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Registered number: 12306828













Clementine Services Ltd

Financial statements
Information for filing with the registrar

31 December 2023




 
Clementine Services Ltd


Balance sheet
At 31 December 2023

31 December
31 January
2023
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,866
36,439

  
4,866
36,439

Current assets
  

Debtors
 5 
201,770
25,443

Cash at bank and in hand
  
16,979
83,012

  
218,749
108,455

Creditors: amounts falling due within one year
 6 
(266,786)
(78,832)

Net current (liabilities)/assets
  
 
 
(48,037)
 
 
29,623

Total assets less current liabilities
  
(43,171)
66,062

Creditors: amounts falling due after more than one year
 7 
(299,739)
(108,859)

  

Net liabilities
  
(342,910)
(42,797)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(342,911)
(42,798)

Shareholders funds
  
(342,910)
(42,797)


1

 
Clementine Services Ltd

    
Balance sheet (continued)
At 31 December 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 December 2024.




MH Black
KA Black
Director
Director

Company registered number: 12306828
The notes on pages 3 to 6 form part of these financial statements. 

2

 
Clementine Services Ltd
 
 

Notes to the financial statements
Period Ended 31 December 2023

1.


General information

Clementine Services Ltd is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office is The Town Hall Business Centre, High Street East, Wallsend, North Tyneside, NE28 7AT.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting
Standard 102 'The Financial Standard applicable in the United Kingdom and the Republic of ireland'
(FRS 102) and the Companies Act 2006.

 
2.2

Going concern

The company is reliant on external funding along with the support of the directors. After careful
consideration the directors consider that the company will be able to meet its obligations for the next
twelve months and as such considers that the preparation of these accounts on the going concern
basis to be appropriate.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3

 
Clementine Services Ltd
 

 
Notes to the financial statements
Period Ended 31 December 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
20%
reducing balance
Office equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the period was 10 (2023 : 2).






4

 
Clementine Services Ltd
 
 

Notes to the financial statements
Period Ended 31 December 2023

4.


Tangible fixed assets







Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 February 2023
1,215
36,645
396
-
38,256


Additions
3,013
-
357
563
3,933


Disposals
-
(36,645)
-
-
(36,645)



At 31 December 2023

4,228
-
753
563
5,544



Depreciation


At 1 February 2023
28
1,763
26
-
1,817


Charge for the period
458
-
105
61
624


Impairment charge
-
(1,763)
-
-
(1,763)



At 31 December 2023

486
-
131
61
678



Net book value



At 31 December 2023
3,742
-
622
502
4,866



At 31 January 2023
1,187
34,882
370
-
36,439


5.


Debtors

31 December
31 January
2023
2023
£
£


Trade debtors
36,683
12,946

Other debtors
25,412
6,164

Prepayments and accrued income
139,675
6,333

201,770
25,443


5

 
Clementine Services Ltd
 
 

Notes to the financial statements
Period Ended 31 December 2023

6.


Creditors: amounts falling due within one year

31 December
31 January
2023
2023
£
£

Bank overdrafts
4,174
-

Other loans
17,342
15,372

Trade creditors
28,716
24,971

Amounts owed to group undertakings
132,904
18,176

Corporation tax
6,412
-

Other taxation and social security
68,977
5,557

Obligations under finance lease and hire purchase contracts
-
7,837

Other creditors
261
2,919

Accruals and deferred income
8,000
4,000

266,786
78,832


The hire purchase creditor is secured on the assets to which it relates.


7.


Creditors: amounts falling due after more than one year

31 December
31 January
2023
2023
£
£

Other loans
299,739
82,065

Net obligations under finance leases and hire purchase contracts
-
26,794

299,739
108,859


The hire purchase creditor is secured on the assets to which it relates.


8.


Related party transactions

The parent company is Adavo Ltd, a company registered and domiciled in England and Wales. The address of the registered office is The Town Hall, High Street East, Wallsend, North Tyneside NE28 7AT.
During the period, the company used a loan account to record amounts due to and from Adavo Ltd, its
parent company. At the period end, the balance owed by the company to Adavo Ltd was £132,904 (31 January 2023 : £18,176).

 
6