2022-08-012023-07-312023-07-31false12549166CLIFFTOP 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CLIFFTOP LIMITED

Registered Number
12549166
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

CLIFFTOP LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

KAUR, Rajbir, Dr

Company Secretary

SINGH, Karan Vir

Registered Address

131 Birdham Road
Chichester
PO20 7DY

Registered Number

12549166 (England and Wales)
CLIFFTOP LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6321,224321,502
Investments7626,000626,000
947,224947,502
Current assets
Debtors-88
Cash at bank and on hand3,201337
3,201425
Creditors amounts falling due within one year(240,561)(138,524)
Net current assets (liabilities)(237,360)(138,099)
Total assets less current liabilities709,864809,403
Creditors amounts falling due after one year(579,748)(770,566)
Net assets130,11638,837
Capital and reserves
Profit and loss account130,11638,837
Shareholders' funds130,11638,837
The financial statements were approved and authorised for issue by the Director on 18 April 2024, and are signed on its behalf by:
KAUR, Rajbir, Dr
Director
Registered Company No. 12549166
CLIFFTOP LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year00
5.Intangible assets
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 August 22322,432
At 31 July 23322,432
Depreciation and impairment
At 01 August 22930
Charge for year278
At 31 July 231,208
Net book value
At 31 July 23321,224
At 31 July 22321,502
7.Fixed asset investments

Total

£
Cost or valuation
At 01 August 22626,000
At 31 July 23626,000
Net book value
At 31 July 23626,000
At 31 July 22626,000
8.Description of nature of transactions and balances with related parties
A credit balance of £20,696 (2022-£107,524) existed on the director loan account as at year end The company provided management services to its subsidiary company, Knights Dental Surgery Limited, to the value of £24,000 (2022- £24,000) Additionally it received dividend and rental income to the value of £128,000 (2022-£90,700) and £24,000 (2022- £24,000) and received loan finance with £218,364 (2022- Cr £88) owed at year end.