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REGISTERED NUMBER: 06940432 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

C & A DESIGN LTD

C & A DESIGN LTD (REGISTERED NUMBER: 06940432)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & A DESIGN LTD

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTOR: A T Slade





REGISTERED OFFICE: 2b to 3b Hathersage
Business Park
Heather Lane
Hathersage
Derbyshire
S32 1DP





REGISTERED NUMBER: 06940432 (England and Wales)

C & A DESIGN LTD (REGISTERED NUMBER: 06940432)

BALANCE SHEET
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 3,147 2,178

CURRENT ASSETS
Debtors 6 387,391 382,956
Cash at bank and in hand 148,463 58,452
535,854 441,408
CREDITORS
Amounts falling due within one year 7 247,220 188,859
NET CURRENT ASSETS 288,634 252,549
TOTAL ASSETS LESS CURRENT
LIABILITIES

291,781

254,727

CREDITORS
Amounts falling due after more than one
year

8

4,583

9,583
NET ASSETS 287,198 245,144

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 287,098 245,044
SHAREHOLDERS' FUNDS 287,198 245,144

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 & A DESIGN LTD (REGISTERED NUMBER: 06940432)

BALANCE SHEET - continued
31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2025 and were signed by:





A T Slade - Director


C & A DESIGN LTD (REGISTERED NUMBER: 06940432)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

C & A Design 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.

The presentation currency of the financial statements is the Pound Sterling (£).


All monetary values stated within these financial statements are rounded to the nearest £.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis 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.

Revenue is recognised when the company has been judged to have achieved the right to consideration resulting from a level of completed performance under individual contracts but only to the extent that the outcome of such contracts can be assessed with reasonable certainty.

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 - 25% on reducing balance
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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 & A DESIGN LTD (REGISTERED NUMBER: 06940432)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

3. 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024 323 - 2,220 2,543
Additions - 2,246 - 2,246
At 31 December 2024 323 2,246 2,220 4,789
DEPRECIATION
At 1 January 2024 20 - 345 365
Charge for year 76 468 733 1,277
At 31 December 2024 96 468 1,078 1,642
NET BOOK VALUE
At 31 December 2024 227 1,778 1,142 3,147
At 31 December 2023 303 - 1,875 2,178

C & A DESIGN LTD (REGISTERED NUMBER: 06940432)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 151,554 230,895
Amounts owed by group undertakings 235,024 150,049
Other debtors 813 2,012
387,391 382,956

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts (see note 9) 31,321 21,745
Trade creditors 50,175 10,540
Taxation and social security 133,140 136,285
Other creditors 32,584 20,289
247,220 188,859

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans (see note 9) 4,583 9,583

9. LOANS

An analysis of the maturity of loans is given below:

31.12.24 31.12.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 31,321 21,745

Amounts falling due between one and two years:
Bank loans - 1-2 years 4,583 5,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 4,583

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24 31.12.23
£    £   
Within one year - 1,348

C & A DESIGN LTD (REGISTERED NUMBER: 06940432)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
300 Ordinary A shares 0.10 30 30
700 Ordinary B shares 0.10 70 70
100 100

The share capital of £100, (2023, £100) has been allotted, called up and fully paid.

12. RELATED PARTY DISCLOSURES

Transactions between the company and all related parties including fellow group companies are concluded in each and every case under normal market conditions.

13. ULTIMATE CONTROLLING PARTY

The company's parent company is C&A Design Holdings Limited, company number 12668843, a company incorporated in England and Wales whose registered office is situated at 2b to 3b Hathersage Business Park, Heather Lane, Hathersage, Derbyshire, England, S32 1DP.

The parent company is controlled by the director, A T Slade and his wife Mrs S Slade.