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REGISTERED NUMBER: 05826810 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Clayson Capital Partners Limited

Clayson Capital Partners Limited (Registered number: 05826810)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Clayson Capital Partners Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: S J Clayson





REGISTERED OFFICE: 2b Berkeley Vale
Falmouth
TR11 3XE





REGISTERED NUMBER: 05826810 (England and Wales)





ACCOUNTANTS: Suffolk Tax Accountants Group
9 Byford Court
Crockatt Road
Hadleigh
Ipswich
Suffolk
IP7 6RD

Clayson Capital Partners Limited (Registered number: 05826810)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,219 831
Investments 5 10,796 16,607
12,015 17,438

CURRENT ASSETS
Debtors 6 462 -
Cash at bank 14,785 73,004
15,247 73,004
CREDITORS
Amounts falling due within one year 7 4,116 18,739
NET CURRENT ASSETS 11,131 54,265
TOTAL ASSETS LESS CURRENT LIABILITIES 23,146 71,703

CREDITORS
Amounts falling due after more than one year 8 (4,883 ) (5,400 )

PROVISIONS FOR LIABILITIES 9 (232 ) (158 )
NET ASSETS 18,031 66,145

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 18,030 66,144
SHAREHOLDERS' FUNDS 18,031 66,145

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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.

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 8 February 2024 and were signed by:




S J Clayson - Director


Clayson Capital Partners Limited (Registered number: 05826810)

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

1. STATUTORY INFORMATION

Clayson Capital Partners 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 as modified by the revaluation of certain assets.

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

Investments in subsidiaries
Investments in associate undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Clayson Capital Partners Limited (Registered number: 05826810)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 2,935
Additions 662
At 31 May 2023 3,597
DEPRECIATION
At 1 June 2022 2,104
Charge for year 274
At 31 May 2023 2,378
NET BOOK VALUE
At 31 May 2023 1,219
At 31 May 2022 831

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 June 2022 16,607
Additions 6,203
Disposals (9,688 )
Revaluations (2,326 )
At 31 May 2023 10,796
NET BOOK VALUE
At 31 May 2023 10,796
At 31 May 2022 16,607

Cost or valuation at 31 May 2023 is represented by:

Other
investments
£   
Valuation in 2020 (18,808 )
Valuation in 2021 1,588
Valuation in 2022 (162 )
Valuation in 2023 (5,811 )
Cost 33,989
10,796

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.5.23 31.5.22
£    £   
Cost 30,504 33,989

Fixed asset investments were valued on an open market basis on 31 May 2023 by the company's brokers .

Clayson Capital Partners Limited (Registered number: 05826810)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Other debtors 462 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 1,121 2,017
Taxation and social security 959 5,073
Other creditors 2,036 11,649
4,116 18,739

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans 4,883 5,400

9. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax
Accelerated capital allowances 232 158

Deferred
tax
£   
Balance at 1 June 2022 158
Charge to Income Statement during year 74
Balance at 31 May 2023 232