Registered number
14800503
CF & WJ Limited
Filleted Accounts
30 April 2025

CF & WJ Limited
Registered number: | 14800503
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 3,354 |  |  | 3,146
Debtors | 3 |  | 15,076 |  |  | 38,896
Cash at bank and in hand |  |  | 8,891 |  |  | 2,945
|  |  | 27,321 |  |  | 44,987
Creditors: amounts falling due within one year | 4 |  | (57,055) |  |  | (51,277)
Net current liabilities |  |  |  | (29,734) |  |  | (6,290)
Net liabilities |  |  |  | (29,734) |  |  | (6,290)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (29,736) |  |  | (6,292)
Shareholders' funds |  |  |  | (29,734) |  |  | (6,290)
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.
C F Sheasby
Director
Approved by the board on 4 December 2025

CF & WJ Limited
Notes to the Accounts
for the year ended 30 April 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.
| 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.
| Creditors
| Short term creditors are measured at transaction price.
| 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.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| 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 | 8 |  | 8
3 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 8,829 |  | 23,485
| Other debtors | 6,247 |  | 15,411
|  |  |  |  |  | 15,076 |  | 38,896
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 33,976 |  | 32,778
| Taxation and social security costs | 20,680 |  | 18,364
| Other creditors | 2,399 |  | 135
|  |  |  |  |  | 57,055 |  | 51,277
5 | Other information
| CF & WJ Limited is a private company limited by shares and incorporated in England. Its registered office is:
| The Doctor Johnson Public House
| Netherstowe
| Lichfield
| WS13 6TS

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