C&A Holdings 2020 Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13009633

C&A Holdings 2020 Limited

Filleted Unaudited Financial Statements

31 January 2025

C&A Holdings 2020 Limited

Statement of Financial Position

31 January 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		415,220	415,220

Current assets

Debtors	5	21,200	776
Cash at bank and in hand		11,785	1,620
		-------	------
		32,985	2,396

Creditors: amounts falling due within one year	6	30,974		27,018
		-------		-------
Net current assets/(liabilities)			2,011	( 24,622)
			---------	---------
Total assets less current liabilities			417,231	390,598

Creditors: amounts falling due after more than one year	7	27,800	14,800
		---------	---------
Net assets		389,431	375,798
		---------	---------

Capital and reserves

Called up share capital	336,100	336,100
Profit and loss account	53,331	39,698
	---------	---------
Shareholders funds	389,431	375,798
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2025 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C&A Holdings 2020 Limited

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 24 September 2025 , and are signed on behalf of the board by:

Mr E A Stackhouse

Director

Company registration number: 13009633

C&A Holdings 2020 Limited

Notes to the Financial Statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1a The Moorings, Dane Rd Industrial Estate, Sale, Cheshire, M33 7BH, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 February 2024 and 31 January 2025	415,220
	---------
Impairment
At 1 February 2024 and 31 January 2025	–
	---------

Carrying amount
At 31 January 2025	415,220
	---------
At 31 January 2024	415,220
	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	800	–
Other debtors	20,400	776
	-------	----
	21,200	776
	-------	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	736	–
Corporation tax	4,318	–
Social security and other taxes	509	200
Other creditors	25,411	26,818
	-------	-------
	30,974	27,018
	-------	-------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings	27,800	14,800
	-------	-------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr E A Stackhouse	( 26,818)	–	1,407	( 25,411)
	-------	----	------	-------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr E A Stackhouse	( 18,069)	9,894	( 18,643)	( 26,818)
	-------	------	-------	-------