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Registered number: 7112086
Clear View Training & Consultancy Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Davis & Co Accountants
Jon Dowdeswell F M A A T
Brinkley Middle Road
Tiptoe
Lymington
SO41 6FX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 7112086
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 124 166
124 166
CURRENT ASSETS
Debtors 5 8,435 13,618
Cash at bank and in hand 499 -
8,934 13,618
Creditors: Amounts Falling Due Within One Year 6 (8,924 ) (13,503 )
NET CURRENT ASSETS (LIABILITIES) 10 115
TOTAL ASSETS LESS CURRENT LIABILITIES 134 281
PROVISIONS FOR LIABILITIES
Deferred Taxation (32 ) (32 )
NET ASSETS 102 249
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 101 248
SHAREHOLDERS' FUNDS 102 249
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stuart Whitman
Director
25th September 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clear View Training & Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 7112086 . The registered office is Brinkley, Middle Road, Tiptoe, Lymington, SO41 6FX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% pa Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 1,654
As at 31 December 2023 1,654
Depreciation
As at 1 January 2023 1,488
Provided during the period 42
As at 31 December 2023 1,530
Net Book Value
As at 31 December 2023 124
As at 1 January 2023 166
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 8,435 13,618
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1
Bank loans and overdrafts 6,203 8,819
Corporation tax 2,087 4,049
Accruals and deferred income 634 634
8,924 13,503
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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