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Company Registration No. SC228149 (Scotland)
Clearwater D C 2001 Limited Unaudited accounts for the year ended 26 February 2024
Clearwater D C 2001 Limited Unaudited accounts Contents
Page
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Clearwater D C 2001 Limited Company Information for the year ended 26 February 2024
Director
J M Pitcairn
Company Number
SC228149 (Scotland)
Registered Office
Clear Water D C Ltd 100 Boden Street Glasgow Lanarkshire G40 3PX Scotland
Accountants
Calculo Ltd Unit 9 Eastworks Gateway Court Glasgow G40 4DS
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Clearwater D C 2001 Limited Statement of financial position as at 26 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,954,758 
4,581,810 
Current assets
Inventories
- 
1,007,270 
Debtors
3,249,553 
4,556,952 
Cash at bank and in hand
1,149,044 
967,590 
4,398,597 
6,531,812 
Creditors: amounts falling due within one year
(2,219,405)
(2,603,051)
Net current assets
2,179,192 
3,928,761 
Total assets less current liabilities
8,133,950 
8,510,571 
Creditors: amounts falling due after more than one year
(2,881,930)
(3,324,305)
Net assets
5,252,020 
5,186,266 
Capital and reserves
Called up share capital
100,000 
100,000 
Profit and loss account
5,152,020 
5,086,266 
Shareholders' funds
5,252,020 
5,186,266 
For the year ending 26 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 November 2024 and were signed on its behalf by
J M Pitcairn Director Company Registration No. SC228149
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Clearwater D C 2001 Limited Notes to the Accounts for the year ended 26 February 2024
1
Statutory information
Clearwater D C 2001 Limited is a private company, limited by shares, registered in Scotland, registration number SC228149. The registered office is Clear Water D C Ltd, 100 Boden Street, Glasgow, Lanarkshire, G40 3PX, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 27 February 2023
1,527,274 
10,587,024 
- 
12,114,298 
Additions
1,007,270 
975,046 
6,160 
1,988,476 
At 26 February 2024
2,534,544 
11,562,070 
6,160 
14,102,774 
Depreciation
At 27 February 2023
- 
7,532,488 
- 
7,532,488 
Charge for the year
- 
614,604 
924 
615,528 
At 26 February 2024
- 
8,147,092 
924 
8,148,016 
Net book value
At 26 February 2024
2,534,544 
3,414,978 
5,236 
5,954,758 
At 26 February 2023
1,527,274 
3,054,536 
- 
4,581,810 
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Clearwater D C 2001 Limited Notes to the Accounts for the year ended 26 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,197,040 
4,502,486 
Other debtors
52,513 
54,466 
3,249,553 
4,556,952 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
16,347 
103,860 
VAT
4,750 
194,994 
Trade creditors
1,301,030 
1,610,370 
Taxes and social security
184,899 
220,136 
Other creditors
32,137 
473,691 
Loans from directors
680,242 
- 
2,219,405 
2,603,051 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
282,253 
282,253 
Obligations under finance leases and hire purchase contracts
2,599,677 
3,042,052 
2,881,930 
3,324,305 
8
Average number of employees
During the year the average number of employees was 47 (2023: 47).
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