Registration number: 09197060

Climbers Against Cancer Trading Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Climbers Against Cancer Trading Limited

(Registration number: 09197060)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Current assets
Stocks		14,060	22,121
Debtors	4	9,063	12,534
Cash at bank and in hand		31,407	3,798
		54,530	38,453
Creditors: Amounts falling due within one year	5	(49,015)	(52,187)
Net assets/(liabilities)		5,515	(13,734)
Capital and reserves
Called up share capital	6	3	3
Retained earnings		5,512	(13,737)
Shareholders' funds/(deficit)		5,515	(13,734)

For the financial year ending 31 December 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 2 September 2025 and signed on its behalf by:
 

......................................... Mrs S E Grimshaw Director

Climbers Against Cancer Trading Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
Unit 34
Lake District Business Park
Mint Bridge Road
Kendal
LA9 6NH

These financial statements were authorised for issue by the Board on 2 September 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 sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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 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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Climbers Against Cancer Trading Limited

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

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

4

Debtors

	2024 £	2023 £
Trade debtors	8,749	5,659
Other debtors	-	6,581
Prepayments	314	294
	9,063	12,534

5

Creditors

	2024 £	2023 £
Due within one year
Trade creditors	2,551	513
Taxation and social security	3,430	-
Accruals and deferred income	1,200	3,647
Other creditors	41,834	48,027
	49,015	52,187

6	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £1 each	3	3	3	3

Climbers Against Cancer Trading Limited

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

7	Related party transactions

Summary of transactions with other related parties

Climbers Against Cancer (parent charity)

Loans to related parties

2024	Parent £	Total £
At start of period	48,027	48,027
Advanced	1,806	1,806
Repaid	(1,650)	(1,650)
At end of period	48,183	48,183

2023	Parent £	Total £
At start of period	52,360	52,360
Advanced	8,027	8,027
Repaid	(12,360)	(12,360)
At end of period	48,027	48,027