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REGISTERED NUMBER: 11857785 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31st December 2023

for

Clarbeston Grange Limited

Clarbeston Grange Limited (Registered number: 11857785)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Clarbeston Grange Limited

Company Information
for the Year Ended 31st December 2023







DIRECTORS: W N James
R J James
Mrs L M James





REGISTERED OFFICE: Clarbeston Grange
Clarbeston Road
HAVERFORDWEST
Pembrokeshire
SA63 4QZ





REGISTERED NUMBER: 11857785 (England and Wales)

Clarbeston Grange Limited (Registered number: 11857785)

Abridged Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 4,280
Tangible assets 5 477,858 428,694
477,858 432,974

CURRENT ASSETS
Stocks 472,832 472,580
Debtors 318,855 280,429
Cash at bank 308,946 284,630
1,100,633 1,037,639
CREDITORS
Amounts falling due within one year 93,288 129,350
NET CURRENT ASSETS 1,007,345 908,289
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,485,203

1,341,263

CREDITORS
Amounts falling due after more than one
year

(6,967

)

(14,567

)

PROVISIONS FOR LIABILITIES (84,319 ) (56,804 )
NET ASSETS 1,393,917 1,269,892

CAPITAL AND RESERVES
Called up share capital 6 2 2
Share premium 927,676 927,676
Retained earnings 466,239 342,214
SHAREHOLDERS' FUNDS 1,393,917 1,269,892

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

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

Clarbeston Grange Limited (Registered number: 11857785)

Abridged Balance Sheet - continued
31st December 2023


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 year ended 31st December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 17th June 2024 and were signed on its behalf by:





W N James - Director


Clarbeston Grange Limited (Registered number: 11857785)

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

1. STATUTORY INFORMATION

Clarbeston Grange 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of three years.

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.

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 - 15% on reducing balance

Stocks
Stock and biological assets are included at the lower of cost and estimated selling price less costs to sell.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Clarbeston Grange Limited (Registered number: 11857785)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2023
and 31st December 2023 12,841
AMORTISATION
At 1st January 2023 8,561
Amortisation for year 4,280
At 31st December 2023 12,841
NET BOOK VALUE

At 31st December 2023 -
At 31st December 2022 4,280

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2023 503,497
Additions 94,186
Disposals (7,795 )
At 31st December 2023 589,888
DEPRECIATION
At 1st January 2023 74,803
Charge for year 39,070
Eliminated on disposal (1,843 )
At 31st December 2023 112,030
NET BOOK VALUE
At 31st December 2023 477,858
At 31st December 2022 428,694

Clarbeston Grange Limited (Registered number: 11857785)

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

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
2 Ordinary £1 2 2

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2023 and 31st December 2022:

31.12.23 31.12.22
£    £   
W N James
Balance outstanding at start of year (537 ) (21,770 )
Amounts advanced 150,463 106,873
Amounts repaid (104,679 ) (85,640 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 45,247 (537 )

Interest has been paid in respect of overdrawn balances at the HMRC official rate.