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REGISTERED NUMBER: 07523705 (England and Wales)











Unaudited Financial Statements for the Year Ended 31 July 2023

for

Clare Topham & Co Ltd

Clare Topham & Co Ltd (Registered number: 07523705)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Clare Topham & Co Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Miss Clare Topham





REGISTERED OFFICE: 43 Mill Road
Worthing
West Sussex
BN11 5DX





REGISTERED NUMBER: 07523705 (England and Wales)

Clare Topham & Co Ltd (Registered number: 07523705)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,324 4,649

CURRENT ASSETS
Debtors 5 8,964 19,928
Cash at bank 45,597 89,918
54,561 109,846
CREDITORS
Amounts falling due within one year 6 35,982 67,028
NET CURRENT ASSETS 18,579 42,818
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,903

47,467

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 20,902 47,466
SHAREHOLDERS' FUNDS 20,903 47,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 April 2024 and were signed by:



Miss Clare Topham - Director


Clare Topham & Co Ltd (Registered number: 07523705)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Clare Topham & Co Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Clare Topham & Co Ltd (Registered number: 07523705)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 10,369
DEPRECIATION
At 1 August 2022 5,720
Charge for year 2,325
At 31 July 2023 8,045
NET BOOK VALUE
At 31 July 2023 2,324
At 31 July 2022 4,649

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 8,964 17,300
Other debtors - 2,628
8,964 19,928

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 25,294 28,824
Trade creditors 4,455 4,196
Taxation and social security 5,543 33,273
Other creditors 690 735
35,982 67,028

7. SECURED DEBTS

The following secured debts are included within creditors:

31.7.23 31.7.22
£    £   
Bank loans 25,294 28,824

8. ULTIMATE CONTROLLING PARTY

The controlling party is Miss Clare Topham.