CCL (North East) Ltd - Filleted accounts

Registered number

09291598

CCL (North East) Ltd

Filleted Accounts

30 November 2024

CCL (North East) Ltd
Registered number:		09291598
Balance Sheet
as at 30 November 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		995,144			680,790

Current assets
Debtors	4	63,035			1,195
Cash at bank and in hand		67,026			50,298
		130,061			51,493

Creditors: amounts falling due within one year	5	(442,489)			(411,794)

Net current liabilities			(312,428)			(360,301)

Total assets less current liabilities			682,716			320,489

Creditors: amounts falling due after more than one year	6		(12,640)			(22,625)



Net assets			670,076			297,864

Capital and reserves
Profit and loss account			670,076			297,864

Shareholder's funds			670,076			297,864

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 member has 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 I Malik
Director
Approved by the board on 25 November 2025

CCL (North East) Ltd
Notes to the Accounts
for the year ended 30 November 2024


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.

	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:



	Equipment	20% Reducing Balance
	Cars or Vehicles	5 Years Straightline

	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.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			21		15


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2023	5,119		1,032,811		1,037,930
	Additions	3,150		742,648		745,798
	Disposals	-		(146,764)		(146,764)
	At 30 November 2024	8,269		1,628,695		1,636,964

	Depreciation
	At 1 December 2023	1,894		355,246		357,140
	Charge for the year	638		284,042		284,680
	At 30 November 2024	2,532		639,288		641,820

	Net book value
	At 30 November 2024	5,737		989,407		995,144
	At 30 November 2023	3,225		677,565		680,790


4	Debtors			2024		2023
£					£

	Trade debtors			44,071		1,195
	Other debtors			18,964		-
				63,035		1,195


5	Creditors: amounts falling due within one year			2024		2023
£					£

	Trade creditors			311,700		306,241
	Taxation and social security costs			121,379		63,669
	Other creditors			9,410		41,884
				442,489		411,794


6	Creditors: amounts falling due after one year			2024		2023
£					£

	Bank loans			12,640		22,625


7	Other information

	CCL (North East) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	5
	Conhope Lane
	Newcastle Upon Tyne
	Tyne & Wear
	NE4 8XL