 February 2024 916,292 251,965 91,783 246,668 1,506,708
Additions 118,461 1,965 12,548 315,464 448,438
Disposals - - - (155,878 ) (155,878 )
At 31 January 2025 1,034,753 253,930 104,331 406,254 1,799,268
Depreciation
At 1 February 2024 133,190 158,458 56,847 91,526 440,021
Charge for year 5,269 9,547 7,123 75,347 97,286
Eliminated on disposal - - - (62,003 ) (62,003 )
At 31 January 2025 138,459 168,005 63,970 104,870 475,304
Net book value
At 31 January 2025 896,294 85,925 40,361 301,384 1,323,964
At 31 January 2024 783,102 93,507 34,936 155,142 1,066,687

C.C.T. LIMITED (REGISTERED NUMBER: 02358839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£
Cost
At 1 February 2024 162,323
Disposals (74,463 )
At 31 January 2025 87,860
Depreciation
At 1 February 2024 55,356
Charge for year 11,863
Eliminated on disposal (26,807 )
At 31 January 2025 40,412
Net book value
At 31 January 2025 47,448
At 31 January 2024 106,967

5. INVESTMENTS
Shares in
group
undertakings
£
Cost
At 1 February 2024
and 31 January 2025 7
Net book value
At 31 January 2025 7
At 31 January 2024 7

The company owns 100% of the issued share capital of Central Truck Bodies Limited, a dormant company incorporated in England & Wales.

The aggregate capital and reserves of Central Truck Bodies Limited as at 31 January 2025 was £1,000 (2024: £1,000). The company made a profit for the year of £NIL (2024: £NIL).

6. STOCKS
2025 2024
£ £
Stocks 1,160,798 1,037,718

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 855,968 1,605,113
Prepayments and accrued income 25,291 23,975
881,259 1,629,088

C.C.T. LIMITED (REGISTERED NUMBER: 02358839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Hire purchase contracts (see note 10) 3,945 9,986
Trade creditors 1,035,605 999,087
Amounts owed to group undertakings 1,000 1,000
Tax 201,369 173,457
Social security and other taxes 225,559 30,270
VAT 11,981 78,113
Accrued expenses 192,178 744,358
1,671,637 2,036,271

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Hire purchase contracts (see note 10) 37,463 86,356

Hire purchase contracts are secured against the assets to which they relate.

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£ £
Net obligations repayable:
Within one year 3,945 9,986
Between one and five years 37,463 86,356
41,408 96,342

Non-cancellable
operating leases
2025 2024
£ £
Within one year 549 549
Between one and five years 275 824
824 1,373

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
133,684 Ordinary £0.01 1,337 1,337