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2021-05-31 03570506 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 03570506 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 03570506 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 03570506 dpl-frs:Item9 2021-06-01 2022-05-31 03570506 dpl-frs:Item9 2021-05-31 03570506 dpl-frs:Item9 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 03570506 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 03570506 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 03570506 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 03570506 dpl-frs:Item10 2021-06-01 2022-05-31 03570506 dpl-frs:Item10 2021-05-31 03570506 dpl-frs:Item10 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 03570506 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 03570506 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 03570506 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 03570506 dpl-frs:Item11 2021-06-01 2022-05-31 03570506 dpl-frs:Item11 2021-05-31 03570506 dpl-frs:Item11 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 03570506 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 03570506 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 03570506 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 03570506 dpl-frs:Item12 2021-06-01 2022-05-31 03570506 dpl-frs:Item12 2021-05-31 03570506 dpl-frs:Item12 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 03570506 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 03570506 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 03570506 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 03570506 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 03570506 1 2021-06-01 2022-05-31 03570506 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 03570506
Clear Image Systems Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03570506
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 54,263 20,586
54,263 20,586
CURRENT ASSETS
Stocks 37,668 37,453
Debtors 4 358,651 158,554
Cash at bank and in hand 413,017 474,244
809,336 670,251
Creditors: Amounts Falling Due Within One Year 5 (329,499 ) (265,766 )
NET CURRENT ASSETS (LIABILITIES) 479,837 404,485
TOTAL ASSETS LESS CURRENT LIABILITIES 534,100 425,071
Creditors: Amounts Falling Due After More Than One Year 6 (6,032 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,919 ) (4,080 )
NET ASSETS 511,149 420,991
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 511,049 420,891
SHAREHOLDERS' FUNDS 511,149 420,991
Page 1
Page 2
For the year ending 31 May 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs Susan Marshall
Director
23 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
1.3. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles Straight line over 5 years
Fixtures & Fittings 25% reducing balance
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2022: 12)
12 12
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2022 10,703 35,185 12,694 58,582
Additions 4,397 46,069 312 50,778
Disposals (3,609 ) - - (3,609 )
As at 31 May 2023 11,491 81,254 13,006 105,751
Depreciation
As at 1 June 2022 2,511 29,321 6,164 37,996
Provided during the period 1,410 12,006 1,691 15,107
Disposals (1,615 ) - - (1,615 )
As at 31 May 2023 2,306 41,327 7,855 51,488
Net Book Value
As at 31 May 2023 9,185 39,927 5,151 54,263
As at 1 June 2022 8,192 5,864 6,530 20,586
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 352,117 156,821
Other debtors 6,534 1,733
358,651 158,554
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,496 -
Trade creditors 143,700 118,343
Other creditors 42,751 37,419
Taxation and social security 140,552 110,004
329,499 265,766
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 6,032 -
6,032 -
Page 4
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7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 2,496 -
Between one and five years 6,032 -
8,528 -
8,528 -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings Other
2023 2022 2023 2022
£ £ £ £
Within 1 year 3,641 - - 10,304
Between 1 and 5 years - - - 11,664
3,641 - - 21,968
10. General Information
Clear Image Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03570506 . The registered office is 56 Commerce Court, Challenge Way, Bradford, BD4 8NW.
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