2023-02-01 2024-01-31 false Capium Accounts Production 1.1 11521773 bus:FullAccounts 2023-02-01 2024-01-31 11521773 bus:FRS102 2023-02-01 2024-01-31 11521773 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 11521773 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11521773 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11521773 2023-02-01 2024-01-31 11521773 2024-01-31 11521773 bus:RegisteredOffice 2023-02-01 2024-01-31 11521773 core:WithinOneYear 2024-01-31 11521773 core:AfterOneYear 2024-01-31 11521773 bus:Director1 2023-02-01 2024-01-31 11521773 bus:Director1 2024-01-31 11521773 bus:Director1 2022-02-01 2023-01-31 11521773 bus:Director2 2023-02-01 2024-01-31 11521773 bus:Director2 2024-01-31 11521773 bus:Director2 2022-02-01 2023-01-31 11521773 bus:Director3 2023-02-01 2024-01-31 11521773 bus:Director3 2024-01-31 11521773 bus:Director3 2022-02-01 2023-01-31 11521773 2022-02-01 11521773 bus:LeadAgentIfApplicable 2023-02-01 2024-01-31 11521773 2022-02-01 2023-01-31 11521773 2023-01-31 11521773 core:WithinOneYear 2023-01-31 11521773 core:AfterOneYear 2023-01-31 11521773 bus:EntityAccountantsOrAuditors 2022-02-01 2023-01-31 11521773 core:PlantMachinery 2023-02-01 2024-01-31 11521773 core:PlantMachinery 2024-01-31 11521773 core:PlantMachinery 2023-01-31 11521773 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-31 11521773 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-01-31 11521773 core:CostValuation core:Non-currentFinancialInstruments 2024-01-31 11521773 core:CostValuation core:Non-currentFinancialInstruments 2023-01-31 11521773 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-01-31 11521773 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 11521773 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 11521773 core:Non-currentFinancialInstruments 2024-01-31 11521773 core:Non-currentFinancialInstruments 2023-01-31 11521773 core:ShareCapital 2024-01-31 11521773 core:ShareCapital 2023-01-31 11521773 core:RetainedEarningsAccumulatedLosses 2024-01-31 11521773 core:RetainedEarningsAccumulatedLosses 2023-01-31 11521773 dpl:Item1 2023-02-01 11521773 dpl:Item1 2024-01-31 11521773 dpl:Item1 2022-02-01 11521773 dpl:Item1 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11521773
England and Wales

 

 

 

CLAY SHED LIMITED


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Directors Louise Blois
Steven Sales
Alice Shields
Registered Number 11521773
Registered Office Lawrence Hill Industrial Estate
Russell Town Avenue
Bristol
BS5 9LT
Accountants Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 January 2024.
Principal activities
Principal activity of the company during the financial year was that of pottery activities.
Directors
The directors who served the company throughout the year were as follows:
Louise Blois
Steven Sales
Alice Shields
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Louise Blois
Director

Date approved: 03 October 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of CLAY SHED LIMITED for the year ended 31 January 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CLAY SHED LIMITED for the year ended 31 January 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of CLAY SHED LIMITED, as a body, in accordance with the terms of our engagement letter dated 19 November 2019. Our work has been undertaken solely to prepare for your approval the accounts of CLAY SHED LIMITED and state those matters that we have agreed to state to the Board of Directors of CLAY SHED LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CLAY SHED LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that CLAY SHED LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CLAY SHED LIMITED. You consider that CLAY SHED LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of CLAY SHED LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2024.



Bond & Co Chartered Certified Accountants

Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
03 October 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 6,554    4,542 
6,554    4,542 
Current assets      
Cash at bank and in hand 29,045    33,895 
Creditors: amount falling due within one year 4 (15,845)   (16,597)
Net current assets 13,200    17,298 
 
Total assets less current liabilities 19,754    21,840 
Provisions for liabilities 5 (1,245)   (458)
Net assets 18,509    21,382 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 18,505    21,378 
Shareholders' funds 18,509    21,382 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 03 October 2024 and were signed on its behalf by:


-------------------------------
Louise Blois
Director
4
General Information
CLAY SHED LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11521773, registration address Lawrence Hill Industrial Estate, Russell Town Avenue, Bristol, BS5 9LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 February 2023 9,660    9,660 
Additions 4,930    4,930 
Disposals  
At 31 January 2024 14,590    14,590 
Depreciation
At 01 February 2023 5,118    5,118 
Charge for year 2,918    2,918 
On disposals  
At 31 January 2024 8,036    8,036 
Net book values
Closing balance as at 31 January 2024 6,554    6,554 
Opening balance as at 01 February 2023 4,542    4,542 


4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax   2,529 
Accrued Expenses 960    960 
Deposits 8,280    4,059 
VAT 6,605    9,049 
15,845    16,597 

5.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 1,245    458 
1,245    458 

5