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REGISTERED NUMBER: 00616847 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Clayton Ponting Limited

Clayton Ponting Limited (Registered number: 00616847)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clayton Ponting Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Miss R K Ponting





REGISTERED OFFICE: Bennett House
The Dean
Alresford 
Hampshire
SO24 9BH





REGISTERED NUMBER: 00616847 (England and Wales)





ACCOUNTANTS: Butler & Co Alresford Limited
Chartered Accountants
The Old Stables
Sutton Manor Farm
Bishop's Sutton
Alresford
Hampshire
SO24 0AA

Clayton Ponting Limited (Registered number: 00616847)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 206,690

CURRENT ASSETS
Stocks - 206,343
Debtors 5 1,649 119,013
Cash at bank 4,371,360 192,093
4,373,009 517,449
CREDITORS
Amounts falling due within one year 6 620,125 147,111
NET CURRENT ASSETS 3,752,884 370,338
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,752,884

577,028

CREDITORS
Amounts falling due after more than one
year

7

-

8,625
NET ASSETS 3,752,884 568,403

CAPITAL AND RESERVES
Called up share capital 8 1,005,000 1,005,000
Retained earnings 2,747,884 (436,597 )
SHAREHOLDERS' FUNDS 3,752,884 568,403

Clayton Ponting Limited (Registered number: 00616847)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 30 January 2025 and were signed by:





Miss R K Ponting - Director


Clayton Ponting Limited (Registered number: 00616847)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Clayton Ponting 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.

Going concern has been considered in the light of Mr C Ponting's death and whilst there are plans for trade to cease the director considers the going concern basis for the preparation of the 2024 accounts to be appropriate.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 2% on cost
Plant and machinery - 25% reducing balance basis
Fixtures and fittings - 25% reducing balance basis
Motor vehicles - 25% reducing balance basis

Stocks
Stocks have been valued at cost or, if lower, net realisable value. The valuation has been carried out in accordance with the relevant technical standards by professional valuers.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

Clayton Ponting Limited (Registered number: 00616847)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Improvement
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 May 2023 194,989 5,516 192,597
Disposals (194,989 ) (5,516 ) (192,597 )
At 30 April 2024 - - -
DEPRECIATION
At 1 May 2023 37,103 - 150,392
Eliminated on disposal (37,103 ) - (150,392 )
At 30 April 2024 - - -
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 157,886 5,516 42,205

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2023 485 19,750 413,337
Disposals (485 ) (19,750 ) (413,337 )
At 30 April 2024 - - -
DEPRECIATION
At 1 May 2023 469 18,683 206,647
Eliminated on disposal (469 ) (18,683 ) (206,647 )
At 30 April 2024 - - -
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 16 1,067 206,690

Clayton Ponting Limited (Registered number: 00616847)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 May 2023 45,500
Transfer to ownership (45,500 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 26,305
Transfer to ownership (26,305 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 19,195

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 47,988
Other debtors 1,649 25,000
Prepayments - 46,025
1,649 119,013

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 4,500
Trade creditors 4,739 19,092
Tax 528,224 -
Social security and other taxes - 295
VAT 1,938 454
Other creditors 81,474 109,965
Accrued expenses 3,750 12,805
620,125 147,111

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 8,625

Clayton Ponting Limited (Registered number: 00616847)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,005,000 Ordinary £1 1,005,000 1,005,000

9. RELATED PARTY DISCLOSURES

Mr C D Ponting Deceased
Former director of the company.

The balance due to the Estate of Mr C D Ponting is included in other creditors and stands at £81,474 (2023:£108,107) at the year end.

Clayton Ponting Executive Pension Scheme
A pension scheme of which the director is a member.

During the year under review the company paid rent of £3,765 (2023 - £5,020) to the Clayton Ponting Executive Pension Scheme.