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Company Registration No. 10115397 (England and Wales)
CLOCKWORK DOG LIMITED Unaudited accounts for the year ended 30 April 2024
CLOCKWORK DOG LIMITED Unaudited accounts Contents
Page
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CLOCKWORK DOG LIMITED Company Information for the year ended 30 April 2024
Directors
Danon, Eyal Dixon, Thomas Christopher Hylands-White, Alexander
Company Number
10115397 (England and Wales)
Registered Office
5-7 Buck Street London NW1 8NJ ENGLAND
Accountants
Green Zebra Business Solutions Ltd Copper Beeches Salisbury Road Abbotts Ann Hampshire SP11 7NX
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CLOCKWORK DOG LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,099 
12,776 
Current assets
Inventories
29,028 
28,970 
Debtors
53,162 
18,772 
Cash at bank and in hand
129,909 
153,903 
212,099 
201,645 
Creditors: amounts falling due within one year
(134,888)
(123,469)
Net current assets
77,211 
78,176 
Total assets less current liabilities
87,310 
90,952 
Creditors: amounts falling due after more than one year
(14,806)
(24,946)
Provisions for liabilities
Deferred tax
(1,919)
(2,428)
Net assets
70,585 
63,578 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
70,485 
63,478 
Shareholders' funds
70,585 
63,578 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 15 January 2025 and were signed on its behalf by
Dixon, Thomas Christopher Director Company Registration No. 10115397
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CLOCKWORK DOG LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
CLOCKWORK DOG LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10115397. The registered office is 5-7 Buck Street, London, NW1 8NJ, ENGLAND.
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 remained unchanged from the previous year, and also 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
33.33% Straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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CLOCKWORK DOG LIMITED Notes to the Accounts for the year ended 30 April 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
6,780 
5,363 
15,523 
27,666 
Additions
1,935 
128 
1,690 
3,753 
At 30 April 2024
8,715 
5,491 
17,213 
31,419 
Depreciation
At 1 May 2023
5,953 
2,198 
6,739 
14,890 
Charge for the year
813 
1,124 
4,493 
6,430 
At 30 April 2024
6,766 
3,322 
11,232 
21,320 
Net book value
At 30 April 2024
1,949 
2,169 
5,981 
10,099 
At 30 April 2023
827 
3,165 
8,784 
12,776 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,556 
15,981 
Accrued income and prepayments
4,743 
919 
Other debtors
13,863 
1,872 
53,162 
18,772 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,140 
9,890 
Trade creditors
30,650 
3,195 
Taxes and social security
36,662 
50,855 
Other creditors
38,522 
17,051 
Loans from directors
18,914 
42,478 
134,888 
123,469 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,806 
24,946 
8
Average number of employees
During the year the average number of employees was 6 (2023: 5).
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