3 01/12/2023 30/11/2024 2024-11-30 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2023-12-01 Sage Accounts Production 24.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 05553672 2023-12-01 2024-11-30 05553672 2024-11-30 05553672 2023-11-30 05553672 2022-12-01 2023-11-30 05553672 2023-11-30 05553672 2022-11-30 05553672 bus:Director1 2023-12-01 2024-11-30 05553672 core:AfterOneYear 2024-11-30 05553672 core:AfterOneYear 2023-11-30 05553672 core:HedgingReserve 2022-12-01 2023-11-30 05553672 core:RetainedEarningsAccumulatedLosses 2022-12-01 2023-11-30 05553672 core:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 05553672 core:WithinOneYear 2024-11-30 05553672 core:WithinOneYear 2023-11-30 05553672 core:ShareCapital 2024-11-30 05553672 core:ShareCapital 2023-11-30 05553672 core:HedgingReserve 2024-11-30 05553672 core:HedgingReserve 2023-11-30 05553672 core:RetainedEarningsAccumulatedLosses 2024-11-30 05553672 core:RetainedEarningsAccumulatedLosses 2023-11-30 05553672 core:ShareCapital 2022-11-30 05553672 core:HedgingReserve 2022-11-30 05553672 core:RetainedEarningsAccumulatedLosses 2022-11-30 05553672 core:PreviouslyStatedAmount core:ShareCapital 2024-11-30 05553672 1 core:HedgingReserve 2022-12-01 2023-11-30 05553672 1 2022-12-01 2023-11-30 05553672 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 05553672 core:Non-currentFinancialInstruments 2024-11-30 05553672 core:Non-currentFinancialInstruments 2023-11-30 05553672 bus:SmallEntities 2023-12-01 2024-11-30 05553672 bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 05553672 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 05553672 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 05553672 bus:FullAccounts 2023-12-01 2024-11-30 05553672 core:InvestmentPropertiesRevaluationReserve 2022-11-30 05553672 core:InvestmentPropertiesRevaluationReserve 2024-11-30
Company registration number: 05553672
Cliffe Green Enterprises Limited
Unaudited filleted financial statements
30 November 2024
Cliffe Green Enterprises Limited
Contents
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Cliffe Green Enterprises Limited
Statement of financial position
30 November 2024
2024 2023
Note £ £ £ £
Fixed assets
Investments 5 150,000 150,000
_______ _______
150,000 150,000
Current assets
Debtors 6 816 167
Cash at bank and in hand 6,398 5,853
_______ _______
7,214 6,020
Creditors: amounts falling due
within one year 7 ( 27,088) ( 27,088)
_______ _______
Net current liabilities ( 19,874) ( 21,068)
_______ _______
Total assets less current liabilities 130,126 128,932
Creditors: amounts falling due
after more than one year 8 ( 100,550) ( 100,550)
_______ _______
Net assets 29,576 28,382
_______ _______
Capital and reserves
Called up share capital 3 3
Fair value reserve 28,272 28,272
Profit and loss account 1,301 107
_______ _______
Shareholders funds 29,576 28,382
_______ _______
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 18 March 2025 , and are signed on behalf of the board by:
D J Pickard
Director
Company registration number: 05553672
Cliffe Green Enterprises Limited
Statement of changes in equity
Year ended 30 November 2024
Called up share capital Fair value reserve Profit and loss account Total
£ £ £ £
At 1 December 2022 3 49,989 15,561 65,553
Profit for the year 1,190 1,190
Other comprehensive income for the year:
Fair value movements on investments other than loans ( 26,811) ( 26,811)
Reclassification from fair value reserve to profit and loss account 5,094 (5,094) -
_______ _______ _______ _______
Total comprehensive income for the year - ( 21,717) ( 3,904) ( 25,621)
Dividends paid and payable ( 11,550) ( 11,550)
_______ _______ _______ _______
Total investments by and distributions to owners - - ( 11,550) ( 11,550)
_______ _______ _______ _______
At 30 November 2023 and 1 December 2023 3 28,272 107 28,382
Profit for the year 1,194 1,194
_______ _______ _______ _______
Total comprehensive income for the year - - 1,194 1,194
_______ _______ _______ _______
At 30 November 2024 3 28,272 1,301 29,576
_______ _______ _______ _______
Cliffe Green Enterprises Limited
Notes to the financial statements
Year ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cliffe Green Farm, Laycock, Keighley, West Yorkshire, BD22 0PX.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for the services rendered, net of discounts and Value Added Tax.Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.
Taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).
5. Investments
Other investments other than loans Total
£ £
Cost
At 1 December 2023 and 30 November 2024 150,000 150,000
_______ _______
Impairment
At 1 December 2023 and 30 November 2024 - -
_______ _______
Carrying amount
At 30 November 2024 150,000 150,000
_______ _______
At 30 November 2023 150,000 150,000
_______ _______
6. Debtors
2024 2023
£ £
Other debtors 816 167
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Other creditors 27,088 27,088
_______ _______
8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans and overdrafts 100,550 100,550
_______ _______
The mortgage is secured by a fixed and floating charge over the investment property.