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Registered number: 03490197
Clarke Software Services Limited
Financial Statements
For The Year Ended 31 January 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Clarke Software Services Limited for the year ended 31 January 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Clarke Software Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Clarke Software Services Limited , as a body, in accordance with the terms of our engagement letter dated 25 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of Clarke Software Services Limited and state those matters that we have agreed to state to the directors of Clarke Software Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clarke Software Services Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Clarke Software Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Clarke Software Services Limited . You consider that Clarke Software Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Clarke Software Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
23rd May 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 03490197
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 629 1,017
629 1,017
CURRENT ASSETS
Debtors 5 480 7,848
Cash at bank and in hand 11,224 28,635
11,704 36,483
Creditors: Amounts Falling Due Within One Year 6 (4,033 ) (16,793 )
NET CURRENT ASSETS (LIABILITIES) 7,671 19,690
TOTAL ASSETS LESS CURRENT LIABILITIES 8,300 20,707
NET ASSETS 8,300 20,707
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 8,100 20,507
SHAREHOLDERS' FUNDS 8,300 20,707
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Page 3
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Christopher Clarke
Director
23rd May 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Clarke Software Services Limited Registered number 03490197 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Rathmore Close, Winchcombe, Cheltenham, Gloucestershire, GL54 5YX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2024 1,226
Disposals (241 )
As at 31 January 2025 985
Depreciation
As at 1 February 2024 209
Provided during the period 209
Disposals (62 )
As at 31 January 2025 356
Net Book Value
As at 31 January 2025 629
As at 1 February 2024 1,017
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 7,848
VAT 213 -
Other taxes and social security 94 -
Directors' loan accounts 173 -
480 7,848
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Corporation tax 3,775 13,815
Other taxes and social security - 75
VAT - 2,620
Accruals and deferred income 258 240
Directors' loan accounts - 42
4,033 16,793
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
100 Ordinary B shares of £ 1.00 each 100 100
200 200
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Christopher Clarke - 173 - - 173
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Christopher Clarke 27,300 41,492
Mrs Joanne Clarke 700 12,658
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 28,000 54,150
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10. Ultimate Controlling Party
The company's ultimate controlling party is Christopher Clarke by virtue of his ownership of 100% of the issued share capital holding 100% of voting rights in the company.
Page 7