Registered number
05297757
Canter Holland Services Ltd
Filleted Accounts
31 October 2024
Canter Holland Services Ltd
Registered number: 05297757
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,769,384 1,780,809
Investments 4 4 4
1,769,388 1,780,813
Current assets
Debtors 5 170,385 152,958
Cash at bank and in hand 6,392 2,376
176,777 155,334
Creditors: amounts falling due within one year 6 (763,817) (584,831)
Net current liabilities (587,040) (429,497)
Total assets less current liabilities 1,182,348 1,351,316
Creditors: amounts falling due after more than one year 7 (414,021) (444,022)
Net assets 768,327 907,294
Capital and reserves
Called up share capital 100 100
Revaluation reserve 8 492,710 492,710
Profit and loss account 275,517 414,484
Shareholders' funds 768,327 907,294
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R A Allen
Director
Approved by the board on 24 July 2025
Canter Holland Services Ltd
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings over 20 years
Plant and machinery over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 November 2023 1,750,000 151,746 1,901,746
At 31 October 2024 1,750,000 151,746 1,901,746
Depreciation
At 1 November 2023 - 120,937 120,937
Charge for the year - 11,425 11,425
At 31 October 2024 - 132,362 132,362
Net book value
At 31 October 2024 1,750,000 19,384 1,769,384
At 31 October 2023 1,750,000 30,809 1,780,809
4 Investments
Other
investments
£
Cost
At 1 November 2023 4
At 31 October 2024 4
5 Debtors 2024 2023
£ £
Trade debtors 1,890 600
Prepayments 17,247 17,247
Rent deposit 7,350 7,350
Vat refund 1,137 -
Other debtors 142,761 127,761
170,385 152,958
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 19,567 19,183
Amounts owed to group undertakings and undertakings in which the company has a participating interest 694,270 517,270
Taxation and social security costs 460 878
Accruals 39,500 37,500
Director's loan account 20 -
763,817 584,831
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 249,121 259,121
Other creditors 164,900 184,901
414,021 444,022
8 Revaluation reserve 2024 2023
£ £
At 1 November 2023 492,710 492,710
At 31 October 2024 492,710 492,710
9 Controlling party
The company is controlled by the two directors, K Jacobs and R Allen, who together own 100% of the issued shares.
10 Other information
Canter Holland Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
16 Commerce Road
Lynch Wood
Peterborough
PE2 6LR
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