03014209falsethe collection, treatment and disposal of hazardous and non-hazardous waste2023-12-012024-11-30http://www.companieshouse.gov.uk/2023-11-30http://www.companieshouse.gov.uk/cd:Director12023-12-012024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-12-012024-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22023-12-012024-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32023-12-012024-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42023-12-012024-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-11-30http://www.companieshouse.gov.uk/2023-12-012024-11-30http://www.companieshouse.gov.uk/2023-11-30http://www.companieshouse.gov.uk/cd:FRS1022023-12-012024-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-12-012024-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-12-012024-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 03014209
C & M Trotter Limited
ACCOUNTS
FOR THE YEAR ENDED 30/11/2024

C & M Trotter Limited

ACCOUNTS
FOR THEYEARENDED30/11/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet2
Notes To The Accounts3
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

C & M Trotter Limited

BALANCE SHEET AT 30/11/2024
20242023
Notes££
FIXED ASSETS
Tangible assets21,342,7691,497,106
CURRENT ASSETS
Stock72,650163,197
Debtors41,412,905266,186
Cash at bank and in hand28,24549,408
1,513,800478,791
CREDITORS: Amounts falling due within one year5521,031616,337
NET CURRENT ASSETS / (LIABILITIES)992,769(137,546)
TOTAL ASSETS LESS CURRENT LIABILITIES2,335,5381,359,560
CREDITORS: Amounts falling due after more than one year642,500332,009
PROVISIONS FOR LIABILITIES AND CHARGES9136,720267,862
NET ASSETS2,156,318759,689
CAPITAL AND RESERVES
Called up share capital10100100
Revaluation reserve1e,113,1293,682
Profit and loss account2,153,089755,907
SHAREHOLDERS' FUNDS2,156,318759,689
For the year ending 30/11/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/03/2025 and signed on their behalf by
.............................
Colin Trotter
Director

C & M Trotter Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsreducing balance 5%
Plant and Machineryreducing balance 10%
Commercial Vehiclesreducing balance 15%
Equipmentreducing balance 10%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Profit and Loss Reserve - Non Distributable
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the profit and loss reserve - non distributable (see also note11).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss reserve - distributable.

C & M Trotter Limited

2. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/12/2023668,6721,605,4162,274,088
Additions330,50288,959419,461
Disposals-(999,705)(999,705)
At 30/11/2024999,174694,6701,693,844
Depreciation
At 01/12/202384,943692,039776,982
Disposals-(451,674)(451,674)
For the year8,48317,28425,767
At 30/11/202493,426257,649351,075
Net Book Amounts
At 30/11/2024905,748437,0211,342,769
At 30/11/2023583,729913,3771,497,106
3. STOCK 20242023
££
Stock comprises:
Penalties and fines67,65072,000
Work in progress5,00091,197
72,650163,197
4. DEBTORS 20242023
££
Amounts falling due within one year:
Trade debtors183,464246,449
Other debtors1,229,44119,737
1,412,905266,186

C & M Trotter Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Bank loans and overdrafts-20,317
Trade creditors76,338112,874
Taxation and social security355,749113,629
Other creditors88,944369,517
521,031616,337
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans and overdrafts-177,620
Other creditors42,500154,389
42,500332,009
Included in other creditors are:
Included within creditors due after more than one year are:
Amounts falling due after more than five years
- repayable by installments-96,350
7. SECURED CREDITORS
20242023
££
Amount of bank loans and overdrafts which are secured-197,937
The bank loan is secured on the land at Low Dyke, Calthwaite, Penrith, Cumbria, CA11 9PS, and also by personal guarantees by the Directors.

C & M Trotter Limited

8. EMPLOYEES
20242023
No.No.
Average number of employees1415
9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation136,720267,862
136,720267,862
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
50 A Ordinary shares of £1 each5050
25 B Ordinary shares of £1 each2525
25 C Ordinary shares of £1 each2525
25 Class "C" shares of £1 each2525
100100
11. PROFIT AND LOSS RESERVE - NON DISTRIBUTABLE 20242023
££
Profit and Loss Reserve - Non Distributable3,1293,682
3,1293,682
12. CONTROLLING PARTY
The company is under the control of Mrs Edna Trotter.

C & M Trotter Limited

13. RELATED PARTY TRANSACTIONS
Mrs E Trotter - Mother of the 2 directors - Included within other debtors is a balance of £23,352 (2023 : £4,014) which is owed by Mrs Trotter to the company. This has been repaid after the year end. Dividends in the year amounted to £4,100 (2023; £37,000).