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REGISTERED NUMBER: 09210715 (England and Wales)















CLIFFE HOUSE (ORGANICS) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLIFFE HOUSE (ORGANICS) LIMITED

COMPANY INFORMATION
for the year ended 30 September 2023







DIRECTORS: P A Royle
T M Royle
Mrs D Royle





REGISTERED OFFICE: Unit 3a, Near Bank,
Shelley
Huddersfield
West Yorkshire
HD8 8LS





REGISTERED NUMBER: 09210715 (England and Wales)





ACCOUNTANTS: SMH Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 1,836 2,754
Tangible assets 5 9,175 13,206
11,011 15,960

CURRENT ASSETS
Stocks 51,126 33,085
Debtors 6 108,946 10,696
Cash at bank 34,877 5,786
194,949 49,567
CREDITORS
Amounts falling due within one year 7 (179,582 ) (39,506 )
NET CURRENT ASSETS 15,367 10,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,378

26,021

CREDITORS
Amounts falling due after more than one
year

8

(3,806

)

(3,733

)

PROVISIONS FOR LIABILITIES 11 (364 ) (1,049 )
NET ASSETS 22,208 21,239

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 22,108 21,139
SHAREHOLDERS' FUNDS 22,208 21,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

BALANCE SHEET - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:




T M Royle - Director



P A Royle - Director


CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2023


1. STATUTORY INFORMATION

Cliffe House (Organics) 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.

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


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.

Turnover
Turnover is recognised on the supply of goods to the customer excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of five years.

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 - 33% on cost and 5% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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.


CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Grants
Grants represent funding support received from the local authority. The support is focused on helping scaleups to develop and enhance their growth plans, identify opportunities for growth and connect with experts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2022
and 30 September 2023 4,590
AMORTISATION
At 1 October 2022 1,836
Charge for year 918
At 30 September 2023 2,754
NET BOOK VALUE
At 30 September 2023 1,836
At 30 September 2022 2,754

CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022 34,194
Additions 1,444
At 30 September 2023 35,638
DEPRECIATION
At 1 October 2022 20,988
Charge for year 5,475
At 30 September 2023 26,463
NET BOOK VALUE
At 30 September 2023 9,175
At 30 September 2022 13,206

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 104,296 4,692
Other debtors 4,650 6,004
108,946 10,696

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,890 1,400
Taxation and social security 29,351 6,934
Other creditors 143,341 31,172
179,582 39,506

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 3,806 3,733

CLIFFE HOUSE (ORGANICS) LIMITED (REGISTERED NUMBER: 09210715)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023


9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 9,504 -
Between one and five years 17,589 -
27,093 -

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 10,696 5,133

A proportion of outstanding bank loans are secured by the Government under the Bounce Back loan initiative.

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 364 1,049

Deferred
tax
£   
Balance at 1 October 2022 1,049
Provided during year (685 )
Balance at 30 September 2023 364

12. RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £127,373 (2022 - £30,653) were outstanding at the year end. Loans are repayable on demand.