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REGISTERED NUMBER: 11414878 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

CLAY CONSTRUCT LTD

CLAY CONSTRUCT LTD (REGISTERED NUMBER: 11414878)

Contents of the Financial Statements
for the Year Ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CLAY CONSTRUCT LTD

Company Information
for the Year Ended 31 March 2024







DIRECTOR: C A Lay





SECRETARY:





REGISTERED OFFICE: Four Winds Waterloo
Machen
United Kingdom
Caerphilly
CF83 8NJ





REGISTERED NUMBER: 11414878 (England and Wales)






CLAY CONSTRUCT LTD (REGISTERED NUMBER: 11414878)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 11,000 11,000
Tangible assets 5 90,422 111,058
101,422 122,058

CURRENT ASSETS
Debtors 6 110,160 354,876
Cash at bank and in hand 701,521 414,681
811,681 769,557
CREDITORS
Amounts falling due within one year 7 274,012 304,386
NET CURRENT ASSETS 537,669 465,171
TOTAL ASSETS LESS CURRENT
LIABILITIES

639,091

587,229

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 639,089 587,227
SHAREHOLDERS' FUNDS 639,091 587,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 October 2024 and were signed by:





C A Lay - Director


CLAY CONSTRUCT LTD (REGISTERED NUMBER: 11414878)

Notes to the Financial Statements
for the Year Ended 31 March 2024


1. STATUTORY INFORMATION

Clay Construct Ltd is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

CLAY CONSTRUCT LTD (REGISTERED NUMBER: 11414878)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 11,000
NET BOOK VALUE
At 31 March 2024 11,000
At 31 March 2023 11,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 165,156
Additions 2,144
At 31 March 2024 167,300
DEPRECIATION
At 1 April 2023 54,098
Charge for year 22,780
At 31 March 2024 76,878
NET BOOK VALUE
At 31 March 2024 90,422
At 31 March 2023 111,058

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 59,293 318,186
Other debtors 50,867 32,723
VAT - 3,967
110,160 354,876

CLAY CONSTRUCT LTD (REGISTERED NUMBER: 11414878)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 36,462 46,731
Trade creditors 122,761 138,761
Tax 37,735 58,219
Social security and other taxes 3,604 -
VAT 5,530 -
Directors' current accounts 64,320 54,475
Accrued expenses 3,600 6,200
274,012 304,386