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Registered Number: 10218518


 

 

 


Abridged Accounts

for the year ended 30 June 2024

for

CLARITY VALUATIONS LTD

Report to the directors on the preparation of the unaudited statutory accounts of Clarity Valuations Ltd for the year ended 30 June 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Clarity Valuations Ltd for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Clarity Valuations Ltd, as a body, in accordance with the terms of our engagement letter dated 12 March 2025 Our work has been undertaken solely to prepare for your approval the accounts of Clarity Valuations Ltd and state those matters that we have agreed to state to the Board of Directors of Clarity Valuations Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clarity Valuations Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Clarity Valuations Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Clarity Valuations Ltd. You consider that Clarity Valuations Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Clarity Valuations Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
30 June 2024



....................................................
Turner and Partners LLP
24 James Street West
Bath
Somerset
BA1 2BT
12 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Property, plant and equipment 3 9,117    2,695 
9,117    2,695 
Current assets      
Trade and other receivables 5,814    2,659 
Cash and cash equivalents 16,553    10,158 
22,367    12,817 
Creditors: amount falling due within one year (14,390)   (10,023)
Net current assets 7,977    2,794 
 
Total assets less current liabilities 17,094    5,489 
Net assets 17,094    5,489 
 

Capital and reserves
     
Called up share capital 100    100 
Retained earnings 16,994    5,389 
Shareholders' funds 17,094    5,489 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 March 2025 and were signed by:


-------------------------------
Gareth Brown
Director
2
General Information
Clarity Valuations Ltd is a private company, limited by shares, registered in , registration number 10218518, registration address 24 James Street West, Bath, BA1 2BT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Property, plant and equipment

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 July 2023 5,863    2,999    8,862 
Additions 8,965    970    9,935 
Disposals    
At 30 June 2024 14,828    3,969    18,797 
Depreciation
At 01 July 2023 4,138    2,503    6,641 
Charge for year 2,673    366    3,039 
On disposals    
At 30 June 2024 6,811    2,869    9,680 
Net book values
Closing balance as at 30 June 2024 8,017    1,100    9,117 
Opening balance as at 01 July 2023 1,725    970    2,695 


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