C & C Joinery (NW) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04246770 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST OCTOBER 2024 TO 31ST DECEMBER 2025

FOR

C & C JOINERY (NW) LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mr S R Cookson

Mrs C M Cookson

REGISTERED OFFICE:

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

REGISTERED NUMBER:

04246770 (England and Wales)

ACCOUNTANTS:

SBCA Chartered Accountants

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

SOLICITORS:

Crompton Halliwell

4/6 St Mary's Place

Bury

BL9 0EA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C & C Joinery (NW) Limited for the period ended 31st December 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C & C Joinery (NW) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C & C Joinery (NW) Limited and state those matters that we have agreed to state to the Board of Directors of C & C Joinery (NW) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & C Joinery (NW) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C & C Joinery (NW) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C & C Joinery (NW) Limited. You consider that C & C Joinery (NW) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of C & C Joinery (NW) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

SBCA Chartered Accountants

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

12th August 2026

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

28,686

36,833

28,686

36,833

CURRENT ASSETS

Stocks

6

4,569

6,119

Debtors

7

218,892

160,256

Cash at bank and in hand

225,689

228,519

449,150

394,894

CREDITORS

Amounts falling due within one year

8

(39,813

)

(21,973

)

NET CURRENT ASSETS

409,337

372,921

TOTAL ASSETS LESS CURRENT LIABILITIES

438,023

409,754

CAPITAL AND RESERVES

Called up share capital

10

1,000

Retained earnings

11

437,023

408,754

SHAREHOLDERS' FUNDS

438,023

409,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th August 2026 and were signed on its behalf by:

Mr S R Cookson - Director

1.	STATUTORY INFORMATION

C & C Joinery (NW) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced value of goods and services provided in the year, adjusted for work in progress.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has now been fully ammortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 31st December 2025

40,000

AMORTISATION

At 1st October 2024

and 31st December 2025

40,000

NET BOOK VALUE

At 31st December 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1st October 2024

67,626

1,000

24,685

1,234

94,545

Additions

-

553

Disposals

-

(635

)

(635

)

At 31st December 2025

67,626

1,000

24,685

1,152

94,463

DEPRECIATION

At 1st October 2024

31,211

983

24,685

833

57,712

Charge for period

8,265

5

-

430

8,700

Eliminated on disposal

-

(635

)

(635

)

At 31st December 2025

39,476

988

24,685

628

65,777

NET BOOK VALUE

At 31st December 2025

28,150

12

-

524

28,686

At 30th September 2024

36,415

17

-

401

36,833

6.

STOCKS

31.12.25

30.9.24

£

Stocks

4,569

5,000

Work-in-progress

-

1,119

4,569

6,119

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

Trade debtors

29,902

2,404

Other debtors

188,990

157,852

218,892

160,256

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

Trade creditors

36,915

19,888

Other creditors

2,898

2,085

39,813

21,973

9.	DEFERRED TAX

£

Balance at 1st October 2024

(6,968

)

Provided during period

6,661

Balance at 31st December 2025

(307

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

30.9.24

value:

£

1,000

Ordinary

£1

1,000

11.

RESERVES

Retained

earnings

£

At 1st October 2024

408,754

Profit for the period

28,269

At 31st December 2025

437,023

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st December 2025 and the year ended 30th September 2024:

31.12.25

30.9.24

£

Mr S R Cookson

Balance outstanding at start of period

3,571

3,049

Amounts advanced

1,198

522

Amounts repaid

(3,571

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

1,198

3,571

The maximum balance overdrawn during the year was £3,951, no interest has been charged on this balance. The balance is repayable on demand.