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REGISTERED NUMBER: SC631849 (Scotland)












Financial Statements

for the Year Ended 31 December 2023

for

Clearing Customs UK Ltd

Clearing Customs UK Ltd (Registered number: SC631849)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Clearing Customs UK Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: F R Weermeijer





SECRETARY:





REGISTERED OFFICE: Customs Support, Unit 5002
Mile End Mill, Abbey Business Centre
12 Seedhill Road
Paisley
Scotland
PA1 1JS





REGISTERED NUMBER: SC631849 (Scotland)

Clearing Customs UK Ltd (Registered number: SC631849)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,983 5,503

CURRENT ASSETS
Debtors 5 31,397 60,739
Cash at bank 145,434 30,862
176,831 91,601
CREDITORS
Amounts falling due within one year 6 216,034 121,425
NET CURRENT LIABILITIES (39,203 ) (29,824 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(35,220

)

(24,321

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (35,221 ) (24,322 )
SHAREHOLDERS' FUNDS (35,220 ) (24,321 )

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 director and authorised for issue on 27 September 2024 and were signed by:





D F Culverhouse - Director


Clearing Customs UK Ltd (Registered number: SC631849)

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

1. STATUTORY INFORMATION

Clearing Customs UK Ltd is a private company, limited by shares , registered in Scotland. 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.

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 - 25% on reducing balance

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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 4 (2022 - 6 ) .

Clearing Customs UK Ltd (Registered number: SC631849)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 9,097
Additions 374
At 31 December 2023 9,471
DEPRECIATION
At 1 January 2023 3,594
Charge for year 1,894
At 31 December 2023 5,488
NET BOOK VALUE
At 31 December 2023 3,983
At 31 December 2022 5,503

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 27,717 43,985
Other debtors 3,680 16,754
31,397 60,739

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 1,655 2,006
Taxation and social security 2,923 4,363
Other creditors 211,456 115,056
216,034 121,425

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

D.M.T Gould A.C.A, F.C.C.A (Senior Statutory Auditor)
for and on behalf of Ashmole and Co.

8. PARENT COMPANY

The company is a wholly owned subsidiary of Bell Transport and Logistics Limited, a company incorporated in Ireland. The company's ultimate parent undertaking is Customs Investments SARL a company based in Luxembourg.