Caseware UK (AP4) 2022.0.179 2022.0.179 truefalseretailing of animal feeding stuffsThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-0111true 00157307 2022-04-01 2023-03-31 00157307 2021-04-01 2022-03-31 00157307 2023-03-31 00157307 2022-03-31 00157307 c:Director1 2022-04-01 2023-03-31 00157307 d:CurrentFinancialInstruments 2023-03-31 00157307 d:CurrentFinancialInstruments 2022-03-31 00157307 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 00157307 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 00157307 d:ShareCapital 2023-03-31 00157307 d:ShareCapital 2022-03-31 00157307 d:OtherMiscellaneousReserve 2023-03-31 00157307 d:OtherMiscellaneousReserve 2022-03-31 00157307 d:RetainedEarningsAccumulatedLosses 2023-03-31 00157307 d:RetainedEarningsAccumulatedLosses 2022-03-31 00157307 c:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 00157307 c:FRS102 2022-04-01 2023-03-31 00157307 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 00157307 c:FullAccounts 2022-04-01 2023-03-31 00157307 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 00157307 e:PoundSterling 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 00157307









JOHN CLAPHAM & SONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

For the Year Ended 31 March 2023

 
JOHN CLAPHAM & SONS LIMITED
Registered number: 00157307

BALANCE SHEET
As at 31 March 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
824
824

Cash at bank and in hand
 5 
13,115
51,112

  
13,939
51,936

Creditors: amounts falling due within one year
 6 
(1,899)
(22,593)

Net current assets
  
 
 
12,040
 
 
29,343

Total assets less current liabilities
  
12,040
29,343

  

Net assets
  
12,040
29,343


Capital and reserves
  

Called up share capital 
  
2,950
2,950

Other reserves
  
3,050
3,050

Profit and loss account
  
6,040
23,343

  
12,040
29,343


Page 1

 
JOHN CLAPHAM & SONS LIMITED
Registered number: 00157307
    
BALANCE SHEET (CONTINUED)
As at 31 March 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



Mr M A Booth
Director

Date: 20 December 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JOHN CLAPHAM & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2023

1.


General information

John Clapham & Sons Limited is a company limited by shares and is registered in England and Wales. Its registered office is 12 Wrexham Road, Burley-in-Wharfedale, Ilkley, LS29 7LS. The company's principal activity was  the retailing of animal feeding stuffs.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company ceased trading operations in August 2021.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3

 
JOHN CLAPHAM & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
824
824

824
824



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
13,115
51,111

13,115
51,111


Page 4

 
JOHN CLAPHAM & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
19,323

Other creditors
1,899
3,270

1,899
22,593


 
Page 5