2023-11-012024-10-312024-10-31false04556555Ceejay UK 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Ceejay UK Limited

Registered Number
04556555
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

Ceejay UK Limited
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

A. Baxter
L. Baxter

Company Secretary

L. Baxter

Registered Address

Green Lane Trading Estate
Clifton
York
YO30 5PY

Registered Number

04556555 (England and Wales)
Ceejay UK Limited
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311
Tangible assets4144,674139,224
144,675139,225
Current assets
Stocks514,68010,650
Debtors6264,339284,093
Cash at bank and on hand88,62297,108
367,641391,851
Creditors amounts falling due within one year7(133,528)(161,944)
Net current assets (liabilities)234,113229,907
Total assets less current liabilities378,788369,132
Creditors amounts falling due after one year8(26,171)(45,803)
Provisions for liabilities10(36,200)(33,700)
Net assets316,417289,629
Capital and reserves
Profit and loss account316,417289,629
Shareholders' funds316,417289,629
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2025, and are signed on its behalf by:
A. Baxter
Director
Registered Company No. 04556555
Ceejay UK Limited
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 policy
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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Land and buildings10
Plant and machinery10
Fixtures and fittings3
Vehicles5
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year89
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2310,00010,000
At 31 October 2410,00010,000
Amortisation and impairment
At 01 November 239,9999,999
At 31 October 249,9999,999
Net book value
At 31 October 2411
At 31 October 2311
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 November 2385,975257,51542,37594,456480,321
Additions-29,000-52529,525
At 31 October 2485,975286,51542,37594,981509,846
Depreciation and impairment
At 01 November 2385,705139,48223,74692,164341,097
Charge for year8916,5416,57487124,075
At 31 October 2485,794156,02330,32093,035365,172
Net book value
At 31 October 24181130,49212,0551,946144,674
At 31 October 23270118,03318,6292,292139,224
5.Stocks

2024

2023

££
Other stocks14,68010,650
Total14,68010,650
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables54,114120,520
Amounts owed by group undertakings210,225163,573
Total264,339284,093
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables14,58320,054
Bank borrowings and overdrafts28,50046,934
Taxation and social security70,65686,827
Finance lease and HP contracts12,2294,063
Other creditors12253
Accrued liabilities and deferred income7,4384,013
Total133,528161,944
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts11,87540,375
Other creditors14,2965,428
Total26,17145,803
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts26,5259,490
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)36,20033,700
Total36,20033,700
11.Related party transactions
A.F. Baxter and L. Baxter are the directors and shareholders of Get Branded Workwear Limited. Expenses of £46,194 were recharged to Get Branded Workwear Limited during the year. At the balance sheet date the amount due to Get Branded Workwear Limited was £210,225 (2023 - £164,031).