2023-08-012024-07-312024-07-31false12549166CLIFFTOP 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CLIFFTOP LIMITED

Registered Number
12549166
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

CLIFFTOP LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

KAUR, Rajbir
SINGH, Karan Vir

Registered Address

131 Birdham Road
Chichester
PO20 7DY

Registered Number

12549166 (England and Wales)
CLIFFTOP LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3324,188321,224
Investments4626,000626,000
950,188947,224
Current assets
Cash at bank and on hand5,7143,201
5,7143,201
Creditors amounts falling due within one year(195,477)(240,561)
Net current assets (liabilities)(189,763)(237,360)
Total assets less current liabilities760,425709,864
Creditors amounts falling due after one year(579,748)(579,748)
Net assets180,677130,116
Capital and reserves
Profit and loss account180,677130,116
Shareholders' funds180,677130,116
The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2025, and are signed on its behalf by:
SINGH, Karan Vir
Director
Registered Company No. 12549166
CLIFFTOP LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 23322,432
Additions4,387
At 31 July 24326,819
Depreciation and impairment
At 01 August 231,208
Charge for year1,423
At 31 July 242,631
Net book value
At 31 July 24324,188
At 31 July 23321,224
4.Fixed asset investments

Total

£
Cost or valuation
At 01 August 23626,000
At 31 July 24626,000
Net book value
At 31 July 24626,000
At 31 July 23626,000
5.Related party transactions
A credit balance of £43,082 (2023-£20,696) existed on the director loan account as at year end The company provided management services to its subsidiary company, Bognor Regis Dental Limited, to the value of £48,000 (2023- £24,000) Additionally it received dividend and rental income to the value of £119,000 (2023-£128,000) and £30,000 (2023- £24,000) and received loan finance with £109,307 (2023- £218,364) owed at year end.