C&A Hornby Limited 06739769 false 2023-11-01 2024-10-31 2024-10-31 The principal activity of the company is plumbing services Digita Accounts Production Advanced 6.30.9574.0 true 06739769 2023-11-01 2024-10-31 06739769 2024-10-31 06739769 core:CurrentFinancialInstruments 2024-10-31 06739769 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 06739769 core:Goodwill 2024-10-31 06739769 core:FurnitureFittingsToolsEquipment 2024-10-31 06739769 core:MotorVehicles 2024-10-31 06739769 bus:SmallEntities 2023-11-01 2024-10-31 06739769 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 06739769 bus:FilletedAccounts 2023-11-01 2024-10-31 06739769 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06739769 bus:RegisteredOffice 2023-11-01 2024-10-31 06739769 bus:Director2 2023-11-01 2024-10-31 06739769 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06739769 core:Goodwill 2023-11-01 2024-10-31 06739769 core:FurnitureFittingsToolsEquipment 2023-11-01 2024-10-31 06739769 core:MotorVehicles 2023-11-01 2024-10-31 06739769 core:OfficeEquipment 2023-11-01 2024-10-31 06739769 countries:EnglandWales 2023-11-01 2024-10-31 06739769 2023-10-31 06739769 core:Goodwill 2023-10-31 06739769 core:FurnitureFittingsToolsEquipment 2023-10-31 06739769 core:MotorVehicles 2023-10-31 06739769 2022-11-01 2023-10-31 06739769 2023-10-31 06739769 core:CurrentFinancialInstruments 2023-10-31 06739769 core:CurrentFinancialInstruments core:WithinOneYear 2023-10-31 06739769 core:FurnitureFittingsToolsEquipment 2023-10-31 06739769 core:MotorVehicles 2023-10-31 iso4217:GBP xbrli:pure

Registration number: 06739769

C&A Hornby Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

C&A Hornby Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 6

 

C&A Hornby Limited

(Registration number: 06739769)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

4,068

5,248

Current assets

 

Stocks

3,145

3,145

Debtors

6

7,800

3,674

Cash at bank and in hand

 

40,536

29,497

 

51,481

36,316

Creditors: Amounts falling due within one year

7

(20,363)

(16,399)

Net current assets

 

31,118

19,917

Total assets less current liabilities

 

35,186

25,165

Provisions for liabilities

(1,016)

(1,052)

Net assets

 

34,170

24,113

Capital and reserves

 

Called up share capital

100

100

Retained earnings

34,070

24,013

Shareholders' funds

 

34,170

24,113

 

C&A Hornby Limited

(Registration number: 06739769)
Balance Sheet as at 31 October 2024

For the financial year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 July 2025 and signed on its behalf by:
 

.........................................
Mrs DM Sutcliffe
Director

 

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11 Rydal Close
Ashton-In-Makerfield
Wigan
Lancashire
WN4 8AU
United Kingdom

These financial statements were authorised for issue by the Board on 20 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities net of value added taxes and discounts. It is recognised only when contractual obligations have been satisfied such as the completion of the contract. Costs incurred up to the date of the balance sheet on contracts where the service has not been completed are carried forward as work in progress.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% reducing balance

Office equipment

25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

10% straight line

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 4).

 

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 November 2023

9,000

9,000

At 31 October 2024

9,000

9,000

Amortisation

At 1 November 2023

9,000

9,000

At 31 October 2024

9,000

9,000

Carrying amount

At 31 October 2024

-

-

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 November 2023

9,632

18,148

27,780

Additions

174

-

174

At 31 October 2024

9,806

18,148

27,954

Depreciation

At 1 November 2023

6,967

15,564

22,531

Charge for the year

709

646

1,355

At 31 October 2024

7,676

16,210

23,886

Carrying amount

At 31 October 2024

2,130

1,938

4,068

At 31 October 2023

2,664

2,584

5,248

 

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

6

Debtors

Current

2024
£

2023
£

Trade debtors

7,238

3,122

Prepayments

562

552

 

7,800

3,674

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

13,229

8,193

Accruals and deferred income

1,295

800

Other creditors

5,839

7,406

20,363

16,399