REGISTERED NUMBER:
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CAMBRIAN REFRIGERATION LIMITED |
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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REGISTERED NUMBER:
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CAMBRIAN REFRIGERATION LIMITED |
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ABBREVIATED UNAUDITED ACCOUNTS |
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FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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CAMBRIAN REFRIGERATION LIMITED (REGISTERED NUMBER: 07368171) |
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CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 | to | 3 |
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Notes to the Abbreviated Accounts | 4 | to | 6 |
CAMBRIAN REFRIGERATION LIMITED |
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COMPANY INFORMATION |
FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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DIRECTORS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
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CAMBRIAN REFRIGERATION LIMITED (REGISTERED NUMBER: 07368171) |
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ABBREVIATED BALANCE SHEET |
30 SEPTEMBER 2016 |
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2016 | 2015 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 4 |
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NET CURRENT ASSETS/(LIABILITIES) |
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( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
4 |
( |
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( |
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PROVISIONS FOR LIABILITIES | ( |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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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. |
CAMBRIAN REFRIGERATION LIMITED (REGISTERED NUMBER: 07368171) |
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ABBREVIATED BALANCE SHEET - continued |
30 SEPTEMBER 2016 |
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The financial statements were approved by the Board of Directors on
behalf by: |
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CAMBRIAN REFRIGERATION LIMITED (REGISTERED NUMBER: 07368171) |
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NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention and in accordance |
with the Financial Reporting Standard for Smaller Entities (effective April 2008). |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
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Revenue in respect of services provided is recognised evenly over the period to which it relates. |
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Revenue from sales is recognised on dispatch of goods to the customer. |
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Goodwill |
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Tangible fixed assets |
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Plant and machinery etc - 25% on reducing balance |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for |
obsolete and slow moving items. |
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Deferred tax |
Current tax, including UK corporation tax and foreign tax, is provided at amounts expected to be paid |
(or recovered) using the tax rates and laws that have been enacted or substantively enacted by the |
balance sheet date. |
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Deferred tax is recognised in respect of all timing differences that have originated but not reversed at |
the balance sheet date. Timing differences are differences between the company's taxable profits and |
its results as stated in the financial statements that arise from the inclusion of gains and losses in tax |
assessments in periods different from those in which they are recognised in the financial statements. |
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A net deferred tax asset is regarded as recoverable and therefore recognised only to the extent that, |
on the basis of all available evidence, it can be regarded as more likely than not that there will be |
suitable taxable profits from which the future reversal of the underlying timing differences can be |
deducted. |
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Deferred tax is measured on a non-discounted basis. |
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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 the profit and loss account in the period to which they |
relate. |
CAMBRIAN REFRIGERATION LIMITED (REGISTERED NUMBER: 07368171) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 October 2015 |
and 30 September 2016 |
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AMORTISATION |
At 1 October 2015 |
and 30 September 2016 |
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NET BOOK VALUE |
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At 30 September 2016 |
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At 30 September 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 October 2015 |
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Additions |
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Disposals | ( |
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At 30 September 2016 |
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DEPRECIATION |
At 1 October 2015 |
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Charge for year |
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Eliminated on disposal | ( |
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At 30 September 2016 |
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NET BOOK VALUE |
At 30 September 2016 |
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At 30 September 2015 |
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Assets purchased under hire purchase contracts have a net book value of £23,803. |
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4. | CREDITORS |
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Creditors include an amount of £
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5. | CALLED UP SHARE CAPITAL |
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Allotted and issued: |
Number: | Class: | Nominal | 2016 | 2015 |
value: | £ | £ |
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Share capital 1 | £1 |
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CAMBRIAN REFRIGERATION LIMITED (REGISTERED NUMBER: 07368171) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 SEPTEMBER 2016 |
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6. | RELATED PARTY DISCLOSURES |
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Included in
interest free and has no formal repayment terms. |
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During the year dividends of £16,736 (2015 - £15,500) were paid to the directors. |