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REGISTERED NUMBER: 05895979 (England and Wales)
















CLARKE'S ENVIRONMENTAL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLARKE'S ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R P Clarke
H L Houston-Clarke
M P McGurk
M Gerrard





SECRETARY: H L Houston-Clarke





REGISTERED OFFICE: 2 Moxon Court
Thurston Road
Northallerton
North Yorkshire
DL6 2NG





REGISTERED NUMBER: 05895979 (England and Wales)






CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 518,891 295,296

CURRENT ASSETS
Stocks 41,750 24,750
Debtors 5 2,011,318 1,387,658
Cash at bank and in hand 1,020 256,682
2,054,088 1,669,090
CREDITORS
Amounts falling due within one year 6 1,434,617 1,190,228
NET CURRENT ASSETS 619,471 478,862
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,138,362

774,158

CREDITORS
Amounts falling due after more than one
year

7

(400,346

)

(224,032

)

PROVISIONS FOR LIABILITIES (124,168 ) (59,930 )
NET ASSETS 613,848 490,196

CAPITAL AND RESERVES
Called up share capital 112 112
Retained earnings 613,736 490,084
SHAREHOLDERS' FUNDS 613,848 490,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)

BALANCE SHEET - continued
30 SEPTEMBER 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 Board of Directors and authorised for issue on 3 June 2025 and were signed on its behalf by:





R P Clarke - Director


CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Clarke's Environmental 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 of goods and amounts recoverable under contracts, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on cost
Office & computer equipment - 25% on reducing balance

Grants
The company received apprenticeship grants in the period. These grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the performance model.

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

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments
Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.


CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 54 (2023 - 28 ) .

CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 21,303 680,488 701,791
Additions - 365,486 365,486
At 30 September 2024 21,303 1,045,974 1,067,277
DEPRECIATION
At 1 October 2023 17,259 389,236 406,495
Charge for year 3,220 138,671 141,891
At 30 September 2024 20,479 527,907 548,386
NET BOOK VALUE
At 30 September 2024 824 518,067 518,891
At 30 September 2023 4,044 291,252 295,296

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 750,084 719,367
Amounts due under contracts 93,929 60,000
Other debtors 1,167,305 608,291
2,011,318 1,387,658

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 156,824 56,531
Hire purchase contracts (see note 8) 155,589 77,770
Trade creditors 384,578 509,497
Taxation and social security 156,387 219,389
Other creditors 581,239 327,041
1,434,617 1,190,228

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 63,708 125,650
Hire purchase contracts (see note 8) 336,638 98,382
400,346 224,032

CLARKE'S ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 05895979)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 155,589 77,770
Between one and five years 336,638 98,382
492,227 176,152

Non-cancellable operating leases
2024 2023
£    £   
Within one year 10,500 10,500
Between one and five years 34,125 42,000
In more than five years - 2,625
44,625 55,125

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdraft 92,838 -
Bank loans 127,694 182,181
Hire purchase contracts 492,227 176,152
712,759 358,333

HSBC Bank Plc hold a fixed and floating charge over the assets of the company.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company advanced funds jointly to R P Clarke and H L Houston-Clarke. At the year end they owed £333,351 to the company.