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Company Registration No. 1032135 (England and Wales)
H.G.Clewer Limited Unaudited accounts for the year ended 31 August 2024
H.G.Clewer Limited Unaudited accounts Contents
Page
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H.G.Clewer Limited Company Information for the year ended 31 August 2024
Director
Mrs S A Rowberry
Company Number
1032135 (England and Wales)
Registered Office
Westfield Walk Pharmacy Westfield Walk Leominster Herefordshire HR6 8HD England
Accountants
Armstrong Rogers & Co 45 Etnam Street Leominster Herefordshire HR6 8AE
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H.G.Clewer Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
282,368 
285,973 
Current assets
Inventories
93,133 
115,940 
Debtors
224,380 
242,833 
Cash at bank and in hand
80,693 
178,979 
398,206 
537,752 
Creditors: amounts falling due within one year
(329,240)
(350,173)
Net current assets
68,966 
187,579 
Net assets
351,334 
473,552 
Capital and reserves
Called up share capital
180,100 
180,100 
Revaluation reserve
142,860 
142,860 
Profit and loss account
28,374 
150,592 
Shareholders' funds
351,334 
473,552 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 June 2025 and were signed on its behalf by
Mrs S A Rowberry Director Company Registration No. 1032135
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H.G.Clewer Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
H.G.Clewer Limited is a private company, limited by shares, registered in England and Wales, registration number 1032135. The registered office is Westfield Walk Pharmacy, Westfield Walk, Leominster, Herefordshire, HR6 8HD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Fixtures & fittings
15% Reducing Balance Basis
Stocks
Stocks and work-in-progress 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 expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
WS & B Rees (Chemists) Limited
This Company is associated for taxation purposes; there are no shares held by either Company of the other.
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H.G.Clewer Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
388,991 
21,641 
17,580 
428,212 
At 31 August 2024
388,991 
21,641 
17,580 
428,212 
Depreciation
At 1 September 2023
114,637 
15,364 
12,238 
142,239 
Charge for the year
1,234 
1,570 
801 
3,605 
At 31 August 2024
115,871 
16,934 
13,039 
145,844 
Net book value
At 31 August 2024
273,120 
4,707 
4,541 
282,368 
At 31 August 2023
274,354 
6,277 
5,342 
285,973 
The Freehold Land and Buildings were revalued by the Directors in August 2017 at £345,000, on the basis of open market value. If the freehold land and buildings were sold at the carrying amount in the balance sheet the amount of corporation tax would be £Nil (2016: Nil).
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
195,743 
183,515 
Other debtors
28,637 
59,318 
224,380 
242,833 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
225,754 
204,656 
Taxes and social security
5,819 
7,339 
Other creditors
565 
6,901 
Loans from directors
93,642 
127,422 
Accruals
3,460 
3,855 
329,240 
350,173 
7
Transactions with related parties
Included in Creditors - Amounts falling due within one year is an amount of £175 (2023: £175) due to WS & B Rees (Chemists) Limited a company in which Mrs S A Rowberry is the sole director and controlling shareholder. Included in Creditors - Amounts falling due within one year is an amount of £93,642 (2023: £127,422) due to a Director and Shareholder, Mrs S A Rowberry, in respect of her current account.
8
Controlling party
The Company is under the control of Mrs S A Rowberry, who is sole director and owns 100% of the issued share capital.
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H.G.Clewer Limited Notes to the Accounts for the year ended 31 August 2024
9
Average number of employees
During the year the average number of employees was 27 (2023: 27).
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