2022-01-012022-12-312022-12-31false05309181CLARA LANE LIMITED2023-09-1990020iso4217:GBPxbrli:pure053091812022-01-01053091812022-12-31053091812022-01-012022-12-31053091812021-01-01053091812021-12-31053091812021-01-012021-12-3105309181bus:SmallEntities2022-01-012022-12-3105309181bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3105309181bus:FullAccounts2022-01-012022-12-3105309181bus:PrivateLimitedCompanyLtd2022-01-012022-12-3105309181core:WithinOneYear2022-12-3105309181core:AfterOneYear2022-12-3105309181core:WithinOneYear2021-12-3105309181core:AfterOneYear2021-12-3105309181core:ShareCapital2022-12-3105309181core:SharePremium2022-12-3105309181core:RevaluationReserve2022-12-3105309181core:OtherReservesSubtotal2022-12-3105309181core:RetainedEarningsAccumulatedLosses2022-12-3105309181core:ShareCapital2021-12-3105309181core:SharePremium2021-12-3105309181core:RevaluationReserve2021-12-3105309181core:OtherReservesSubtotal2021-12-3105309181core:RetainedEarningsAccumulatedLosses2021-12-3105309181core:LandBuildings2022-12-3105309181core:PlantMachinery2022-12-3105309181core:Vehicles2022-12-3105309181core:FurnitureFittings2022-12-3105309181core:OfficeEquipment2022-12-3105309181core:NetGoodwill2022-12-3105309181core:IntangibleAssetsOtherThanGoodwill2022-12-3105309181core:ListedExchangeTraded2022-12-3105309181core:UnlistedNon-exchangeTraded2022-12-3105309181core:LandBuildings2021-12-3105309181core:PlantMachinery2021-12-3105309181core:Vehicles2021-12-3105309181core:FurnitureFittings2021-12-3105309181core:OfficeEquipment2021-12-3105309181core:NetGoodwill2021-12-3105309181core:IntangibleAssetsOtherThanGoodwill2021-12-3105309181core:ListedExchangeTraded2021-12-3105309181core:UnlistedNon-exchangeTraded2021-12-3105309181core:LandBuildings2022-01-012022-12-3105309181core:PlantMachinery2022-01-012022-12-3105309181core:Vehicles2022-01-012022-12-3105309181core:FurnitureFittings2022-01-012022-12-3105309181core:OfficeEquipment2022-01-012022-12-3105309181core:NetGoodwill2022-01-012022-12-3105309181core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3105309181core:ListedExchangeTraded2022-01-012022-12-3105309181core:UnlistedNon-exchangeTraded2022-01-012022-12-3105309181core:MoreThanFiveYears2022-01-012022-12-3105309181core:Non-currentFinancialInstruments2022-12-3105309181core:Non-currentFinancialInstruments2021-12-3105309181dpl:CostSales2022-01-012022-12-3105309181dpl:DistributionCosts2022-01-012022-12-3105309181core:LandBuildings2022-01-012022-12-3105309181core:PlantMachinery2022-01-012022-12-3105309181core:Vehicles2022-01-012022-12-3105309181core:FurnitureFittings2022-01-012022-12-3105309181core:OfficeEquipment2022-01-012022-12-3105309181dpl:AdministrativeExpenses2022-01-012022-12-3105309181core:NetGoodwill2022-01-012022-12-3105309181core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3105309181dpl:GroupUndertakings2022-01-012022-12-3105309181dpl:ParticipatingInterests2022-01-012022-12-3105309181dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3105309181core:ListedExchangeTraded2022-01-012022-12-3105309181dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3105309181core:UnlistedNon-exchangeTraded2022-01-012022-12-3105309181dpl:CostSales2021-01-012021-12-3105309181dpl:DistributionCosts2021-01-012021-12-3105309181core:LandBuildings2021-01-012021-12-3105309181core:PlantMachinery2021-01-012021-12-3105309181core:Vehicles2021-01-012021-12-3105309181core:FurnitureFittings2021-01-012021-12-3105309181core:OfficeEquipment2021-01-012021-12-3105309181dpl:AdministrativeExpenses2021-01-012021-12-3105309181core:NetGoodwill2021-01-012021-12-3105309181core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3105309181dpl:GroupUndertakings2021-01-012021-12-3105309181dpl:ParticipatingInterests2021-01-012021-12-3105309181dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3105309181core:ListedExchangeTraded2021-01-012021-12-3105309181dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3105309181core:UnlistedNon-exchangeTraded2021-01-012021-12-3105309181core:NetGoodwill2022-12-3105309181core:IntangibleAssetsOtherThanGoodwill2022-12-3105309181core:LandBuildings2022-12-3105309181core:PlantMachinery2022-12-3105309181core:Vehicles2022-12-3105309181core:FurnitureFittings2022-12-3105309181core:OfficeEquipment2022-12-3105309181core:AfterOneYear2022-12-3105309181core:WithinOneYear2022-12-3105309181core:ListedExchangeTraded2022-12-3105309181core:UnlistedNon-exchangeTraded2022-12-3105309181core:ShareCapital2022-12-3105309181core:SharePremium2022-12-3105309181core:RevaluationReserve2022-12-3105309181core:OtherReservesSubtotal2022-12-3105309181core:RetainedEarningsAccumulatedLosses2022-12-3105309181core:NetGoodwill2021-12-3105309181core:IntangibleAssetsOtherThanGoodwill2021-12-3105309181core:LandBuildings2021-12-3105309181core:PlantMachinery2021-12-3105309181core:Vehicles2021-12-3105309181core:FurnitureFittings2021-12-3105309181core:OfficeEquipment2021-12-3105309181core:AfterOneYear2021-12-3105309181core:WithinOneYear2021-12-3105309181core:Liste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CLARA LANE LIMITED

Registered Number
05309181
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

CLARA LANE LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Directors

STRIKE, Clare Louise
STRIKE, Thomas Lawrence

Registered Address

Jury Farm Ripley Lane
West Horsley
Leatherhead
KT24 6JT

Registered Number

05309181 (England and Wales)
CLARA LANE LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets5638891
638891
Current assets
Debtors69,9214,675
Cash at bank and on hand3,94611,768
13,86716,443
Creditors amounts falling due within one year7(14,378)(17,060)
Net current assets (liabilities)(511)(617)
Total assets less current liabilities127274
Provisions for liabilities8(87)(169)
Net assets40105
Capital and reserves
Called up share capital1010
Profit and loss account3095
Shareholders' funds40105
The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2023, and are signed on its behalf by:
STRIKE, Clare Louise
Director
Registered Company No. 05309181
CLARA LANE LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.Accounting policies
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:

Straight line (years)
Plant and machinery25
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20222021
Average number of employees during the year22
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 224,5054804,985
At 31 December 224,5054804,985
Depreciation and impairment
At 01 January 223,9741204,094
Charge for year253-253
At 31 December 224,2271204,347
Net book value
At 31 December 22278360638
At 31 December 21531360891
6.Debtors

2022

2021

££
Trade debtors / trade receivables5,9114,675
Other debtors4,010-
Total9,9214,675
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.
7.Creditors within one year

2022

2021

££
Bank borrowings and overdrafts11,43313,767
Taxation and social security1,0851,892
Accrued liabilities and deferred income1,8601,401
Total14,37817,060
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.
8.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)87169
Total87169