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REGISTERED NUMBER: 08203945 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

D A CLAYTON WAREHOUSING LIMITED

D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D A CLAYTON WAREHOUSING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: V B Clayton
T Reynolds





REGISTERED OFFICE: Granville Way
Launton Road
Bicester
Oxfordshire
OX26 4JT





REGISTERED NUMBER: 08203945 (England and Wales)





ACCOUNTANTS: Astral Accountancy Services Limited
Astral House
Granville Way
Bicester
Oxfordshire
OX26 4JT

D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 13,487 16,848

CURRENT ASSETS
Debtors 5 508,296 443,196
Cash at bank 815 2,257
509,111 445,453
CREDITORS
Amounts falling due within one year 6 85,346 67,056
NET CURRENT ASSETS 423,765 378,397
TOTAL ASSETS LESS CURRENT
LIABILITIES

437,252

395,245

CREDITORS
Amounts falling due after more than one
year

7

(3,971

)

(5,508

)

PROVISIONS FOR LIABILITIES 8 (2,683 ) (3,236 )
NET ASSETS 430,598 386,501

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 430,596 386,499
SHAREHOLDERS' FUNDS 430,598 386,501

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

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

D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)

BALANCE SHEET - continued
31 JULY 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 7 April 2025 and were signed on its behalf by:





T Reynolds - Director


D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)

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

1. STATUTORY INFORMATION

D A Clayton Warehousing 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.

Significant judgements and estimates
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised for the provision of services when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

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.

D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 11,532 50,560 4,762 1,507 68,361
Disposals (2,000 ) - - - (2,000 )
At 31 July 2024 9,532 50,560 4,762 1,507 66,361
DEPRECIATION
At 1 August 2023 4,305 41,728 4,285 1,195 51,513
Charge for year 1,033 1,766 119 103 3,021
Eliminated on disposal (1,660 ) - - - (1,660 )
At 31 July 2024 3,678 43,494 4,404 1,298 52,874
NET BOOK VALUE
At 31 July 2024 5,854 7,066 358 209 13,487
At 31 July 2023 7,227 8,832 477 312 16,848

D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 August 2023
and 31 July 2024 9,532
DEPRECIATION
At 1 August 2023 2,645
Charge for year 1,033
At 31 July 2024 3,678
NET BOOK VALUE
At 31 July 2024 5,854
At 31 July 2023 6,887

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 44,688 42,228
Other debtors 462,551 400,216
Prepayments 1,057 752
508,296 443,196

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,625 7,669
Hire purchase contracts 1,537 1,537
Trade creditors 6,073 7,586
Tax 32,966 22,130
Social security and other taxes 2,264 1,141
VAT 30,099 12,996
Directors' current accounts 3,000 -
Accrued expenses 5,782 13,997
85,346 67,056

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 3,971 5,508

D A CLAYTON WAREHOUSING LIMITED (REGISTERED NUMBER: 08203945)

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

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,683 3,236

Deferred
tax
£   
Balance at 1 August 2023 3,236
Provided during year (553 )
Balance at 31 July 2024 2,683

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1
1 Ordinary A £1 1 1
2 2