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Company Registration No. 13079734 (England and Wales)
Highstone Clarity Ltd Unaudited accounts for the year ended 31 December 2023
Highstone Clarity Ltd Unaudited accounts Contents
Page
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Highstone Clarity Ltd Company Information for the year ended 31 December 2023
Director
Robert Steven Painter
Company Number
13079734 (England and Wales)
Registered Office
78 Hadley Highstone Barnet EN5 4PY England
Accountants
Sleek Accounting Ltd 107 Kirkgate Leeds West Yorkshire LS1 6DP
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Highstone Clarity Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
606 
1,371 
Current assets
Debtors
90 
22,800 
Cash at bank and in hand
233,578 
240,956 
233,668 
263,756 
Creditors: amounts falling due within one year
(38,100)
(71,816)
Net current assets
195,568 
191,940 
Net assets
196,174 
193,311 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
196,074 
193,211 
Shareholders' funds
196,174 
193,311 
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 February 2024 and were signed on its behalf by
Robert Steven Painter Director Company Registration No. 13079734
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Highstone Clarity Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Highstone Clarity Ltd is a private company, limited by shares, registered in England and Wales, registration number 13079734. The registered office is 78 Hadley Highstone, Barnet, EN5 4PY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33% straight line
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Highstone Clarity Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
2,294 
At 31 December 2023
2,294 
Depreciation
At 1 January 2023
923 
Charge for the year
765 
At 31 December 2023
1,688 
Net book value
At 31 December 2023
606 
At 31 December 2022
1,371 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
90 
- 
Trade debtors
- 
22,800 
90 
22,800 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
10,210 
Taxes and social security
7,888 
31,394 
Loans from directors
30,212 
30,212 
38,100 
71,816 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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