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REGISTERED NUMBER: 07825644 (England and Wales)














ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

31 DECEMBER 2021 TO 29 DECEMBER 2022

FOR

CLAUS MARSH LTD

CLAUS MARSH LTD (REGISTERED NUMBER: 07825644)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 DECEMBER 2021 TO 29 DECEMBER 2022










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CLAUS MARSH LTD

COMPANY INFORMATION
FOR THE PERIOD 31 DECEMBER 2021 TO 29 DECEMBER 2022







DIRECTOR: Mr Rustam Abdullayev





REGISTERED OFFICE: c/o Michael Filiou Ltd
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS





REGISTERED NUMBER: 07825644 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
Chartered Certified Accountants
www.michaelfiliou.com
Salisbury House
81 High Street
Potters Bar
Hertfordshire
EN6 5AS

CLAUS MARSH LTD (REGISTERED NUMBER: 07825644)

ABRIDGED BALANCE SHEET
29 DECEMBER 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 2,012 2,683

CURRENT ASSETS
Stocks 79,650 113,585
Debtors 766,325 561,714
Cash at bank 10,166 24,737
856,141 700,036
CREDITORS
Amounts falling due within one year 198,000 133,226
NET CURRENT ASSETS 658,141 566,810
TOTAL ASSETS LESS CURRENT
LIABILITIES

660,153

569,493

CREDITORS
Amounts falling due after more than one
year

325,430

245,508

CAPITAL AND RESERVES
Called up share capital 6 50,000 50,000
Retained earnings 284,723 273,985
SHAREHOLDERS' FUNDS 334,723 323,985
660,153 569,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 December 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CLAUS MARSH LTD (REGISTERED NUMBER: 07825644)

ABRIDGED BALANCE SHEET - continued
29 DECEMBER 2022


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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 29 December 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 February 2024 and were signed by:





Mr Rustam Abdullayev - Director


CLAUS MARSH LTD (REGISTERED NUMBER: 07825644)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 31 DECEMBER 2021 TO 29 DECEMBER 2022


1. STATUTORY INFORMATION

Claus Marsh 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Motor vehicles - 25% on reducing balance

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 period 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 period 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.

CLAUS MARSH LTD (REGISTERED NUMBER: 07825644)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 31 DECEMBER 2021 TO 29 DECEMBER 2022


3. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2021 - 1 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 31 December 2021
and 29 December 2022 13,922
DEPRECIATION
At 31 December 2021 11,239
Charge for period 671
At 29 December 2022 11,910
NET BOOK VALUE
At 29 December 2022 2,012
At 30 December 2021 2,683

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
50,000 Ordinary £1 50,000 50,000

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Rustam Abdullayev.

He owns 100% of the issued share capital of the company.