IRIS Accounts Production v24.2.0.383 03180553 director 1.9.23 31.8.24 31.8.24 false true false false true false Ordinary 1.00000 "B" 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh031805532023-08-31031805532024-08-31031805532023-09-012024-08-31031805532022-08-31031805532022-09-012023-08-31031805532023-08-3103180553ns15:EnglandWales2023-09-012024-08-3103180553ns14:PoundSterling2023-09-012024-08-3103180553ns10:Director12023-09-012024-08-3103180553ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3103180553ns10:SmallEntities2023-09-012024-08-3103180553ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3103180553ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3103180553ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3103180553ns10:FullAccounts2023-09-012024-08-3103180553ns10:OrdinaryShareClass12023-09-012024-08-3103180553ns10:OrdinaryShareClass22023-09-012024-08-3103180553ns10:CompanySecretary12023-09-012024-08-3103180553ns10:RegisteredOffice2023-09-012024-08-3103180553ns5:CurrentFinancialInstruments2024-08-3103180553ns5:CurrentFinancialInstruments2023-08-3103180553ns5:Non-currentFinancialInstruments2024-08-3103180553ns5:Non-currentFinancialInstruments2023-08-3103180553ns5:ShareCapital2024-08-3103180553ns5:ShareCapital2023-08-3103180553ns5:RetainedEarningsAccumulatedLosses2024-08-3103180553ns5:RetainedEarningsAccumulatedLosses2023-08-3103180553ns5:PlantMachinery2023-09-012024-08-3103180553ns5:PlantMachinery2023-08-3103180553ns5:PlantMachinery2024-08-3103180553ns5:PlantMachinery2023-08-3103180553ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3103180553ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3103180553ns10:OrdinaryShareClass12024-08-3103180553ns10:OrdinaryShareClass22024-08-31
REGISTERED NUMBER: 03180553 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31st August 2024

for

Clayton Brook Garages Limited

Clayton Brook Garages Limited (Registered number: 03180553)






Contents of the Financial Statements
for the Year Ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clayton Brook Garages Limited

Company Information
for the Year Ended 31st August 2024







DIRECTOR: Mr A J Walters





SECRETARY: Mrs J M Walters





REGISTERED OFFICE: Unit C
Common Bank Industrial Estate
Ackhurst Road
Chorley
Lancashire
PR7 1NH





REGISTERED NUMBER: 03180553 (England and Wales)





ACCOUNTANTS: Stephen Andrews & Co Limited
186 Eaves Lane
Chorley
Lancashire
PR6 0AU

Clayton Brook Garages Limited (Registered number: 03180553)

Balance Sheet
31st August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,368 11,316

CURRENT ASSETS
Stocks 5 16,586 16,704
Debtors 6 4,655 2,884
Cash at bank 68,188 68,571
89,429 88,159
CREDITORS
Amounts falling due within one year 7 26,478 23,776
NET CURRENT ASSETS 62,951 64,383
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,319

75,699

CREDITORS
Amounts falling due after more than one year 8 5,000 8,903
NET ASSETS 69,319 66,796

CAPITAL AND RESERVES
Called up share capital 9 3 3
Retained earnings 69,316 66,793
SHAREHOLDERS' FUNDS 69,319 66,796

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

Clayton Brook Garages Limited (Registered number: 03180553)

Balance Sheet - continued
31st August 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 24th September 2024 and were signed by:





Mr A J Walters - Director


Clayton Brook Garages Limited (Registered number: 03180553)

Notes to the Financial Statements
for the Year Ended 31st August 2024

1. STATUTORY INFORMATION

Clayton Brook Garages Limited 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.

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 - 25% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

Clayton Brook Garages Limited (Registered number: 03180553)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2023 58,591
Additions 4,833
Disposals (2,750 )
At 31st August 2024 60,674
DEPRECIATION
At 1st September 2023 47,275
Charge for year 2,406
Eliminated on disposal (375 )
At 31st August 2024 49,306
NET BOOK VALUE
At 31st August 2024 11,368
At 31st August 2023 11,316

5. STOCKS
31.8.24 31.8.23
£    £   
Stocks 16,586 16,704

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 4,655 2,884

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 836 268
Taxation and social security 19,336 18,249
Other creditors 2,306 1,259
26,478 23,776

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 5,000 8,903

Clayton Brook Garages Limited (Registered number: 03180553)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
2 Ordinary £1 2 2
1 "B" £1 1 1
3 3