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REGISTERED NUMBER: 02083769 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2021

for

Clarion Homes Limited

Clarion Homes Limited (Registered number: 02083769)






Contents of the Financial Statements
for the Year Ended 31 December 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clarion Homes Limited

Company Information
for the Year Ended 31 December 2021







DIRECTOR: R Starkie





SECRETARY: C Starkie





REGISTERED OFFICE: Rocky Plain Farm
Osmotherley
NORTHALLERTON
North Yorkshire
DL6 3AQ





REGISTERED NUMBER: 02083769 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

Clarion Homes Limited (Registered number: 02083769)

Balance Sheet
31 December 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 98,894 69,041

CURRENT ASSETS
Stocks 5 20,458 3,217
Debtors 6 43,828 115,331
Cash at bank and in hand 209,188 146,170
273,474 264,718
CREDITORS
Amounts falling due within one year 7 135,915 169,848
NET CURRENT ASSETS 137,559 94,870
TOTAL ASSETS LESS CURRENT
LIABILITIES

236,453

163,911

PROVISIONS FOR LIABILITIES 8 14,462 13,020
NET ASSETS 221,991 150,891

CAPITAL AND RESERVES
Called up share capital 9 1,111 1,111
Retained earnings 220,880 149,780
SHAREHOLDERS' FUNDS 221,991 150,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 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.

Clarion Homes Limited (Registered number: 02083769)

Balance Sheet - continued
31 December 2021


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 and authorised for issue on 16 June 2022 and were signed by:





R Starkie - Director


Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements
for the Year Ended 31 December 2021

1. STATUTORY INFORMATION

Clarion Homes 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised for each project on a monthly basis in respect of the work carried out in that month.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 10% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Contract work in progress
Contract work in progress is valued at costs incurred, net of amounts transferred to cost of sales, less foreseeable losses and payments on account not matched with turnover. Any profit attributable to contract work in progress, calculated in accordance with FRS 102, has been included by way of turnover and cost of sales, with the amount by which turnover is in excess of payments on account included in debtors in amounts due on contracts.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.


Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

2. ACCOUNTING POLICIES - continued
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.

Stock
Work in progress cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2020 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2021 - 53,978 82,815 136,793
Additions 22,980 1,784 49,500 74,264
Disposals - - (18,490 ) (18,490 )
At 31 December 2021 22,980 55,762 113,825 192,567
DEPRECIATION
At 1 January 2021 - 41,704 26,048 67,752
Charge for year 201 7,379 25,547 33,127
Eliminated on disposal - - (7,206 ) (7,206 )
At 31 December 2021 201 49,083 44,389 93,673
NET BOOK VALUE
At 31 December 2021 22,779 6,679 69,436 98,894
At 31 December 2020 - 12,274 56,767 69,041

5. STOCKS
2021 2020
£    £   
Work-in-progress 20,458 3,217

Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2021

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 7,785 1,725
Other debtors 49 23,659
Prepayments and accrued income 35,994 89,947
43,828 115,331

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 57,424 71,678
Taxation and social security 27,075 4,358
Director's loan account 2,550 1,815
Accruals and deferred income 48,866 91,997
135,915 169,848

8. PROVISIONS FOR LIABILITIES
2021 2020
£    £   
Deferred tax 14,462 13,020

Deferred
tax
£   
Balance at 1 January 2021 13,020
Accelerated capital allowances 1,442
Balance at 31 December 2021 14,462

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2021 2020
value: £    £   
1,107 Ordinary £1 1,107 1,107
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
1,111 1,111

10. RELATED PARTY DISCLOSURES

2021 2020
£ £

Amounts due to director 2,550 1,815
No interest has been charged.