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Registered number: 5974221
Clarity Copiers (Wessex) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ellyss Limited
Chartered Certified Accountants
Suites 1 & 2 Webb House
20 Bridge Road
Park Gate
Hampshire
SO31 7GE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 5974221
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 30,000
Tangible Assets 5 94,194 115,178
114,194 145,178
CURRENT ASSETS
Debtors 6 57,889 29,890
Cash at bank and in hand 115,774 58,391
173,663 88,281
Creditors: Amounts Falling Due Within One Year 7 (98,895 ) (64,930 )
NET CURRENT ASSETS (LIABILITIES) 74,768 23,351
TOTAL ASSETS LESS CURRENT LIABILITIES 188,962 168,529
Creditors: Amounts Falling Due After More Than One Year 8 (55,436 ) (75,175 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (3,108 ) (3,719 )
NET ASSETS 130,418 89,635
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 130,318 89,535
SHAREHOLDERS' FUNDS 130,418 89,635
Page 1
Page 2
For the year ending 31 March 2025 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 Neil Warren
Director
17/06/2025
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Clarity Copiers (Wessex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5974221 . The registered office is Suites 1 & 2 Webb House, 20 Bridge Road, Park Gate, Hampshire, SO31 7GE.
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 - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.
2.4. 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:
The director has decided not to depreciate improvements to property as, in his opinion, it is not depreciating in value.
Freehold nil %
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
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2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 2
Sales, marketing and distribution 4 5
5 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 200,000
As at 31 March 2025 200,000
Amortisation
As at 1 April 2024 170,000
Provided during the period 10,000
As at 31 March 2025 180,000
Net Book Value
As at 31 March 2025 20,000
As at 1 April 2024 30,000
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 12,172 6,646 104,040 11,730
Additions - - - 253
Disposals - - - -
As at 31 March 2025 12,172 6,646 104,040 11,983
Depreciation
As at 1 April 2024 - 6,646 4,035 10,175
Provided during the period - - 20,778 451
Disposals - - - -
As at 31 March 2025 - 6,646 24,813 10,626
Net Book Value
As at 31 March 2025 12,172 - 79,227 1,357
As at 1 April 2024 12,172 - 100,005 1,555
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Computer Equipment Total
£ £
Cost
As at 1 April 2024 18,850 153,438
Additions 1,418 1,671
Disposals (1,091 ) (1,091 )
As at 31 March 2025 19,177 154,018
Depreciation
As at 1 April 2024 17,404 38,260
Provided during the period 644 21,873
Disposals (309 ) (309 )
As at 31 March 2025 17,739 59,824
Net Book Value
As at 31 March 2025 1,438 94,194
As at 1 April 2024 1,446 115,178
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 51,870 15,571
Prepayments and accrued income 6,019 14,318
Net wages - 1
57,889 29,890
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,522 8,522
Trade creditors 779 9,354
Bank loans and overdrafts 12,068 10,861
Corporation tax 41,198 48
Other taxes and social security 37 5,453
VAT 21,598 24,159
Other creditors 1,181 1,482
Accruals and deferred income 10,179 640
Director's loan account 3,333 4,411
98,895 64,930
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 55,436 63,958
Bank loans - 11,217
55,436 75,175
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,522 8,522
Later than one year and not later than five years 55,436 63,958
63,958 72,480
63,958 72,480
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 3,108 3,719
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
The property held by Sqareeasy Ltd in the prior year has been sold to the SIPP, Tower Pension Trustees Limited, and as such all rent now goes to the SIPP, Tower Pension Trustees Limited, of which Neil is the sole beneficiary.
13. Ultimate Controlling Party
The company's ultimate controlling party is Neil Warren by virtue of his ownership of 80% of the issued share capital in the company.
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