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REGISTERED NUMBER: 00162377 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

JAMES CLARKE AND COMPANY LIMITED

JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JAMES CLARKE AND COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: A C Brink





REGISTERED OFFICE: 52 Kingston Street
Cambridge
CB1 2NU





BUSINESS ADDRESS: 50-52 Kingston Street
Cambridge
Cambridgeshire
CB1 2NU





REGISTERED NUMBER: 00162377 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 334,515 338,311

CURRENT ASSETS
Stocks 18,733 23,274
Debtors 6 4,343 18,778
Cash at bank 186,925 177,239
210,001 219,291
CREDITORS
Amounts falling due within one year 7 (76,395 ) (91,585 )
NET CURRENT ASSETS 133,606 127,706
TOTAL ASSETS LESS CURRENT LIABILITIES 468,121 466,017

PROVISIONS FOR LIABILITIES (46,000 ) (46,000 )
NET ASSETS 422,121 420,017

CAPITAL AND RESERVES
Called up share capital 8 37,212 37,212
Share premium 302,934 302,934
Revaluation reserve 9 49,961 49,961
Retained earnings 32,014 29,910
SHAREHOLDERS' FUNDS 422,121 420,017

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

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

The director acknowledges his 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.

JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)

BALANCE SHEET - continued
31 MARCH 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 March 2025 and were signed by:





A C Brink - Director


JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

James Clarke and Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the sales value of books, net income from royalties and other related income arising in the year, less value added tax.

Tangible fixed assets
Depreciation is provided at rates calculated to write off the costs (or re-valued amounts) less estimated residual value of the fixed assets on a straight line basis over their estimated useful lives as follows:

Freehold buildings over 50 years
Fittings and equipment over 4 years

No depreciation is provided on freehold land.

Stocks
Stock and work in progress is valued at the lower of cost and net realisable value after making due allowance for slow moving items. Work in progress comprises expenditure incurred on books in the course of publication.

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. ACCOUNTING POLICIES - continued

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.

Investments in precious metals
In the view of the director, any investments held in precious metals which are freely convertible at any time into cash are treated for the purpose of these accounts as cash at bank. The director sees no difference in the treatment of these investments to that of foreign currency accounts.Movements in the value of investments are taken to the profit and loss account.

Revaluation of properties
On transition to FRS 102 1a the company has taken advantage of relief available under section 35.10d to use a previous revaluation under UK GAAP as deemed cost.

Where depreciation charges are increased following a revaluation, an amount equal to the increase is transferred annually from the revaluation reserve to the profit and loss account as a movement on reserves. On the disposal of a re-valued fixed asset, any related balance in the revaluation reserve is also transferred to the profit and loss account as a movement in reserves.

Deferred taxation is recognised in respect of the unrealised gain between cost and revaluation.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 429,179 165,107 594,286
Additions - 4,555 4,555
At 31 March 2024 429,179 169,662 598,841
DEPRECIATION
At 1 April 2023 90,868 165,107 255,975
Charge for year 7,212 1,139 8,351
At 31 March 2024 98,080 166,246 264,326
NET BOOK VALUE
At 31 March 2024 331,099 3,416 334,515
At 31 March 2023 338,311 - 338,311

Included in cost of land and buildings is freehold land of £ 31,667 (2023 - £ 31,667 ) which is not depreciated.

JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 7,458
Other debtors 4,343 11,320
4,343 18,778

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 20,782 46,174
Taxation and social security 6,930 5,232
Other creditors 48,683 40,179
76,395 91,585

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
37,212 Ordinary Share £1 37,212 37,212

9. RESERVES
Revaluation
reserve
£   
At 1 April 2023
and 31 March 2024 49,961

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
A C Brink
Balance outstanding at start of year (14,531 ) (10,800 )
Amounts advanced - 300
Amounts repaid (19,151 ) (4,031 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (33,682 ) (14,531 )

JAMES CLARKE AND COMPANY LIMITED (REGISTERED NUMBER: 00162377)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A C Brink.