| C K L Developments Limited |
| Registered Number:03599678 |
For the year ended 31 December 2024
England and Wales
Unaudited Financial Statements
For the year ended 31 December 2024
C K L Developments Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
C K L Developments Limited
Statement of Financial Position
2023
2024
| Property, plant and equipment |
244,918
89,733
2
244,918
89,733
441,159
343,031
3
| Trade and other receivables |
465,846
633,952
4
976,983
907,005
| Trade and other payables: amounts falling due within one |
| year |
(958,163)
(1,148,417)
5
(51,158)
(171,434)
Net current liabilities
| Total assets less current liabilities |
73,484
38,575
| Trade and other payables: amounts falling due after more |
| than one year |
(561,799)
(500,000)
6
(426,516)
Net liabilities
(523,224)
118,000
118,000
517,000
517,000
(1,061,516)
(1,158,224)
(426,516)
(523,224)
Shareholders' funds
| For the year ended 31 December 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of |
| each financial year and of its profit or loss for each financial year in accordance with the requirements of Section |
| 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial |
| statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 11 September 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 December 2024
C K L Developments Limited
Notes to the Financial Statements
Statutory Information
| C K L Developments Limited is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 03599678. |
Woodcote
Marley Lane Business Park
Battle
East Sussex
TN33 0RE
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Land and buildings
Truck & transporter
Motor vehicles
Plant & machinery
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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For the year ended 31 December 2024
C K L Developments Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
613,248
393,857
35,009
102,824
81,558
177,082
8,885
16,909
145,834
5,454
248,658
51,918
402,742
790,330
87,012
| Provision for depreciation and impairment |
523,515
346,217
26,329
102,824
48,145
Charge for year
21,897
13,785
4,483
-
3,629
545,412
360,002
30,812
102,824
51,774
35,238
145,834
21,106
42,740
244,918
33,413
-
8,680
47,640
89,733
2023
2024
343,031
441,159
| 4. Trade and other receivables |
2023
2024
489,558
363,757
144,394
102,089
465,846
633,952
| 5. Trade and other payables: amounts falling due within one year |
2023
2024
1,636
16,482
921,966
660,720
| Amounts owed to group undertaking and undertaking in which the |
| company has a participating interest |
32,849
-
| Taxation and social security |
28,383
97,245
163,583
183,716
1,148,417
958,163
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For the year ended 31 December 2024
C K L Developments Limited
Notes to the Financial Statements Continued
| 6. Trade and other payables: amounts falling due after more than one year |
2023
2024
| Amounts owed to group undertaking and undertaking in which the |
| company has a participating interest |
500,000
561,799
| 7. Related party transactions |
| Zapa Consulting AG, a company controlled by S Ziegler |
| Administration expenses include rent of £190,850 (2023 £189,475), legal & professional of £493 (2023 £1,838), |
| interest of £28,601 (2023 £31,800), and Site Maintenance £19,383 (2023: £24,947) paid to Zapa Consulting AG. |
| Creditors include £532,849 (2023 £532,849) owed to Zapa Consulting AG. |
| Turnover includes £33,051 (2023 £99,786) of work done for S Ziegler, £29,710 (2023 £26,657) for C L Keith-Lucas, |
| £nil (2023 24,555) for J Fraser, £616 (2023: £nil) for Zapa Consulting AG. |
| Debtors include £nil (2023 £50,189) owed by S Ziegler. |
| 8. Average number of persons employed |
During the year the average number of employees was 18 (2023 : 16)
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