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REGISTERED NUMBER: 02083769 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Clarion Homes Limited

Clarion Homes Limited (Registered number: 02083769)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clarion Homes Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: R Starkie
J Starkie





SECRETARY: C Starkie





REGISTERED OFFICE: Rocky Plain Farm
Osmotherley
NORTHALLERTON
North Yorkshire
DL6 3AQ





REGISTERED NUMBER: 02083769 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

Clarion Homes Limited (Registered number: 02083769)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 116,867 125,955

CURRENT ASSETS
Stocks 5 3,936 3,936
Debtors 6 72,826 57,786
Cash at bank and in hand 52,912 152,072
129,674 213,794
CREDITORS
Amounts falling due within one year 7 29,881 68,842
NET CURRENT ASSETS 99,793 144,952
TOTAL ASSETS LESS CURRENT
LIABILITIES

216,660

270,907

PROVISIONS FOR LIABILITIES 8 10,387 19,179
NET ASSETS 206,273 251,728

CAPITAL AND RESERVES
Called up share capital 9 1,111 1,111
Retained earnings 205,162 250,617
SHAREHOLDERS' FUNDS 206,273 251,728

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

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

Clarion Homes Limited (Registered number: 02083769)

Balance Sheet - continued
31 December 2023


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 10 July 2024 and were signed on its behalf by:





R Starkie - Director


Clarion Homes Limited (Registered number: 02083769)

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

1. STATUTORY INFORMATION

Clarion Homes 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income recognition
Income is recognised for each project on a monthly basis in respect of the work carried out in that month.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 10% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Contract work in progress
Contract work in progress is valued at costs incurred, net of amounts transferred to cost of sales, less foreseeable losses and payments on account not matched with turnover. Any profit attributable to contract work in progress, calculated in accordance with FRS 102, has been included by way of turnover and cost of sales, with the amount by which turnover is in excess of payments on account included in debtors in amounts due on contracts.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Clarion Homes Limited (Registered number: 02083769)

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

2. ACCOUNTING POLICIES - continued
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.

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.

Stock
Work in progress cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023 50,404 90,132 83,825 224,361
Additions - 1,989 121,116 123,105
Disposals - (28,400 ) (130,596 ) (158,996 )
At 31 December 2023 50,404 63,721 74,345 188,470
DEPRECIATION
At 1 January 2023 3,264 60,475 34,667 98,406
Charge for year 5,040 3,961 18,450 27,451
Eliminated on disposal - (9,222 ) (45,032 ) (54,254 )
At 31 December 2023 8,304 55,214 8,085 71,603
NET BOOK VALUE
At 31 December 2023 42,100 8,507 66,260 116,867
At 31 December 2022 47,140 29,657 49,158 125,955

5. STOCKS
2023 2022
£    £   
Work-in-progress 3,936 3,936

Clarion Homes Limited (Registered number: 02083769)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 29,910 45,806
Other debtors 20,491 -
Prepayments and accrued income 22,425 11,980
72,826 57,786

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 15,726 19,154
Taxation and social security 717 26,985
Director's loan account 2,775 3,671
Accruals and deferred income 10,663 19,032
29,881 68,842

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 10,387 19,179

Deferred
tax
£   
Balance at 1 January 2023 19,179
Accelerated capital allowances (8,792 )
Balance at 31 December 2023 10,387

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,107 Ordinary £1 1,107 1,107
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
1,111 1,111

10. RELATED PARTY DISCLOSURES

2023 2022
£ £

Amounts due to director 2,775 3,671
No interest has been charged.