Charcoal Burner Limited - Filleted accounts

Registered number

05903811

Charcoal Burner Limited

Filleted Accounts

31 January 2025

Charcoal Burner Limited
Registered number:		05903811
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		14,659			22,301
Tangible assets	4		(1,295)			863
			13,364			23,164

Current assets
Stocks		16,568			16,568
Debtors	5	24,738			24,049
Cash at bank and in hand		2,139			140
		43,445			40,757

Creditors: amounts falling due within one year	6	(470,576)			(425,105)

Net current liabilities			(427,131)			(384,348)

Total assets less current liabilities			(413,767)			(361,184)

Creditors: amounts falling due after more than one year	7		(23,343)			(57,946)



Net liabilities			(437,110)			(419,130)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(437,112)			(419,132)

Shareholders' funds			(437,110)			(419,130)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Joslin
Director
Approved by the board on 10 October 2025

Charcoal Burner Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		5		5


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 February 2024				152,852
	At 31 January 2025				152,852

	Amortisation
	At 1 February 2024				130,551
	Provided during the year				7,642
	At 31 January 2025				138,193

	Net book value
	At 31 January 2025				14,659
	At 31 January 2024				22,301

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2024				32,665
	At 31 January 2025				32,665

	Depreciation
	At 1 February 2024				31,802
	Charge for the year				2,158
	At 31 January 2025				33,960

	Net book value
	At 31 January 2025				(1,295)
	At 31 January 2024				863


5	Debtors		2025		2024
£				£

	Trade debtors		20,209		19,520
	Other debtors		4,529		4,529
			24,738		24,049


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		30,036		13,232
	Trade creditors		45,553		40,635
	Taxation and social security costs		260,649		242,447
	Other creditors		134,338		128,791
			470,576		425,105


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		23,343		57,946


8	Loans		2025		2024
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		-		10,290


	Secured bank loans		30,091		40,695

	The bank loans are secured on the assets and undertaking of the business.


9	Controlling party

	The company considers the directors to be its controlling parties.


10	Other information

	Charcoal Burner Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Weald Drive
	Furnace Green
	Crawley
	West Sussex
	RH10 6NY