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REGISTERED NUMBER: SC130892 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

CLAYSKI LIMITED

CLAYSKI LIMITED (REGISTERED NUMBER: SC130892)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLAYSKI LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: Mrs S M Paterson





REGISTERED OFFICE: First Floor, 5 Abercrombie Court
Prospect Road
Arnhall Business Park
Westhill
Aberdeenshire
AB32 6FE





REGISTERED NUMBER: SC130892 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

CLAYSKI LIMITED (REGISTERED NUMBER: SC130892)

Balance Sheet
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 210 281
Investment property 5 283,200 283,200
283,410 283,481

CURRENT ASSETS
Debtors 6 - 726
Cash at bank 105,342 105,232
105,342 105,958
CREDITORS
Amounts falling due within one year 7 38,873 40,089
NET CURRENT ASSETS 66,469 65,869
TOTAL ASSETS LESS CURRENT
LIABILITIES

349,879

349,350

CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 181,260 181,260
Retained earnings 9 168,617 168,088
SHAREHOLDERS' FUNDS 349,879 349,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CLAYSKI LIMITED (REGISTERED NUMBER: SC130892)

Balance Sheet - continued
30 APRIL 2024


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 11 November 2024 and were signed by:





Mrs S M Paterson - Director


CLAYSKI LIMITED (REGISTERED NUMBER: SC130892)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Clayski Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

CLAYSKI LIMITED (REGISTERED NUMBER: SC130892)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2023
and 30 April 2024 10,283
DEPRECIATION
At 1 May 2023 10,002
Charge for year 71
At 30 April 2024 10,073
NET BOOK VALUE
At 30 April 2024 210
At 30 April 2023 281

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 295,000
DEPRECIATION
At 1 May 2023
and 30 April 2024 11,800
NET BOOK VALUE
At 30 April 2024 283,200
At 30 April 2023 283,200

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Prepayments - 726

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 121 -
Tax 1,355 2,812
Directors' current accounts 36,437 36,437
Accrued expenses 960 840
38,873 40,089

CLAYSKI LIMITED (REGISTERED NUMBER: SC130892)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2

9. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 May 2023 168,088 181,260 349,348
Profit for the year 5,529 5,529
Dividends (5,000 ) (5,000 )
At 30 April 2024 168,617 181,260 349,877