2023-10-012024-09-302024-09-30false10969665Clayson Linguistic Validation Services Ltd2025-04-01falseiso4217:GBPxbrli:pure109696652023-10-01109696652024-09-30109696652023-10-012024-09-30109696652022-10-01109696652023-09-30109696652022-10-012023-09-3010969665bus:SmallEntities2023-10-012024-09-3010969665bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3010969665bus:FullAccounts2023-10-012024-09-3010969665bus:PrivateLimitedCompanyLtd2023-10-012024-09-3010969665core:WithinOneYear2024-09-3010969665core:AfterOneYear2024-09-3010969665core:WithinOneYear2023-09-3010969665core:AfterOneYear2023-09-3010969665core:ShareCapital2024-09-3010969665core:SharePremium2024-09-3010969665core:RevaluationReserve2024-09-3010969665core:OtherReservesSubtotal2024-09-3010969665core:RetainedEarningsAccumulatedLosses2024-09-3010969665core:ShareCapital2023-09-3010969665core:SharePremium2023-09-3010969665core:RevaluationReserve2023-09-3010969665core:OtherReservesSubtotal2023-09-3010969665core:RetainedEarningsAccumulatedLosses2023-09-3010969665core:LandBuildings2024-09-3010969665core:PlantMachinery2024-09-3010969665core:Vehicles2024-09-3010969665core:FurnitureFittings2024-09-3010969665core:OfficeEquipment2024-09-3010969665core:NetGoodwill2024-09-3010969665core:IntangibleAssetsOtherThanGoodwill2024-09-3010969665core:ListedExchangeTraded2024-09-3010969665core:UnlistedNon-exchangeTraded2024-09-3010969665core:LandBuildings2023-09-3010969665core:PlantMachinery2023-09-3010969665core:Vehicles2023-09-3010969665core:FurnitureFittings2023-09-3010969665core:OfficeEquipment2023-09-3010969665core:NetGoodwill2023-09-3010969665core:IntangibleAssetsOtherThanGoodwill2023-09-3010969665core:ListedExchangeTraded2023-09-3010969665core:UnlistedNon-exchangeTraded2023-09-3010969665core:LandBuildings2023-10-012024-09-3010969665core:PlantMachinery2023-10-012024-09-3010969665core:Vehicles2023-10-012024-09-3010969665core:FurnitureFittings2023-10-012024-09-3010969665core:OfficeEquipment2023-10-012024-09-3010969665core:NetGoodwill2023-10-012024-09-3010969665core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3010969665core:ListedExchangeTraded2023-10-012024-09-3010969665core:UnlistedNon-exchangeTraded2023-10-012024-09-3010969665core:MoreThanFiveYears2023-10-012024-09-3010969665core:Non-currentFinancialInstruments2024-09-3010969665core:Non-currentFinancialInstruments2023-09-3010969665dpl:CostSales2023-10-012024-09-3010969665dpl:DistributionCosts2023-10-012024-09-3010969665core:LandBuildings2023-10-012024-09-3010969665core:PlantMachinery2023-10-012024-09-3010969665core:Vehicles2023-10-012024-09-3010969665core:FurnitureFittings2023-10-012024-09-3010969665core:OfficeEquipment2023-10-012024-09-3010969665dpl:AdministrativeExpenses2023-10-012024-09-3010969665core:NetGoodwill2023-10-012024-09-3010969665core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3010969665dpl:GroupUndertakings2023-10-012024-09-3010969665dpl:ParticipatingInterests2023-10-012024-09-3010969665dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3010969665core:ListedExchangeTraded2023-10-012024-09-3010969665dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3010969665core:UnlistedNon-exchangeTraded2023-10-012024-09-3010969665dpl:CostSales2022-10-012023-09-3010969665dpl:DistributionCosts2022-10-012023-09-3010969665core:LandBuildings2022-10-012023-09-3010969665core:PlantMachinery2022-10-012023-09-3010969665core:Vehicles2022-10-012023-09-3010969665core:FurnitureFittings2022-10-012023-09-3010969665core:OfficeEquipment2022-10-012023-09-3010969665dpl:AdministrativeExpenses2022-10-012023-09-3010969665core:NetGoodwill2022-10-012023-09-3010969665core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3010969665dpl:GroupUndertakings2022-10-012023-09-3010969665dpl:ParticipatingInterests2022-10-012023-09-3010969665dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3010969665core:ListedExchangeTraded2022-10-012023-09-3010969665dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3010969665core:UnlistedNon-exchangeTraded2022-10-012023-09-3010969665core:NetGoodwill2024-09-3010969665core:IntangibleAssetsOtherThanGoodwill2024-09-3010969665core:LandBuildings2024-09-3010969665core:PlantMachinery2024-09-3010969665core:Vehicles2024-09-3010969665core:FurnitureFittings2024-09-3010969665core:OfficeEquipment2024-09-3010969665core:AfterOneYear2024-09-3010969665core:WithinOneYear2024-09-3010969665core:ListedExchangeTraded2024-09-3010969665core:UnlistedNon-exchangeTraded2024-09-3010969665core:ShareCapital2024-09-3010969665core:SharePremium2024-09-3010969665core:RevaluationReserve2024-09-3010969665core:OtherReservesSubtotal2024-09-3010969665core:RetainedEarningsAccumulatedLosses2024-09-3010969665core:NetGoodwill2023-09-3010969665core:IntangibleAssetsOtherThanGoodwill2023-09-3010969665core:LandBuildings2023-09-3010969665core:PlantMachinery2023-09-3010969665core:Vehicles2023-09-3010969665core:FurnitureFittings2023-09-3010969665core:OfficeEquipment2023-09-3010969665core:AfterOneYear2023-09-3010969665core:WithinOneYear2023-09-3010969665core:ListedExchangeTraded2023-09-3010969665core:UnlistedNon-exchangeTraded2023-09-3010969665core:ShareCapital2023-09-3010969665core:SharePremium2023-09-3010969665core:RevaluationReserve2023-09-3010969665core:OtherReservesSubtotal2023-09-3010969665core:RetainedEarningsAccumulatedLosses2023-09-3010969665core:NetGoodwill2022-10-0110969665core:IntangibleAssetsOtherThanGoodwill2022-10-0110969665core:LandBuildings2022-10-0110969665core:PlantMachinery2022-10-0110969665core:Vehicles2022-10-0110969665core:FurnitureFittings2022-10-0110969665core:OfficeEquipment2022-10-0110969665core:AfterOneYear2022-10-0110969665core:WithinOneYear2022-10-0110969665core:ListedExchangeTraded2022-10-0110969665core:UnlistedNon-exchangeTraded2022-10-0110969665core:ShareCapital2022-10-0110969665core:SharePremium2022-10-0110969665core:RevaluationReserve2022-10-0110969665core:OtherReservesSubtotal2022-10-0110969665core:RetainedEarningsAccumulatedLosses2022-10-0110969665core:AfterOneYear2023-10-012024-09-3010969665core:WithinOneYear2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3010969665core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3010969665core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3010969665core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3010969665core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3010969665core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3010969665bus:Director12023-10-012024-09-3010969665bus:Director22023-10-012024-09-30

Clayson Linguistic Validation Services Ltd

Registered Number
10969665
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Clayson Linguistic Validation Services Ltd
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Darren James Clayson
Stephanie Alexandra Clayson

Registered Address

1 Billing Road
Northampton
NN1 5AL

Registered Number

10969665 (England and Wales)
Clayson Linguistic Validation Services Ltd
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,5351,146
Investments4438,802356,042
440,337357,188
Current assets
Cash at bank and on hand284,502235,137
284,502235,137
Creditors amounts falling due within one year5(133,034)(94,007)
Net current assets (liabilities)151,468141,130
Total assets less current liabilities591,805498,318
Provisions for liabilities6(292)(218)
Net assets591,513498,100
Capital and reserves
Called up share capital100100
Profit and loss account591,413498,000
Shareholders' funds591,513498,100
The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2025, and are signed on its behalf by:
Darren James Clayson
Director
Registered Company No. 10969665
Clayson Linguistic Validation Services Ltd
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
Clayson Linguistic Validation Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Billing Road, Northampton, United Kingdom, NN1 5AL.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
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 year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 2331,54131,541
Additions903903
At 30 September 2432,44432,444
Depreciation and impairment
At 01 October 2330,39530,395
Charge for year514514
At 30 September 2430,90930,909
Net book value
At 30 September 241,5351,535
At 30 September 231,1461,146
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 October 23356,042356,042
Additions82,76082,760
At 30 September 24438,802438,802
Net book value
At 30 September 24438,802438,802
At 30 September 23356,042356,042

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts2,9441,832
Taxation and social security128,59188,905
Accrued liabilities and deferred income1,4993,270
Total133,03494,007
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)292218
Total292218