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Registered number: SC741885
Cleanstone Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
D Napier Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC741885
31 August 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 170 170
Tangible Assets 5 6,905 9,206
7,075 9,376
CURRENT ASSETS
Debtors 6 1,145 290
Cash at bank and in hand 451 2,292
1,596 2,582
Creditors: Amounts Falling Due Within One Year 7 (11,718 ) (18,677 )
NET CURRENT ASSETS (LIABILITIES) (10,122 ) (16,095 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,047 ) (6,719 )
NET LIABILITIES (3,047 ) (6,719 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (3,048 ) (6,720 )
SHAREHOLDERS' FUNDS (3,047) (6,719)
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Brendan Garske
Director
25th November 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cleanstone Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC741885 . The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, EH6 7BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Intangible Assets
Other
£
Cost
As at 1 September 2023 170
As at 31 August 2024 170
Net Book Value
As at 31 August 2024 170
As at 1 September 2023 170
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2023 7,795 4,200 11,995
As at 31 August 2024 7,795 4,200 11,995
Depreciation
As at 1 September 2023 1,949 840 2,789
Provided during the period 1,461 840 2,301
As at 31 August 2024 3,410 1,680 5,090
Net Book Value
As at 31 August 2024 4,385 2,520 6,905
As at 1 September 2023 5,846 3,360 9,206
6. Debtors
31 August 2024 31 August 2023
£ £
Due within one year
Trade debtors 1,145 -
Other debtors - 290
1,145 290
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Page 5
7. Creditors: Amounts Falling Due Within One Year
31 August 2024 31 August 2023
£ £
Trade creditors 1 (1 )
Director's loan account 11,717 18,678
11,718 18,677
8. Share Capital
31 August 2024 31 August 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5