Combustion Consultancy Services Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 05241833 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2019

for

Combustion Consultancy Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Watson

REGISTERED OFFICE:

Pippins, Cherry Drive

Forty Green

Beaconsfield

Buckinghamshire

HP9 1XP

BUSINESS ADDRESS:

Mellow Cottage

Great Kingshill Farm

Stag Lane

Great Kingshill

Buckinghamshire

HP15 6EW

REGISTERED NUMBER:

05241833 (England and Wales)

ACCOUNTANTS:

Ian Friend

Pippins

Cherry Drive

Forty Green

Beaconsfield

Buckinghamshire

HP9 1XP

FIXED ASSETS

Intangible assets

4

40,000

50,000

Tangible assets

5

27,512

31,047

67,512

81,047

CURRENT ASSETS

Stocks

30,000

28,025

Debtors

6

72,981

79,540

Cash at bank

53,419

31,088

156,400

138,653

CREDITORS

Amounts falling due within one year

7

166,133

145,399

NET CURRENT LIABILITIES

(9,733

)

(6,746

)

TOTAL ASSETS LESS CURRENT LIABILITIES

57,779

74,301

PROVISIONS FOR LIABILITIES

2,771

5,899

NET ASSETS

55,008

68,402

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

54,908

68,302

SHAREHOLDERS' FUNDS

55,008

68,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 19 March 2020 and were signed by:

J R Watson - Director

1.	STATUTORY INFORMATION

Combustion Consultancy Services 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 is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance

for obsolete and slow moving items.

Taxation

Taxation for the year 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not

reversed at the balance sheet 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2018 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2018

and 30 June 2019

100,000

AMORTISATION

At 1 July 2018

50,000

Amortisation for year

10,000

At 30 June 2019

60,000

NET BOOK VALUE

At 30 June 2019

40,000

At 30 June 2018

50,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 July 2018

27,340

566

34,101

62,007

Additions

2,150

832

-

2,982

At 30 June 2019

29,490

1,398

34,101

64,989

DEPRECIATION

At 1 July 2018

9,435

340

21,185

30,960

Charge for year

3,008

280

3,229

6,517

At 30 June 2019

12,443

620

24,414

37,477

NET BOOK VALUE

At 30 June 2019

17,047

778

9,687

27,512

At 30 June 2018

17,905

226

12,916

31,047

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.19

30.6.18

£

£

Trade debtors

71,697

79,540

Other debtors

1,284

-

72,981

79,540

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.19

30.6.18

£

£

Trade creditors

2,799

7,777

Taxation and social security

16,585

32,946

Other creditors

146,749

104,676

166,133

145,399

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.19

30.6.18

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The Company acquired a parcel of land, at a market value of £70,000, from the director in

September 2018. The land was professionally valued by Duncan Bailey Kennedy, Chartered

Surveyors.

The land was later Contributed in Specie to the CCS Ltd Pension Scheme at the same

value.