C & F Dumpers UK Ltd - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: 07673781 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2022

for

C & F Dumpers UK Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

16,286

3,900

CURRENT ASSETS

Stocks

177,069

41,092

Debtors

5

19,926

9,923

Cash at bank

25,280

74,483

222,275

125,498

CREDITORS

Amounts falling due within one year

6

182,219

117,990

NET CURRENT ASSETS

40,056

7,508

TOTAL ASSETS LESS CURRENT LIABILITIES

56,342

11,408

PROVISIONS FOR LIABILITIES

13

27

NET ASSETS

56,329

11,381

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

56,229

11,281

SHAREHOLDERS' FUNDS

56,329

11,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2023 and were signed on its behalf by:

P M Oldham - Director

1.	STATUTORY INFORMATION

C & F Dumpers UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07673781

Registered office:

Arnold Plant Hire Ltd

Bredbury Parkway

Bredbury

Stockport

Cheshire

SK6 2SN

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised as the company becomes entitled to consideration for the goods and services provided.

Tangible fixed assets

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

Motor vehicles

-

30% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2022

-

4,000

4,000

Additions

7,568

6,895

14,463

At 31 December 2022

7,568

10,895

18,463

DEPRECIATION

At 1 January 2022

-

100

100

Charge for year

533

1,544

2,077

At 31 December 2022

533

1,644

2,177

NET BOOK VALUE

At 31 December 2022

7,035

9,251

16,286

At 31 December 2021

-

3,900

3,900

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade debtors

19,764

3,449

Other debtors

162

6,474

19,926

9,923

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

274

43,903

Taxation and social security

39,284

36,504

Other creditors

142,661

37,583

182,219

117,990