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REGISTERED NUMBER: SC428397 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Clean Digital Limited

Clean Digital Limited (Registered number: SC428397)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clean Digital Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: R Young
F A Smith
Mrs C Young





SECRETARY: Mrs C Young





REGISTERED OFFICE: Clockwise Offices
84 Commercial Street
Edinburgh
EH6 6LX





REGISTERED NUMBER: SC428397 (Scotland)





ACCOUNTANTS: Neil Nisbet & Co.
c/o Neil Nisbet & Co.
Thain House
226 Queensferry Road
Edinburgh
EH4 2BP

Clean Digital Limited (Registered number: SC428397)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,250
Tangible assets 5 11,927 11,112
11,927 12,362

CURRENT ASSETS
Debtors 6 169,839 118,370
Cash at bank and in hand 401,296 416,718
571,135 535,088
CREDITORS
Amounts falling due within one year 7 202,565 172,160
NET CURRENT ASSETS 368,570 362,928
TOTAL ASSETS LESS CURRENT
LIABILITIES

380,497

375,290

CREDITORS
Amounts falling due after more than one year 8 (26,851 ) (32,406 )

PROVISIONS FOR LIABILITIES (3,000 ) (2,775 )
NET ASSETS 350,646 340,109

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 350,645 340,108
SHAREHOLDERS' FUNDS 350,646 340,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Clean Digital Limited (Registered number: SC428397)

Balance Sheet - continued
31 July 2024


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 Board of Directors and authorised for issue on 13 March 2025 and were signed on its behalf by:





R Young - Director


Clean Digital Limited (Registered number: SC428397)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Clean Digital Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover represents net income from operating activities, excluding value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Clean Digital Limited (Registered number: SC428397)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023
and 31 July 2024 5,000
AMORTISATION
At 1 August 2023 3,750
Charge for year 1,250
At 31 July 2024 5,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 1,250

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 18,521
Additions 3,967
At 31 July 2024 22,488
DEPRECIATION
At 1 August 2023 7,409
Charge for year 3,152
At 31 July 2024 10,561
NET BOOK VALUE
At 31 July 2024 11,927
At 31 July 2023 11,112

Clean Digital Limited (Registered number: SC428397)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 75,826 46,380
Other debtors 94,013 71,990
169,839 118,370

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 5,556 5,556
Trade creditors 3,177 5,923
Taxation and social security 188,870 155,528
Other creditors 4,962 5,153
202,565 172,160

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 26,851 32,406

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,628 10,183

9. CONTINGENT LIABILITIES

The company has guaranteed obligations totalling £766,662 (2023 - £1,076,666) as at the year end. This has not been shown as a liability in these accounts as the likelihood of this obligation having an effect on the financial position of the company at the balance sheet date is considered remote. This guarantee is supported by a bond and floating charge over the company's assets.

10. ULTIMATE CONTROLLING PARTY

The controlling party is The Clean Digital Employee Ownership Trust.