2021-04-012022-03-312022-03-31false09313571James Clifford Associates Limited2022-08-02iso4217:GBPxbrli:pure093135712021-04-01093135712022-03-31093135712021-04-012022-03-31093135712020-04-01093135712021-03-31093135712020-04-012021-03-3109313571bus:SmallEntities2021-04-012022-03-3109313571bus:AuditExempt-NoAccountantsReport2021-04-012022-03-3109313571bus:FullAccounts2021-04-012022-03-3109313571bus:PrivateLimitedCompanyLtd2021-04-012022-03-3109313571core:WithinOneYear2022-03-3109313571core:AfterOneYear2022-03-3109313571core:WithinOneYear2021-03-3109313571core:AfterOneYear2021-03-3109313571core:ShareCapital2022-03-3109313571core:SharePremium2022-03-3109313571core:RevaluationReserve2022-03-3109313571core:OtherReservesSubtotal2022-03-3109313571core:RetainedEarningsAccumulatedLosses2022-03-3109313571core:ShareCapital2021-03-3109313571core:SharePremium2021-03-3109313571core:RevaluationReserve2021-03-3109313571core:OtherReservesSubtotal2021-03-3109313571core:RetainedEarningsAccumulatedLosses2021-03-3109313571core:LandBuildings2022-03-3109313571core:PlantMachinery2022-03-3109313571core:Vehicles2022-03-3109313571core:FurnitureFittings2022-03-3109313571core:OfficeEquipment2022-03-3109313571core:NetGoodwill2022-03-3109313571core:IntangibleAssetsOtherThanGoodwill2022-03-3109313571core:ListedExchangeTraded2022-03-3109313571core:UnlistedNon-exchangeTraded2022-03-3109313571core:LandBuildings2021-03-3109313571core:PlantMachinery2021-03-3109313571core:Vehicles2021-03-3109313571core:FurnitureFittings2021-03-3109313571core:OfficeEquipment2021-03-3109313571core:NetGoodwill2021-03-3109313571core:IntangibleAssetsOtherThanGoodwill2021-03-3109313571core:ListedExchangeTraded2021-03-3109313571core:UnlistedNon-exchangeTraded2021-03-3109313571core:LandBuildings2021-04-012022-03-3109313571core:PlantMachinery2021-04-012022-03-3109313571core:Vehicles2021-04-012022-03-3109313571core:FurnitureFittings2021-04-012022-03-3109313571core:OfficeEquipment2021-04-012022-03-3109313571core:NetGoodwill2021-04-012022-03-3109313571core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109313571core:ListedExchangeTraded2021-04-012022-03-3109313571core:UnlistedNon-exchangeTraded2021-04-012022-03-3109313571core:MoreThanFiveYears2021-04-012022-03-3109313571core:Non-currentFinancialInstruments2022-03-3109313571core:Non-currentFinancialInstruments2021-03-3109313571dpl:CostSales2021-04-012022-03-3109313571dpl:DistributionCosts2021-04-012022-03-3109313571dpl:AdministrativeExpenses2021-04-012022-03-3109313571core:LandBuildings2021-04-012022-03-3109313571core:PlantMachinery2021-04-012022-03-3109313571core:Vehicles2021-04-012022-03-3109313571core:FurnitureFittings2021-04-012022-03-3109313571core:OfficeEquipment2021-04-012022-03-3109313571core:NetGoodwill2021-04-012022-03-3109313571core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109313571dpl:GroupUndertakings2021-04-012022-03-3109313571dpl:ParticipatingInterests2021-04-012022-03-3109313571dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3109313571core:ListedExchangeTraded2021-04-012022-03-3109313571dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3109313571core:UnlistedNon-exchangeTraded2021-04-012022-03-3109313571dpl:CostSales2020-04-012021-03-3109313571dpl:DistributionCosts2020-04-012021-03-3109313571dpl:AdministrativeExpenses2020-04-012021-03-3109313571core:LandBuildings2020-04-012021-03-3109313571core:PlantMachinery2020-04-012021-03-3109313571core:Vehicles2020-04-012021-03-3109313571core:FurnitureFittings2020-04-012021-03-3109313571core:OfficeEquipment2020-04-012021-03-3109313571core:NetGoodwill2020-04-012021-03-3109313571core:IntangibleAssetsOtherThanGoodwill2020-04-012021-03-3109313571dpl:GroupUndertakings2020-04-012021-03-3109313571dpl:ParticipatingInterests2020-04-012021-03-3109313571dpl:GroupUndertakingscore:ListedExchangeTraded2020-04-012021-03-3109313571core:ListedExchangeTraded2020-04-012021-03-3109313571dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-04-012021-03-3109313571core:UnlistedNon-exchangeTraded2020-04-012021-03-3109313571core:NetGoodwill2022-03-3109313571core:IntangibleAssetsOtherThanGoodwill2022-03-3109313571core:LandBuildings2022-03-3109313571core:PlantMachinery2022-03-3109313571core:Vehicles2022-03-3109313571core:FurnitureFittings2022-03-3109313571core:OfficeEquipment2022-03-3109313571core:AfterOneYear2022-03-3109313571core:WithinOneYear2022-03-3109313571core:ListedExchangeTraded2022-03-3109313571core:UnlistedNon-exchangeTraded2022-03-3109313571core:ShareCapital2022-03-3109313571core:SharePremium2022-03-3109313571core:RevaluationReserve2022-03-3109313571core:OtherReservesSubtotal2022-03-3109313571core:RetainedEarningsAccumulatedLosses2022-03-3109313571core:NetGoodwill2021-03-3109313571core:IntangibleAssetsOtherThanGoodwill2021-03-3109313571core:LandBuildings2021-03-3109313571core:PlantMachinery2021-03-3109313571core:Vehicles2021-03-3109313571core:FurnitureFittings2021-03-3109313571core:OfficeEquipment2021-03-3109313571core:AfterOneYear2021-03-3109313571core:WithinOneYear2021-03-3109313571core:ListedExch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James Clifford Associates Limited

Registered Number
09313571
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

James Clifford Associates Limited
Company Information
for the year from 1 April 2021 to 31 March 2022

Directors

Clifford, James Robert

Registered Address

4 Keyes Garden
Oakwood
Warrington
WA3 6SD

Registered Number

09313571 (England and Wales)
James Clifford Associates Limited
Balance Sheet as at
31 March 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets73331,247
3331,247
Current assets
Debtors9-1,128
Cash at bank and on hand7,0684,200
7,0685,328
Creditors amounts falling due within one year10(7,292)(16,305)
Net current assets (liabilities)(224)(10,977)
Total assets less current liabilities109(9,730)
Net assets109(9,730)
Capital and reserves
Called up share capital11
Profit and loss account108(9,731)
Shareholders' funds109(9,730)
The financial statements were approved and authorised for issue by the Director on 2 August 2022, and are signed on its behalf by:
Clifford, James Robert
Director
Registered Company No. 09313571
James Clifford Associates Limited
Notes to the Financial Statements
for the year ended 31 March 2022

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.Principal activities
The principal activity of the company is that of property surveying.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
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:
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.
Government grants and other government assistance policy
Government grants are recognised on the accruals model basis and are measured at fair value of the net receivable. Grants are classified as relating either to other income or to assets. Grants related to other income are recognised in profit or loss over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
6.Employee information

20222021
Average number of employees during the year--
7.Property, plant and equipment

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 212509,88710,137
Additions-265265
At 31 March 2225010,15210,402
Depreciation and impairment
At 01 April 211068,7848,890
Charge for year361,1431,179
At 31 March 221429,92710,069
Net book value
At 31 March 22108225333
At 31 March 211441,1031,247
8.Description of nature of transactions and balances with related parties
At the year end the director owed the company £10 (2021: £5,071). This balance has been included in other debtors at the year end and no interest has been applied.
9.Debtors

2022

2021

££
Trade debtors / trade receivables-1,128
Total-1,128
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.
10.Creditors within one year

2022

2021

££
Trade creditors / trade payables248-
Taxation and social security6,48310,754
Other creditors105,071
Accrued liabilities and deferred income551480
Total7,29216,305
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.