1 October 2022 false No description of principal activity Taxfiler 2023.15 13644972business:PrivateLimitedCompanyLtd2022-10-012023-09-30 136449722022-09-30 136449722022-10-012023-09-30 13644972business:AuditExemptWithAccountantsReport2022-10-012023-09-30 13644972business:FilletedAccounts2022-10-012023-09-30 136449722023-09-30 13644972business:Director12022-10-012023-09-30 13644972business:Director22022-10-012023-09-30 13644972business:RegisteredOffice2022-10-012023-09-30 136449722022-09-30 13644972core:WithinOneYear2023-09-30 13644972core:WithinOneYear2022-09-30 13644972core:AfterOneYear2023-09-30 13644972core:AfterOneYear2022-09-30 13644972core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 13644972core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 13644972core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 13644972core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 13644972core:PreviouslyStatedAmount2023-09-30 13644972core:PreviouslyStatedAmount2022-09-30 13644972business:SmallEntities2022-10-012023-09-30 13644972countries:EnglandWales2022-10-012023-09-30 13644972core:PlantMachinery2022-10-012023-09-30 13644972core:MotorVehicles2022-10-012023-09-30 13644972core:FurnitureFittings2022-10-012023-09-30 13644972core:ComputerEquipment2022-10-012023-09-30 13644972core:PlantMachinery2022-09-30 13644972core:MotorVehicles2022-09-30 13644972core:FurnitureFittings2022-09-30 13644972core:ComputerEquipment2022-09-30 13644972core:PlantMachinery2023-09-30 13644972core:MotorVehicles2023-09-30 13644972core:FurnitureFittings2023-09-30 13644972core:ComputerEquipment2023-09-30 13644972business:OrdinaryShareClass12022-10-012023-09-30 13644972business:OrdinaryShareClass12021-09-272022-09-30 136449722021-09-272022-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13644972 (England and Wales)
Clover Access Systems Limited Unaudited accounts for the year ended 30 September 2023
Clover Access Systems Limited Unaudited accounts Contents
Page
- 2 -
Clover Access Systems Limited Company Information for the year ended 30 September 2023
Directors
Mrs J L Johnson Mr L J Johnson
Company Number
13644972 (England and Wales)
Registered Office
47 Poplar Avenue Townville Castleford Yorkshire WF10 3QJ United Kingdom
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
- 3 -
Clover Access Systems Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
255,450 
154,490 
Current assets
Inventories
200,000 
50,000 
Debtors
203,224 
301,543 
Cash at bank and in hand
19,379 
46,457 
422,603 
398,000 
Creditors: amounts falling due within one year
(581,185)
(475,664)
Net current liabilities
(158,582)
(77,664)
Total assets less current liabilities
96,868 
76,826 
Creditors: amounts falling due after more than one year
(74,667)
(54,962)
Net assets
22,201 
21,864 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
22,199 
21,862 
Shareholders' funds
22,201 
21,864 
For the year ending 30 September 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 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 of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by
Mr L J Johnson Director Company Registration No. 13644972
- 4 -
Clover Access Systems Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Clover Access Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 13644972. The registered office is 47 Poplar Avenue, Townville, Castleford, Yorkshire, WF10 3QJ, United Kingdom.
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.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
25% cost
Computer equipment
25% cost
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Clover Access Systems Limited Notes to the Accounts for the year ended 30 September 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2022
72,509 
98,554 
280 
- 
171,343 
Additions
22,795 
121,365 
3,644 
1,652 
149,456 
At 30 September 2023
95,304 
219,919 
3,924 
1,652 
320,799 
Depreciation
At 1 October 2022
12,104 
4,731 
18 
- 
16,853 
Charge for the year
14,421 
32,952 
814 
309 
48,496 
At 30 September 2023
26,525 
37,683 
832 
309 
65,349 
Net book value
At 30 September 2023
68,779 
182,236 
3,092 
1,343 
255,450 
At 30 September 2022
60,405 
93,823 
262 
- 
154,490 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
57,845 
- 
Trade debtors
145,379 
300,943 
Other debtors
- 
600 
203,224 
301,543 
- 6 -
Clover Access Systems Limited Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
25,872 
Obligations under finance leases and hire purchase contracts
20,508 
11,189 
Trade creditors
161,702 
276,967 
Amounts owed to group undertakings and other participating interests
143,725 
104,509 
Taxes and social security
254,030 
45,719 
Other creditors
1,220 
344 
Loans from directors
- 
11,064 
581,185 
475,664 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
74,667 
54,962 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Transactions with related parties
At 30th September 2023, Clover Access Systems Limited owed £143,725 (2022: £104,509) to Clover Stone & Brickwork Limited. These sums are interest free and payable on demand.
10
Average number of employees
During the year the average number of employees was 12 (2022: 8).
- 7 -