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REGISTERED NUMBER: 07722781 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st August 2024

for

Claughton Calf Company Limited

Claughton Calf Company Limited (Registered number: 07722781)






Contents of the Financial Statements
for the year ended 31st August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Claughton Calf Company Limited

Company Information
for the year ended 31st August 2024







DIRECTOR: Mr T A Rigby





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 07722781 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Claughton Calf Company Limited (Registered number: 07722781)

Balance Sheet
31st August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 242,405 241,107
Investments 6 20,000 20,000
262,405 261,107

CURRENT ASSETS
Stocks 55,500 32,300
Debtors 7 33,225 19,672
Cash at bank 55,423 64,600
144,148 116,572
CREDITORS
Amounts falling due within one year 8 79,140 71,686
NET CURRENT ASSETS 65,008 44,886
TOTAL ASSETS LESS CURRENT
LIABILITIES

327,413

305,993

CREDITORS
Amounts falling due after more than one
year

9

(61,479

)

(71,411

)

PROVISIONS FOR LIABILITIES (46,057 ) (45,389 )
NET ASSETS 219,877 189,193

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 219,777 189,093
SHAREHOLDERS' FUNDS 219,877 189,193

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

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

Claughton Calf Company Limited (Registered number: 07722781)

Balance Sheet - continued
31st August 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 director and authorised for issue on 28th May 2025 and were signed by:





Mr T A Rigby - Director


Claughton Calf Company Limited (Registered number: 07722781)

Notes to the Financial Statements
for the year ended 31st August 2024

1. STATUTORY INFORMATION

Claughton Calf Company 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.

Turnover
Turnover represents net invoiced sales and services provided, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 20% on cost
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Claughton Calf Company Limited (Registered number: 07722781)

Notes to the Financial Statements - continued
for the year ended 31st August 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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 10,000
AMORTISATION
At 1st September 2023
and 31st August 2024 10,000
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st September 2023 41,512 384,214 425,726
Additions - 57,233 57,233
Disposals - (3,700 ) (3,700 )
At 31st August 2024 41,512 437,747 479,259
DEPRECIATION
At 1st September 2023 39,294 145,325 184,619
Charge for year 2,218 51,057 53,275
Eliminated on disposal - (1,040 ) (1,040 )
At 31st August 2024 41,512 195,342 236,854
NET BOOK VALUE
At 31st August 2024 - 242,405 242,405
At 31st August 2023 2,218 238,889 241,107

Claughton Calf Company Limited (Registered number: 07722781)

Notes to the Financial Statements - continued
for the year ended 31st August 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st September 2023
and 31st August 2024 20,000
NET BOOK VALUE
At 31st August 2024 20,000
At 31st August 2023 20,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,225 19,672

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 36,128 11,247
Taxation and social security 16,888 23,197
Other creditors 16,124 27,242
79,140 71,686

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 11,479 21,411
Other creditors 50,000 50,000
61,479 71,411

10. SECURED DEBTS

No security has been provided in respect of the bank loan.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the director.