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2022-10-31 09812585 17 2021-11-01 2022-10-31 09812585 frs-core:CurrentFinancialInstruments 17 2022-10-31 09812585 frs-core:Non-currentFinancialInstruments 17 2022-10-31 09812585 18 2021-11-01 2022-10-31 09812585 frs-core:CurrentFinancialInstruments 18 2022-10-31 09812585 frs-core:Non-currentFinancialInstruments 18 2022-10-31 09812585 19 2021-11-01 2022-10-31 09812585 frs-core:CurrentFinancialInstruments 19 2022-10-31 09812585 frs-core:Non-currentFinancialInstruments 19 2022-10-31 09812585 20 2021-11-01 2022-10-31 09812585 frs-core:CurrentFinancialInstruments 20 2022-10-31 09812585 frs-core:Non-currentFinancialInstruments 20 2022-10-31 09812585 dpl-frs:Item1 2021-11-01 2022-10-31 09812585 dpl-frs:Item1 2021-10-31 09812585 dpl-frs:Item1 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 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2021-10-31 09812585 dpl-frs:Item4 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 09812585 dpl-frs:Item5 2021-11-01 2022-10-31 09812585 dpl-frs:Item5 2021-10-31 09812585 dpl-frs:Item5 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 09812585 dpl-frs:Item6 2021-11-01 2022-10-31 09812585 dpl-frs:Item6 2021-10-31 09812585 dpl-frs:Item6 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 09812585 dpl-frs:Item7 2021-11-01 2022-10-31 09812585 dpl-frs:Item7 2021-10-31 09812585 dpl-frs:Item7 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 09812585 dpl-frs:Item8 2021-11-01 2022-10-31 09812585 dpl-frs:Item8 2021-10-31 09812585 dpl-frs:Item8 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 09812585 dpl-frs:Item9 2021-11-01 2022-10-31 09812585 dpl-frs:Item9 2021-10-31 09812585 dpl-frs:Item9 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 09812585 dpl-frs:Item10 2021-11-01 2022-10-31 09812585 dpl-frs:Item10 2021-10-31 09812585 dpl-frs:Item10 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 09812585 dpl-frs:Item11 2021-11-01 2022-10-31 09812585 dpl-frs:Item11 2021-10-31 09812585 dpl-frs:Item11 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 09812585 dpl-frs:Item12 2021-11-01 2022-10-31 09812585 dpl-frs:Item12 2021-10-31 09812585 dpl-frs:Item12 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 09812585 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 09812585 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 09812585 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 09812585 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 09812585 1 2021-11-01 2022-10-31 09812585 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 09812585
Clear Water Developers Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09812585
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 320,000 320,000
Investments 5 25,000 25,000
345,000 345,000
CURRENT ASSETS
Debtors 6 9,400 1,400
Cash at bank and in hand 4,587 5,098
13,987 6,498
Creditors: Amounts Falling Due Within One Year 7 (71,590 ) (69,730 )
NET CURRENT ASSETS (LIABILITIES) (57,603 ) (63,232 )
TOTAL ASSETS LESS CURRENT LIABILITIES 287,397 281,768
Creditors: Amounts Falling Due After More Than One Year 8 (167,822 ) (167,822 )
NET ASSETS 119,575 113,946
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 119,573 113,944
SHAREHOLDERS' FUNDS 119,575 113,946
Page 1
Page 2
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Daniel Dawkins
Director
05/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clear Water Developers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09812585 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 years 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 in respect of all timing differences that have originated but not reversed at the balance
sheet 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Investment Property
2023
£
Fair Value
As at 1 November 2022 and 31 October 2023 320,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost - 320,000
5. Investments
Other
£
Cost
As at 1 November 2022 25,000
As at 31 October 2023 25,000
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 25,000
As at 1 November 2022 25,000
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 1,400 1,400
Amounts owed by associates 8,000 -
9,400 1,400
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,020 481
Bank loans and overdrafts 5,173 5,173
Corporation tax 2,198 877
Other creditors 1,400 1,400
Directors' loan accounts 61,799 61,799
71,590 69,730
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 167,822 167,822
167,822 167,822
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Included in Other Creditors is an amount owed to the company director Mr D Dawkins totalling £30,899 (£30,899 in 2022), no interest is to be charged.
Included in Other Creditors is an amount owed to the company director Mr S Templeman totalling £30,899 (£30,899 in 2022), no interest is to be charged.
Page 5