Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falseNo description of principal activity77truefalse 03550815 2023-05-01 2024-04-30 03550815 2022-05-01 2023-04-30 03550815 2024-04-30 03550815 2023-04-30 03550815 c:Director2 2023-05-01 2024-04-30 03550815 d:PlantMachinery 2023-05-01 2024-04-30 03550815 d:PlantMachinery 2024-04-30 03550815 d:PlantMachinery 2023-04-30 03550815 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03550815 d:MotorVehicles 2023-05-01 2024-04-30 03550815 d:MotorVehicles 2024-04-30 03550815 d:MotorVehicles 2023-04-30 03550815 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03550815 d:FurnitureFittings 2023-05-01 2024-04-30 03550815 d:FurnitureFittings 2024-04-30 03550815 d:FurnitureFittings 2023-04-30 03550815 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03550815 d:ComputerEquipment 2023-05-01 2024-04-30 03550815 d:ComputerEquipment 2024-04-30 03550815 d:ComputerEquipment 2023-04-30 03550815 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03550815 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03550815 d:CurrentFinancialInstruments 2024-04-30 03550815 d:CurrentFinancialInstruments 2023-04-30 03550815 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03550815 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 03550815 d:ShareCapital 2023-05-01 2024-04-30 03550815 d:ShareCapital 2024-04-30 03550815 d:ShareCapital 2023-04-30 03550815 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 03550815 d:RetainedEarningsAccumulatedLosses 2024-04-30 03550815 d:RetainedEarningsAccumulatedLosses 2023-04-30 03550815 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 03550815 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 03550815 d:RetirementBenefitObligationsDeferredTax 2024-04-30 03550815 d:RetirementBenefitObligationsDeferredTax 2023-04-30 03550815 c:FRS102 2023-05-01 2024-04-30 03550815 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03550815 c:FullAccounts 2023-05-01 2024-04-30 03550815 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03550815 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 03550815










CLEAN EARTH LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
CLEAN EARTH LIMITED
REGISTERED NUMBER: 03550815

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
483,084
478,354

Current assets
  

Stocks
  
12,000
12,000

Debtors: amounts falling due within one year
 5 
42,178
99,972

Cash at bank and in hand
  
432,346
318,590

  
486,524
430,562

Creditors: amounts falling due within one year
 6 
(479,547)
(454,423)

Net current assets/(liabilities)
  
 
 
6,977
 
 
(23,861)

Total assets less current liabilities
  
490,061
454,493

Provisions for liabilities
  

Deferred tax
 7 
(118,948)
(117,514)

Net assets
  
371,113
336,979


Capital and reserves
  

Called up share capital 
  
6
6

Profit and loss account
  
371,107
336,973

  
371,113
336,979


Page 1

 
CLEAN EARTH LIMITED
REGISTERED NUMBER: 03550815
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 year 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 income and retained earnings 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 18 February 2025.




N R Browning
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 2

 
CLEAN EARTH LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 May 2023
6
336,973
336,979


Comprehensive income for the year

Profit for the year

-
109,134
109,134


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
109,134
109,134


Contributions by and distributions to owners

Dividends: Equity capital
-
(75,000)
(75,000)


Total transactions with owners
-
(75,000)
(75,000)


At 30 April 2024
6
371,107
371,113


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
CLEAN EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Clean Earth Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 03550815). Its registered office is Chase Cottage Great Tey, Colchester, CO6 1JE. The principal activity of the Company throughout the year continued to be that of other amusement and recreation activites.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 
The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

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 the Statement of Income and Retained Earnings  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.

Page 4

 
CLEAN EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.


 
2.5

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, as follows.

The depreciation rates used are:

Plant and machinery
-
10%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
20%
reducing balance
Computer equipment
-
25%
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 the Statement of Income and Retained Earnings.

Page 5

 
CLEAN EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables and recievables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
7
7

Page 6

 
CLEAN EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 May 2023
522,080
24,063
323,712
4,404
874,259


Additions
53,770
-
16,286
-
70,056



At 30 April 2024

575,850
24,063
339,998
4,404
944,315



Depreciation


At 1 May 2023
198,695
18,772
175,410
3,028
395,905


Charge for the year on owned assets
33,471
1,322
30,189
344
65,326



At 30 April 2024

232,166
20,094
205,599
3,372
461,231



Net book value



At 30 April 2024
343,684
3,969
134,399
1,032
483,084



At 30 April 2023
323,385
5,291
148,302
1,376
478,354


5.


Debtors

2024
2023
£
£


Other debtors
31,243
87,050

Prepayments and accrued income
10,935
12,922

42,178
99,972


Page 7

 
CLEAN EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
78,899
33,458

Corporation tax
34,944
35,500

Other taxation and social security
2,093
1,996

Other creditors
358,700
335,310

Accruals and deferred income
4,911
48,159

479,547
454,423



7.


Deferred taxation




2024


£






At beginning of year
117,514


Charged to Statement of Income and Retained Earnings
1,434



At end of year
118,948

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
119,010
117,514

Pension surplus
(62)
-

118,948
117,514


8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £6,789. Contributions totalling £248 were payable to the fund at the Balance Sheet date and are included in creditors.

 
Page 8