2022-04-01 06552261 2023-03-31 06552261 2022-04-01 2023-03-31 06552261 2022-03-31 06552261 2021-04-01 2022-03-31 06552261 uk-core:WithinOneYear uk-bus:Original 2022-03-31 06552261 uk-core:WithinOneYear uk-bus:Original 2023-03-31 06552261 uk-core:AfterOneYear uk-bus:Original 2022-03-31 06552261 uk-core:AfterOneYear uk-bus:Original 2023-03-31 06552261 uk-core:ShareCapital uk-bus:Original 2023-03-31 06552261 uk-core:ShareCapital uk-bus:Original 2022-03-31 06552261 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2023-03-31 06552261 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2022-03-31 06552261 uk-bus:Director1 uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-core:Buildings uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-core:PlantMachinery uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-core:Land uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-core:Vehicles uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-core:OfficeEquipment uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-core:OfficeEquipment uk-bus:Original 2022-03-31 06552261 uk-core:Vehicles uk-bus:Original 2022-03-31 06552261 uk-core:PlantMachinery uk-bus:Original 2022-03-31 06552261 uk-core:Buildings uk-bus:Original 2022-03-31 06552261 uk-core:PlantMachinery uk-bus:Original 2023-03-31 06552261 uk-core:Vehicles uk-bus:Original 2023-03-31 06552261 uk-core:OfficeEquipment uk-bus:Original 2023-03-31 06552261 uk-core:Buildings uk-bus:Original 2023-03-31 06552261 uk-core:WithinOneYear uk-bus:Original 2023-03-31 06552261 uk-core:WithinOneYear uk-bus:Original 2022-03-31 iso4217:GBP xbrli:pure 06552261 uk-bus:AuditExemptWithAccountantsReport uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-bus:FRS102 uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-bus:FilletedAccounts uk-bus:Original 2022-04-01 2023-03-31 06552261 uk-bus:PrivateLimitedCompanyLtd uk-bus:Original 2022-04-01 2023-03-31
Clark & Son Structural Waterproofing Limited
Registered Number:06552261
For the year ended 31 March 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2023
Clark & Son Structural Waterproofing Limited
Contents Page
1 to 2
Statement of Financial Position
3 to 5
Notes to the Financial Statements
3
Registered Number :
06552261
As at 31 March 2023
Clark & Son Structural Waterproofing Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
22,058
2,266
2
22,058
2,266
Current assets
Inventories
12,000
10,000
3
Trade and other receivables
7,523
-
4
4
Cash and cash equivalents
-
10,000
19,527
Trade and other payables: amounts falling due within
one year
(103,219)
(111,937)
5
(83,692)
(101,937)
Net current liabilities
Total assets less current liabilities
(79,879)
(81,426)
Trade and other payables: amounts falling due after
more than one year
(69,513)
(104,194)
6
(1,176)
(4,026)
Provisions for liabilities
(185,249)
Net liabilities
(154,965)
Capital and reserves
Called up share capital
100
100
Retained earnings
(185,349)
(155,065)
(185,249)
(154,965)
Shareholders' funds
For the year ended 31 March 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
06552261
For the year ended 31 March 2023
Clark & Son Structural Waterproofing Limited
Statement of Financial Position Continued
Ronald Clark Director
These financial statements were approved and authorised for issue by the Board on 12 October 2023 and were signed by:
The notes form part of these financial statements
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For the year ended 31 March 2023
Clark & Son Structural Waterproofing Limited
Notes to the Financial Statements
Statutory Information
Clark & Son Structural Waterproofing Limited is a private limited company, limited by shares, domiciled
in England and Wales, registration number 06552261.
Registered address:
Unit 15
Appleton Street
Wigan
Lancs
WN3 4BZ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland' and the Companies Act 2006. The financial statements have been prepared under the
historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings
10% Straight line
Plant and machinery
20% Reducing balance
20% Reducing balance
Computer equipment
25% per annum on cost
Motor vehicles
20% Reducing balance
Fixtures and fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
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For the year ended 31 March 2023
Clark & Son Structural Waterproofing Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Fixtures and
fittings
Motor
vehicles
Plant and
machinery
Land and
buildings
£
£
£
£
£
Cost or
valuation
At 01 April 2022
65,317
12,981
36,437
5,229
10,670
26,995
-
26,995
-
-
Additions
-
(36,437)
-
-
Disposals
(36,437)
At 31 March 2023
5,229
26,995
12,981
55,875
10,670
Provision for depreciation and impairment
At 01 April 2022
63,051
11,057
36,436
4,889
10,669
Charge for year
7,202
385
6,749
68
-
(36,436)
-
(36,436)
-
-
On disposal
At 31 March 2023
33,817
11,442
6,749
4,957
10,669
At 31 March 2023
Net book value
1
272
20,246
1,539
22,058
At 31 March 2022
1
340
1
1,924
2,266
3. Inventories
2022
2023
£
£
Stocks
10,000
12,000
4. Trade and other receivables
2022
2023
£
£
Trade debtors
-
7,523
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For the year ended 31 March 2023
Clark & Son Structural Waterproofing Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
2,286
1,795
Trade creditors
9,098
34,455
Taxation and social security
99,507
65,689
Other creditors
1,046
1,280
111,937
103,219
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Other creditors
104,194
69,513
7. Directors advances and guarantees
The Company has been granted an interest free loan by the Directors. As at the year end, the balance
outstanding was £68,544 (2022: £24,237).
8. Average number of persons employed
During the year the average number of employees was 5 (2022 : 5)
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