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REGISTERED NUMBER: 03952617 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Clifford Roberts Limited

Clifford Roberts Limited (Registered number: 03952617)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Clifford Roberts Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mr Mark Clifford Naylor
Mr Adrian Robert Naylor





REGISTERED OFFICE: Wentworths Yard
187 Leigh Road
Wimborne
Dorset
BH21 2BT





REGISTERED NUMBER: 03952617 (England and Wales)





ACCOUNTANTS: Birkett & Co Ltd
186b Lower Blandford Road
Broadstone
Dorset
BH18 8DP

Clifford Roberts Limited (Registered number: 03952617)

Balance Sheet
31 January 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 68,609 195,793

CURRENT ASSETS
Stocks 317 1,939
Debtors 5 293,153 77,535
Cash at bank 832,357 700,734
1,125,827 780,208
CREDITORS
Amounts falling due within one year 6 (213,909 ) (113,395 )
NET CURRENT ASSETS 911,918 666,813
TOTAL ASSETS LESS CURRENT
LIABILITIES

980,527

862,606

PROVISIONS FOR LIABILITIES (17,152 ) (13,030 )
NET ASSETS 963,375 849,576

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 963,373 849,574
SHAREHOLDERS' FUNDS 963,375 849,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:



Mr Adrian Robert Naylor - Director



Mr Mark Clifford Naylor - Director


Clifford Roberts Limited (Registered number: 03952617)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Clifford Roberts Limited 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 the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 15% on reducing balance and at varying rates on cost

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset classDepreciation method and rate
Plant and machinery15% Reducing balance method
Office plant and equipment15% Reducing balance method
Leasehold improvements over the term of the lease

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Clifford Roberts Limited (Registered number: 03952617)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2023 264,674 242,208 506,882
Additions - 17,000 17,000
Disposals (127,216 ) (6,929 ) (134,145 )
At 31 January 2024 137,458 252,279 389,737
DEPRECIATION
At 1 February 2023 121,658 189,431 311,089
Charge for year 3,950 11,203 15,153
Eliminated on disposal - (5,114 ) (5,114 )
At 31 January 2024 125,608 195,520 321,128
NET BOOK VALUE
At 31 January 2024 11,850 56,759 68,609
At 31 January 2023 143,016 52,777 195,793

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 57,700 46,554
Other debtors 235,453 30,981
293,153 77,535

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 8,184
Trade creditors 43,790 36,611
Taxation and social security 163,740 55,135
Other creditors 6,379 13,465
213,909 113,395

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
Mr Adrian Robert Naylor
Balance outstanding at start of year - -
Amounts advanced 113,000 -
Amounts repaid (496 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 112,504 -

Clifford Roberts Limited (Registered number: 03952617)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr Mark Clifford Naylor
Balance outstanding at start of year (24 ) -
Amounts advanced 113,000 -
Amounts repaid (472 ) (24 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 112,504 (24 )