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Company registration number: 03067668







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


CLIFFE-ROBERTS LIMITED






































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CLIFFE-ROBERTS LIMITED
 


 
COMPANY INFORMATION


Directors
R Kirby 
R Mott 
G Price (resigned 6 February 2024)




Registered number
03067668



Registered office
Trinity House
123 Winchester Road

Chandler's Ford

Eastleigh

Hampshire

SO53 2DR




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


CLIFFE-ROBERTS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 


CLIFFE-ROBERTS LIMITED
REGISTERED NUMBER:03067668



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
15,995
13,595

Cash at bank and in hand
  
11,032
3,690

  
27,027
17,285

Creditors: amounts falling due within one year
 5 
(15,368)
(4,246)

Net current assets
  
 
 
11,659
 
 
13,039

Total assets less current liabilities
  
11,659
13,039

Creditors: amounts falling due after more than one year
 6 
(3,899)
(7,309)

  

Net assets
  
7,760
5,730


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
7,758
5,728

  
7,760
5,730


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 by: 




R Mott
Director

Date: 27 March 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


CLIFFE-ROBERTS LIMITED
 


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

1.


General information

Cliffe-Roberts Limited is a private company, limited by shares and registered and domiciled in England & Wales within the United Kingdom. The company's registered office is disclosed on the Company Information page.

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 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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 2

 


CLIFFE-ROBERTS LIMITED
 


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

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the period was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Trade debtors
2,400
-

Amounts owed by group undertakings
13,595
13,595

15,995
13,595


Page 3

 


CLIFFE-ROBERTS LIMITED
 


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

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,684
3,791

Trade creditors
102
-

Other taxation and social security
1,782
455

Accruals and deferred income
9,800
-

15,368
4,246



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
3,899
7,309

3,899
7,309



7.


Post balance sheet events

On 14 August 2024 the ultimate parent entity, CEAL Holdings Limited, entered voluntary liquidation.
There has been no change in the ultimate ownership of the entity.


8.


Controlling party

The Company is a wholly owned subsidiary of Trinity Rose Limited, whose registered office is Trinity House 123 Winchester Road, Chandler's Ford, Eastleigh, England, SO53 2DR.
The directors consider there is no single ultimate controlling party.


9.


Auditor's information

The auditor's report on the financial statements for the period ended 31 March 2024 was unqualified.

The audit report was signed on 27 March 2025 by James Hadfield FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 4