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Registered number: 04638831
Clarke Infinity Limited
Financial Statements
For The Year Ended 31 March 2024
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04638831
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,375 4,900
Tangible Assets 5 97,740 43,325
102,115 48,225
CURRENT ASSETS
Stocks 6 15,000 18,000
Debtors 7 246,165 234,785
Cash at bank and in hand 100 53,724
261,265 306,509
Creditors: Amounts Falling Due Within One Year 8 (269,650 ) (243,957 )
NET CURRENT ASSETS (LIABILITIES) (8,385 ) 62,552
TOTAL ASSETS LESS CURRENT LIABILITIES 93,730 110,777
Creditors: Amounts Falling Due After More Than One Year 9 (81,990 ) (31,667 )
NET ASSETS 11,740 79,110
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 11,640 79,010
SHAREHOLDERS' FUNDS 11,740 79,110
Page 1
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon Clarke
Director
28th March 2025
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clarke Infinity Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04638831 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs which are amortised to profit and loss account over their estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% of net book value per year
Motor Vehicles 20% of net book value per year
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 11)
8 11
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 6,125
Additions 875
As at 31 March 2024 7,000
Amortisation
As at 1 April 2023 1,225
Provided during the period 1,400
As at 31 March 2024 2,625
Net Book Value
As at 31 March 2024 4,375
As at 1 April 2023 4,900
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 31,371 213,059 244,430
Additions 5,149 74,653 79,802
As at 31 March 2024 36,520 287,712 324,232
Depreciation
As at 1 April 2023 21,331 179,774 201,105
Provided during the period 3,798 21,589 25,387
As at 31 March 2024 25,129 201,363 226,492
Net Book Value
As at 31 March 2024 11,391 86,349 97,740
As at 1 April 2023 10,040 33,285 43,325
6. Stocks
2024 2023
£ £
Stock 15,000 18,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 53,387 97,655
Prepayments and accrued income 5,250 5,250
Other debtors 2,667 1,332
Corporation tax deposit 11,095 -
Corporation tax recoverable assets 11,483 -
Director's loan account 80,861 52,676
Amounts owed by associates 81,422 77,872
246,165 234,785
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,080 2,622
Trade creditors 73,552 116,665
Bank loans and overdrafts 19,221 -
Corporation tax 29,709 63,700
Other taxes and social security 18,549 18,158
VAT 89,023 36,279
Credit card 21,951 2,987
Sundry creditors - 881
Accruals and deferred income 2,565 2,665
269,650 243,957
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 60,323 -
Bank loans 21,667 31,667
81,990 31,667
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,080 2,622
Later than one year and not later than five years 60,323 -
75,403 2,622
75,403 2,622
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Simon Clarke 52,676 48,185 20,000 - 80,861
The above loan is unsecured and repayable on demand. It is subject to interest charges at the HM Revenue and Cutoms official rates for the year.
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