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Logo On Report
Registered Number: 04518598
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 30 April 2024

for

A P CLARKE LTD

Director A P Clarke
Registered Number 04518598
Registered Office Ivy House Farm
Marlesford Road, Marlesford
Woodbridge
Suffolk
IP13 0BZ
Accountants Quove Accounting Ltd
3 Brickfields Business Park
Old Stowmarket Road, Woolpit
Bury St Edmunds
IP30 9QS
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 April 2024
Principal activities
The principal activity of the company during the financial period was that of builders.
Director
The director who served the company throughout the period was as follows:
A P Clarke
Statement of director's responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
-    select suitable accounting policies and then apply them consistently
-    make judgements and accounting estimates that are reasonable and prudent
-    state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
-    prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
A P Clarke
Director

Date approved: 24 April 2025
2
 
 
Notes
 
2024
£
  2022
£
Fixed assets      
Tangible fixed assets 3 68,075    44,679 
68,075    44,679 
Current assets      
Stocks 4 39,000   
Debtors 5 18,138    42,134 
Cash at bank and in hand 6,371    132,679 
63,509    174,813 
Creditors: amount falling due within one year 6 (239,179)   (175,709)
Net current assets (175,670)   (896)
 
Total assets less current liabilities (107,595)   43,783 
Creditors: amount falling due after more than one year 7 (22,822)   (43,510)
Net assets (130,417)   273 
 

Capital and reserves
     
Called up share capital 7    7 
Profit and loss account (130,424)   266 
Shareholders' funds (130,417)   273 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 24 April 2025 and were signed by:


-------------------------------
A P Clarke
Director
3
General Information
A P Clarke Ltd is a private company, limited by shares, registered in England and Wales, registration number 04518598, registration address Ivy House Farm, Marlesford Road, Marlesford, Woodbridge, Suffolk, IP13 0BZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 6 (2022 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 November 2022 26,035    142,029    168,064 
Additions   75,185    75,185 
Disposals   (49,137)   (49,137)
At 30 April 2024 26,035    168,077    194,112 
Depreciation
At 01 November 2022 23,027    100,358    123,385 
Charge for period 1,128    35,114    36,242 
On disposals   (33,590)   (33,590)
At 30 April 2024 24,155    101,882    126,037 
Net book values
Closing balance as at 30 April 2024 1,880    66,195    68,075 
Opening balance as at 01 November 2022 3,008    41,671    44,679 


4.

Stocks

2024
£
  2022
£
Work in Progress 39,000   
39,000   

5.

Debtors: amounts falling due within one year

2024
£
  2022
£
Trade Debtors 18,138    11,769 
Other Debtors   21,865 
Directors' Current Accounts   8,500 
18,138    42,134 

6.

Creditors: amount falling due within one year

2024
£
  2022
£
Trade Creditors 125,532    103,460 
Bank Loans & Overdrafts 12,000    12,000 
Corporation Tax   7,116 
PAYE & Social Security 4,900    7,837 
Accrued Expenses 1,250    1,250 
Other Creditors 30,000   
Obligations under HP/Financial Leases 20,995    6,576 
Directors' Current Accounts 24,882   
VAT 19,620    37,470 
239,179    175,709 

7.

Creditors: amount falling due after more than one year

2024
£
  2022
£
Bank Loans & Overdrafts 14,876    33,473 
Obligations Under HP/Financial Leases 7,946    10,037 
22,822    43,510 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2022
£
 2024
£
 2022
£
A P Clarke(24,882)30,365 
AP Clarke Developments Ltd(30,000)

At the end of the year the director owed money to the company as above.
4