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REGISTERED NUMBER: 05519590 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

CLEAR NATURAL SPAS LIMITED

CLEAR NATURAL SPAS LIMITED (REGISTERED NUMBER: 05519590)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

CLEAR NATURAL SPAS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTOR: D Wakefield





SECRETARY: D W Wakefield





REGISTERED OFFICE: Unit 2
Highfield Business Park
Tewkesbury Road
Deerhurst
Gloucestershire
GL19 4BP





REGISTERED NUMBER: 05519590 (England and Wales)





ACCOUNTANTS: Andorran Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX

CLEAR NATURAL SPAS LIMITED (REGISTERED NUMBER: 05519590)

ABRIDGED STATEMENT OF FINANCIAL POSITION
28 FEBRUARY 2023

28.2.23 28.2.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 3,001 6,001

CURRENT ASSETS
Stocks 96,373 137,616
Debtors 9,382 1,983
Cash at bank 82,813 159,477
188,568 299,076
CREDITORS
Amounts falling due within one year (160,941 ) (233,546 )
NET CURRENT ASSETS 27,627 65,530
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,628

71,531

CREDITORS
Amounts falling due after more than one
year

(21,316

)

(30,790

)

PROVISIONS FOR LIABILITIES (570 ) (1,140 )
NET ASSETS 8,742 39,601

CAPITAL AND RESERVES
Called up share capital 5 1 1
Retained earnings 8,741 39,600
SHAREHOLDERS' FUNDS 8,742 39,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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.

CLEAR NATURAL SPAS LIMITED (REGISTERED NUMBER: 05519590)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
28 FEBRUARY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 28 February 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 November 2023 and were signed by:





D Wakefield - Director


CLEAR NATURAL SPAS LIMITED (REGISTERED NUMBER: 05519590)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Clear Natural Spas 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Sales recognised when installation is complete.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 statement of financial position date.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

CLEAR NATURAL SPAS LIMITED (REGISTERED NUMBER: 05519590)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2022
and 28 February 2023 15,800
DEPRECIATION
At 1 March 2022 9,799
Charge for year 3,000
At 28 February 2023 12,799
NET BOOK VALUE
At 28 February 2023 3,001
At 28 February 2022 6,001

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
1 Ordinary £1 1 1

6. CONTINGENT LIABILITIES

The company is party to a multi-lateral cross-guarantee in favour of the bank in connection with the borrowings of two other companies under common control.

7. RELATED PARTY DISCLOSURES

Communication Networking Systems Limited
A company under common control

The related party charged the company a management fee of £110,000 (2022: £150,000) in the year on an arms' length basis. At 28 February 2023 the amount outstanding to the related party was £107,575 (2022: £131,694). The debt is unsecured, interest-free and repayable on demand.

Del Wakefield
Sole director and shareholder

Mr Wakefield provides the company with money for working capital. At 28 February 2023 the balance owing to the Mr Wakefield was £16,158 (2022: £21,645). The advance is unsecured, interest-free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CLEAR NATURAL SPAS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clear Natural Spas Limited for the year ended 28 February 2023 which comprise the Statement of Income and Retained Earnings, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Clear Natural Spas Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clear Natural Spas Limited and state those matters that we have agreed to state to the director of Clear Natural Spas Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clear Natural Spas Limited and its director for our work or for this report.

It is your duty to ensure that Clear Natural Spas Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Clear Natural Spas Limited. You consider that Clear Natural Spas Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clear Natural Spas Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Andorran Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX


Date: .............................................