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REGISTERED NUMBER: 02083769 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Clarion Homes Limited

Clarion Homes Limited (Registered number: 02083769)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clarion Homes Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: J Starkie





SECRETARY: C Starkie





REGISTERED OFFICE: Bankside
Sandy Bank
NORTHALLERTON
North Yorkshire
DL6 1AW





REGISTERED NUMBER: 02083769 (England and Wales)





ACCOUNTANTS: Clive Owen LLP
Chartered Accountants
140 Coniscliffe Road
DARLINGTON
Co Durham
DL3 7RT

Clarion Homes Limited (Registered number: 02083769)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 67,984 116,867

CURRENT ASSETS
Stocks 5 - 3,936
Debtors 6 108,089 72,826
Cash at bank and in hand 193,917 52,912
302,006 129,674
CREDITORS
Amounts falling due within one year 7 (103,599 ) (29,881 )
NET CURRENT ASSETS 198,407 99,793
TOTAL ASSETS LESS CURRENT
LIABILITIES

266,391

216,660

CREDITORS
Amounts falling due after more than one
year

8

(7,089

)

-

PROVISIONS FOR LIABILITIES 10 (12,917 ) (10,387 )
NET ASSETS 246,385 206,273

CAPITAL AND RESERVES
Called up share capital 11 1,111 1,111
Retained earnings 245,274 205,162
SHAREHOLDERS' FUNDS 246,385 206,273

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Clarion Homes Limited (Registered number: 02083769)

Balance Sheet - continued
31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 May 2025 and were signed by:





J Starkie - Director


Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Clarion Homes 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

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

Income recognition
Income is recognised for each project on a monthly basis in respect of the work carried out in that month.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 10% on cost
Fixtures, fittings & equipment - 25% on cost
Motor vehicles - 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Contract work in progress
Contract work in progress is valued at costs incurred, net of amounts transferred to cost of sales, less foreseeable losses and payments on account not matched with turnover. Any profit attributable to contract work in progress, calculated in accordance with FRS 102, has been included by way of turnover and cost of sales, with the amount by which turnover is in excess of payments on account included in debtors in amounts due on contracts.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements - continued
for the Year Ended 31 December 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts and finance leases are capitalised in the balance sheet and depreciated over their estimated useful lives.

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

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

Stock
Work in progress cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
Leasehold fittings Motor
property & equipment vehicles Totals
£    £    £    £   
COST
At 1 January 2024 50,404 63,721 74,345 188,470
Additions - 1,154 59,841 60,995
Disposals (50,404 ) (29,694 ) (59,345 ) (139,443 )
At 31 December 2024 - 35,181 74,841 110,022
DEPRECIATION
At 1 January 2024 8,304 55,214 8,085 71,603
Charge for year 4,682 2,014 18,603 25,299
Eliminated on disposal (12,986 ) (25,433 ) (16,445 ) (54,864 )
At 31 December 2024 - 31,795 10,243 42,038
NET BOOK VALUE
At 31 December 2024 - 3,386 64,598 67,984
At 31 December 2023 42,100 8,507 66,260 116,867

Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. STOCKS
2024 2023
£    £   
Work-in-progress - 3,936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 44,902 29,910
Other debtors - 20,491
Prepayments and accrued income 63,187 22,425
108,089 72,826

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 7,320 -
Trade creditors 61,680 15,726
Taxation and social security 12,430 717
Other creditors 1,020 -
Director's loan account - 2,775
Accruals and deferred income 21,149 10,663
103,599 29,881

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 7,089 -

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 14,409 -

Hire purchase contracts are secured on the assets to which they relate.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 12,917 10,387

Clarion Homes Limited (Registered number: 02083769)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2024 10,387
Accelerated capital allowances 2,530
Balance at 31 December 2024 12,917

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,107 Ordinary £1 1,107 1,107
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
1 C Ordinary £1 1 1
1 D Ordinary £1 1 1
1,111 1,111