A B CAIRNS & SON LIMITED

A B CAIRNS & SON LIMITED - Company Information

2022-05-012023-04-302023-04-30false13334014A B CAIRNS & SON LIMITED2023-11-1643320iso4217:GBPxbrli:pure133340142022-05-01133340142023-04-30133340142022-05-012023-04-30133340142021-04-14133340142022-04-30133340142021-04-142022-04-3013334014bus:SmallEntities2022-05-012023-04-3013334014bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3013334014bus:FullAccounts2022-05-012023-04-3013334014bus:PrivateLimitedCompanyLtd2022-05-012023-04-3013334014core:WithinOneYear2023-04-3013334014core:AfterOneYear2023-04-3013334014core:WithinOneYear2022-04-3013334014core:AfterOneYear2022-04-3013334014core:ShareCapital2023-04-3013334014core:SharePremium2023-04-3013334014core:RevaluationReserve2023-04-3013334014core:OtherReservesSubtotal2023-04-3013334014core:RetainedEarningsAccumulatedLosses2023-04-3013334014core:ShareCapital2022-04-3013334014core:SharePremium2022-04-3013334014core:RevaluationReserve2022-04-3013334014core:OtherReservesSubtotal2022-04-3013334014core:RetainedEarningsAccumulatedLosses2022-04-3013334014core:LandBuildings2023-04-3013334014core:PlantMachinery2023-04-3013334014core:Vehicles2023-04-3013334014core:FurnitureFittings2023-04-3013334014core:OfficeEquipment2023-04-3013334014core:NetGoodwill2023-04-3013334014core:IntangibleAssetsOtherThanGoodwill2023-04-3013334014core:ListedExchangeTraded2023-04-3013334014core:UnlistedNon-exchangeTraded2023-04-3013334014core:LandBuildings2022-04-3013334014core:PlantMachinery2022-04-3013334014core:Vehicles2022-04-3013334014core:FurnitureFittings2022-04-3013334014core:OfficeEquipment2022-04-3013334014core:NetGoodwill2022-04-3013334014core:IntangibleAssetsOtherThanGoodwill2022-04-3013334014core:ListedExchangeTraded2022-04-3013334014core:UnlistedNon-exchangeTraded2022-04-3013334014core:LandBuildings2022-05-012023-04-3013334014core:PlantMachinery2022-05-012023-04-3013334014core:Vehicles2022-05-012023-04-3013334014core:FurnitureFittings2022-05-012023-04-3013334014core:OfficeEquipment2022-05-012023-04-3013334014core:NetGoodwill2022-05-012023-04-3013334014core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3013334014core:ListedExchangeTraded2022-05-012023-04-3013334014core:UnlistedNon-exchangeTraded2022-05-012023-04-3013334014core:MoreThanFiveYears2022-05-012023-04-3013334014core:Non-currentFinancialInstruments2023-04-3013334014core:Non-currentFinancialInstruments2022-04-3013334014dpl:CostSales2022-05-012023-04-3013334014dpl:DistributionCosts2022-05-012023-04-3013334014core:LandBuildings2022-05-012023-04-3013334014core:PlantMachinery2022-05-012023-04-3013334014core:Vehicles2022-05-012023-04-3013334014core:FurnitureFittings2022-05-012023-04-3013334014core:OfficeEquipment2022-05-012023-04-3013334014dpl:AdministrativeExpenses2022-05-012023-04-3013334014core:NetGoodwill2022-05-012023-04-3013334014core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3013334014dpl:GroupUndertakings2022-05-012023-04-3013334014dpl:ParticipatingInterests2022-05-012023-04-3013334014dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3013334014core:ListedExchangeTraded2022-05-012023-04-3013334014dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3013334014core:UnlistedNon-exchangeTraded2022-05-012023-04-3013334014dpl:CostSales2021-04-142022-04-3013334014dpl:DistributionCosts2021-04-142022-04-3013334014core:LandBuildings2021-04-142022-04-3013334014core:PlantMachinery2021-04-142022-04-3013334014core:Vehicles2021-04-142022-04-3013334014core:FurnitureFittings2021-04-142022-04-3013334014core:OfficeEquipment2021-04-142022-04-3013334014dpl:AdministrativeExpenses2021-04-142022-04-3013334014core:NetGoodwill2021-04-142022-04-3013334014core:IntangibleAssetsOtherThanGoodwill2021-04-142022-04-3013334014dpl:GroupUndertakings2021-04-142022-04-3013334014dpl:ParticipatingInterests2021-04-142022-04-3013334014dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-142022-04-3013334014core:ListedExchangeTraded2021-04-142022-04-3013334014dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-142022-04-3013334014core:UnlistedNon-exchangeTraded2021-04-142022-04-3013334014core:NetGoodwill2023-04-3013334014core:IntangibleAssetsOtherThanGoodwill2023-04-3013334014core:LandBuildings2023-04-3013334014core:PlantMachinery2023-04-3013334014core:Vehicles2023-04-3013334014core:FurnitureFittings2023-04-3013334014core:OfficeEquipment2023-04-3013334014core:AfterOneYear2023-04-3013334014core:WithinOneYear2023-04-3013334014core:ListedExchangeTraded2023-04-3013334014core:UnlistedNon-exchangeTraded2023-04-3013334014core:ShareCapital2023-04-3013334014core:SharePremium2023-04-3013334014core:RevaluationReserve2023-04-3013334014core:OtherReservesSubtotal2023-04-3013334014core:RetainedEarningsAccumulatedLosses2023-04-3013334014core:NetGoodwill2022-04-3013334014core:IntangibleAssetsOtherThanGoodwill2022-04-3013334014core:LandBuildings2022-04-3013334014core:PlantMachinery2022-04-3013334014core:Vehicles2022-04-3013334014core:FurnitureFittings2022-04-3013334014core:OfficeEquipment2022-04-3013334014core:AfterOneYear2022-04-3013334014core:WithinOneYear2022-04-3013334014core:ListedExchangeTraded2022-04-3013334014core:UnlistedNon-exchangeTraded2022-04-3013334014core:ShareCapital2022-04-3013334014core:SharePremium2022-04-3013334014core:RevaluationReserve2022-04-3013334014core:OtherReservesSubtotal2022-04-3013334014core:RetainedEarningsAccumulatedLosses2022-04-3013334014core:NetGoodwill2021-04-1413334014core:IntangibleAssetsOtherThanGoodwill2021-04-1413334014core:LandBuildings2021-04-1413334014core:PlantMachinery2021-04-1413334014core:Vehicles2021-04-1413334014core:FurnitureFittings2021-04-1413334014core:OfficeEquipment2021-04-1413334014core:AfterOneYear2021-04-1413334014core:WithinOneYear2021-04-1413334014core:ListedExchangeTraded2021-04-1413334014core:UnlistedNon-exchangeTraded2021-04-1413334014core:ShareCapital2021-04-1413334014core:SharePremium2021-04-1413334014core:RevaluationReserve2021-04-1413334014core:OtherReservesSubtotal2021-04-1413334014core:RetainedEarningsAccumulatedLosses2021-04-1413334014core:AfterOneYear2022-05-012023-04-3013334014core:WithinOneYear2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:CostValuation2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3013334014core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3013334014core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3013334014core:Non-currentFinancialInstrumentscore:CostValuation2022-04-3013334014core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-3013334014core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-3013334014bus:Director12022-05-012023-04-3013334014bus:Director22022-05-012023-04-30

Registered Number
13334014
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

A B CAIRNS & SON LIMITED

Company Information
for the year from 1 May 2022 to 30 April 2023


Directors	CAIRNS, Christopher Michael
	CAIRNS, Kenneth Adrian


Registered Address	10 Back West Avenue
	Gosforth
	Newcastle Upon Tyne
	NE3 4ES


Registered Number	13334014 (England and Wales)

A B CAIRNS & SON LIMITED

Balance Sheet as at
30 April 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	5		5,727		6,221
			5,727		6,221
Current assets
Stocks	6	-		500
Debtors	7	17,764		18,981
Cash at bank and on hand		828		10,690
		18,592		30,171
Creditors amounts falling due within one year	8	(23,202)		(35,452)
Net current assets (liabilities)			(4,610)		(5,281)
Total assets less current liabilities			1,117		940
Net assets			1,117		940
Capital and reserves
Called up share capital			2		2
Profit and loss account			1,115		938
Shareholders' funds			1,117		940

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 16 November 2023, and are signed on its behalf by:

CAIRNS, Christopher Michael
Director

CAIRNS, Kenneth Adrian
Director

Registered Company No. 13334014

A B CAIRNS & SON LIMITED

Notes to the Financial Statements
for the year ended 30 April 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2023		2022
	Average number of employees during the year	2		2

5.	Property, plant and equipment

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 May 22	2,725	771	3,668	7,164
Additions	-	560	-	560
At 30 April 23	2,725	1,331	3,668	7,724
Depreciation and impairment
At 01 May 22	55	154	734	943
Charge for year	55	265	734	1,054
At 30 April 23	110	419	1,468	1,997
Net book value
At 30 April 23	2,615	912	2,200	5,727
At 30 April 22	2,670	617	2,934	6,221

6.	Stocks

	2023	2022
	£	£
Work in progress	-	500
Total	-	500

7.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	6,800	18,980
Amounts owed by associates and joint ventures / participating interests	9,844	1
Prepayments and accrued income	1,120	-
Total	17,764	18,981


	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.

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.

8.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	3,907	10,235
Amounts owed to related parties	-	2,212
Taxation and social security	18,395	23,005
Accrued liabilities and deferred income	900	-
Total	23,202	35,452


	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.