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REGISTERED NUMBER: 08147867 (England and Wales)















B J CLARKE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2024






B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

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










Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


B J CLARKE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







Directors: B J Clarke
Mrs N Clarke
B J Clarke





Registered office: The Darlands
Cloy Lane
Overton on Dee
Wrexham
Wrexham CB
LL13 0HP





Registered number: 08147867 (England and Wales)





Accountants: Xeinadin North West Ltd
St Andrews House
Yale Business Village
Ellice Way
Wrexham
Wrexham CB

B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 40,000 45,000
Tangible assets 5 2,920,540 2,579,995
2,960,540 2,624,995

Current assets
Stocks 3,462 -
Debtors 6 586,910 514,218
Cash at bank and in hand 321,133 342,412
911,505 856,630
Creditors
Amounts falling due within one year 7 790,534 472,871
Net current assets 120,971 383,759
Total assets less current liabilities 3,081,511 3,008,754

Creditors
Amounts falling due after more than one
year

8

(112,538

)

(158,324

)

Provisions for liabilities (636,440 ) (634,030 )
Net assets 2,332,533 2,216,400

Capital and reserves
Called up share capital 200 200
Retained earnings 2,332,333 2,216,200
Shareholders' funds 2,332,533 2,216,400

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

BALANCE SHEET - continued
31 OCTOBER 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 11 March 2025 and were signed on its behalf by:





Mrs N Clarke - Director


B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

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


1. Statutory information

B J Clarke 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.

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 is net sales of vat and discounts for work performed in the year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on cost
Plant and machinery - 20% on reducing balance
Lorries and Trailers - 10% on reducing balance
Fixtures & computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

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


2. Accounting policies - continued
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.

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.

3. Employees and directors

The average number of employees during the year was 25 (2023 - 25 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 November 2023
and 31 October 2024 100,000
Amortisation
At 1 November 2023 55,000
Charge for year 5,000
At 31 October 2024 60,000
Net book value
At 31 October 2024 40,000
At 31 October 2023 45,000

B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

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


5. Tangible fixed assets
Lorries Fixtures
Long Plant and and & computer
leasehold machinery Trailers equipment Totals
£    £    £    £    £   
Cost
At 1 November 2023 43,189 174,339 3,571,874 19,054 3,808,456
Additions - 18,074 646,041 2,177 666,292
Disposals - - (69,243 ) - (69,243 )
At 31 October 2024 43,189 192,413 4,148,672 21,231 4,405,505
Depreciation
At 1 November 2023 19,724 39,857 1,156,489 12,391 1,228,461
Charge for year 4,318 14,432 278,338 1,333 298,421
Eliminated on disposal - - (41,917 ) - (41,917 )
At 31 October 2024 24,042 54,289 1,392,910 13,724 1,484,965
Net book value
At 31 October 2024 19,147 138,124 2,755,762 7,507 2,920,540
At 31 October 2023 23,465 134,482 2,415,385 6,663 2,579,995

Included within the Net Book Value of £2,920,540 is £919,117 (2023 £368,100 ) relating to assets held under hire purchase agreements. The Depreciation charged to the financial statements in the year in respect of such assets amounted to £74,337 (2023 £14,217 )

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 541,407 444,745
Other debtors 45,503 69,473
586,910 514,218

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts 448,600 175,767
Trade creditors 145,514 180,906
Taxation and social security 92,096 34,006
Other creditors 104,324 82,192
790,534 472,871

B J CLARKE LIMITED (REGISTERED NUMBER: 08147867)

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


8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts 112,538 158,324

9. Related party disclosures

Included in Other creditors is £63,150 ( 2023 £47,781 ) owed to the directors B J Clarke (snr) and N Clarke. Also included is £0 (2023 £20 ) owed to B J Clarke (jnr)
The loans are repayable on demand and there is no interest charged.

10. Ultimate controlling party

The company was under the control of the directors for the whole period.