2023-01-012023-12-312023-12-31false09890006CLEARWATER MS LTD2024-08-30iso4217:GBPxbrli:pure098900062023-01-01098900062023-12-31098900062023-01-012023-12-31098900062022-01-01098900062022-12-31098900062022-01-012022-12-3109890006bus:SmallEntities2023-01-012023-12-3109890006bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3109890006bus:FullAccounts2023-01-012023-12-3109890006bus:PrivateLimitedCompanyLtd2023-01-012023-12-3109890006core:WithinOneYear2023-12-3109890006core:AfterOneYear2023-12-3109890006core:WithinOneYear2022-12-3109890006core:AfterOneYear2022-12-3109890006core:ShareCapital2023-12-3109890006core:SharePremium2023-12-3109890006core:RevaluationReserve2023-12-3109890006core:OtherReservesSubtotal2023-12-3109890006core:RetainedEarningsAccumulatedLosses2023-12-3109890006core:ShareCapital2022-12-3109890006core:SharePremium2022-12-3109890006core:RevaluationReserve2022-12-3109890006core:OtherReservesSubtotal2022-12-3109890006core:RetainedEarningsAccumulatedLosses2022-12-3109890006core:LandBuildings2023-12-3109890006core:PlantMachinery2023-12-3109890006core:Vehicles2023-12-3109890006core:FurnitureFittings2023-12-3109890006core:OfficeEquipment2023-12-3109890006core:NetGoodwill2023-12-3109890006core:IntangibleAssetsOtherThanGoodwill2023-12-3109890006core:ListedExchangeTraded2023-12-3109890006core:UnlistedNon-exchangeTraded2023-12-3109890006core:LandBuildings2022-12-3109890006core:PlantMachinery2022-12-3109890006core:Vehicles2022-12-3109890006core:FurnitureFittings2022-12-3109890006core:OfficeEquipment2022-12-3109890006core:NetGoodwill2022-12-3109890006core:IntangibleAssetsOtherThanGoodwill2022-12-3109890006core:ListedExchangeTraded2022-12-3109890006core:UnlistedNon-exchangeTraded2022-12-3109890006core:LandBuildings2023-01-012023-12-3109890006core:PlantMachinery2023-01-012023-12-3109890006core:Vehicles2023-01-012023-12-3109890006core:FurnitureFittings2023-01-012023-12-3109890006core:OfficeEquipment2023-01-012023-12-3109890006core:NetGoodwill2023-01-012023-12-3109890006core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109890006core:ListedExchangeTraded2023-01-012023-12-3109890006core:UnlistedNon-exchangeTraded2023-01-012023-12-3109890006core:MoreThanFiveYears2023-01-012023-12-3109890006core:Non-currentFinancialInstruments2023-12-3109890006core:Non-currentFinancialInstruments2022-12-3109890006dpl:CostSales2023-01-012023-12-3109890006dpl:DistributionCosts2023-01-012023-12-3109890006core:LandBuildings2023-01-012023-12-3109890006core:PlantMachinery2023-01-012023-12-3109890006core:Vehicles2023-01-012023-12-3109890006core:FurnitureFittings2023-01-012023-12-3109890006core:OfficeEquipment2023-01-012023-12-3109890006dpl:AdministrativeExpenses2023-01-012023-12-3109890006core:NetGoodwill2023-01-012023-12-3109890006core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109890006dpl:GroupUndertakings2023-01-012023-12-3109890006dpl:ParticipatingInterests2023-01-012023-12-3109890006dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3109890006core:ListedExchangeTraded2023-01-012023-12-3109890006dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3109890006core:UnlistedNon-exchangeTraded2023-01-012023-12-3109890006dpl:CostSales2022-01-012022-12-3109890006dpl:DistributionCosts2022-01-012022-12-3109890006core:LandBuildings2022-01-012022-12-3109890006core:PlantMachinery2022-01-012022-12-3109890006core:Vehicles2022-01-012022-12-3109890006core:FurnitureFittings2022-01-012022-12-3109890006core:OfficeEquipment2022-01-012022-12-3109890006dpl:AdministrativeExpenses2022-01-012022-12-3109890006core:NetGoodwill2022-01-012022-12-3109890006core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3109890006dpl:GroupUndertakings2022-01-012022-12-3109890006dpl:ParticipatingInterests2022-01-012022-12-3109890006dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3109890006core:ListedExchangeTraded2022-01-012022-12-3109890006dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3109890006core:UnlistedNon-exchangeTraded2022-01-012022-12-3109890006core:NetGoodwill2023-12-3109890006core:IntangibleAssetsOtherThanGoodwill2023-12-3109890006core:LandBuildings2023-12-3109890006core:PlantMachinery2023-12-3109890006core:Vehicles2023-12-3109890006core:FurnitureFittings2023-12-3109890006core:OfficeEquipment2023-12-3109890006core:AfterOneYear2023-12-3109890006core:WithinOneYear2023-12-3109890006core:ListedExchangeTraded2023-12-3109890006core:UnlistedNon-exchangeTraded2023-12-3109890006core:ShareCapital2023-12-3109890006core:SharePremium2023-12-3109890006core:RevaluationReserve2023-12-3109890006core:OtherReservesSubtotal2023-12-3109890006core:RetainedEarningsAccumulatedLosses2023-12-3109890006core:NetGoodwill2022-12-3109890006core:IntangibleAssetsOtherThanGoodwill2022-12-3109890006core:LandBuildings2022-12-3109890006core:PlantMachinery2022-12-3109890006core:Vehicles2022-12-3109890006core:FurnitureFittings2022-12-3109890006core:OfficeEquipment2022-12-3109890006core:AfterOneYear2022-12-3109890006core:WithinOneYear2022-12-3109890006core:ListedExchange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CLEARWATER MS LTD

Registered Number
09890006
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CLEARWATER MS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

WEBB, Stuart Michael

Registered Address

124 The Common
Crich
DE4 5BW

Registered Number

09890006 (England and Wales)
CLEARWATER MS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets32,0003,000
Tangible assets424,81224,880
26,81227,880
Current assets
Debtors5128,307119,272
Cash at bank and on hand6-
128,313119,272
Creditors amounts falling due within one year6(116,536)(103,578)
Net current assets (liabilities)11,77715,694
Total assets less current liabilities38,58943,574
Creditors amounts falling due after one year7(32,083)(37,083)
Net assets6,5066,491
Capital and reserves
Called up share capital100100
Profit and loss account6,4066,391
Shareholders' funds6,5066,491
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
WEBB, Stuart Michael
Director
Registered Company No. 09890006
CLEARWATER MS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Office Equipment20
2.Average number of employees

20232022
Average number of employees during the year79
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 2310,00010,000
At 31 December 2310,00010,000
Amortisation and impairment
At 01 January 237,0007,000
Charge for year1,0001,000
At 31 December 238,0008,000
Net book value
At 31 December 232,0002,000
At 31 December 223,0003,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 January 233,2566,24232,32341,821
Additions-5,3787756,153
At 31 December 233,25611,62033,09847,974
Depreciation and impairment
At 01 January 231,5892,24713,10516,941
Charge for year3341,8754,0126,221
At 31 December 231,9234,12217,11723,162
Net book value
At 31 December 231,3337,49815,98124,812
At 31 December 221,6673,99519,21824,880
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables57,753111,093
Other debtors70,1307,755
Prepayments and accrued income424424
Total128,307119,272
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables57,57677,804
Bank borrowings and overdrafts43,2717,935
Taxation and social security15,68917,839
Total116,536103,578
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts32,08337,083
Total32,08337,083