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Registered Number: 09412055
England and Wales

 

 

 

DAVID CLIFF (MORTIMER) LTD



Unaudited Abridged Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 14,687    10,044 
Cash at bank and in hand 54,460    52,748 
69,147    62,792 
Creditors: amount falling due within one year (110,237)   (111,118)
Net current assets (41,090)   (48,326)
 
Total assets less current liabilities (41,090)   (48,326)
Creditors: amount falling due after more than one year (4,167)   (14,167)
Net assets (45,257)   (62,493)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (45,357)   (62,593)
Shareholders' funds (45,257)   (62,493)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 June 2025 and were signed on its behalf by:


-------------------------------
D M Cliff
Director
1
General Information
David Cliff (Mortimer) Ltd is a private company, limited by shares, registered in England and Wales, registration number 09412055, registration address 43a Peach Street, Wokingham, Berkshire, RG40 1XJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax. Turnover is recognised when the company obtains the right to consideration as defined in the landlord and tenants agreement. In the case of commissions in respect of property sales, turnover is recognised on ecxhange of contracts.
Pension costs and other post-retirement benefits
The company operates a defined contribution benefit scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvements to property -  2 years over the terms of the lease
Fixtures & fittings               -  15% Straight Line Methhod
Computer equipment        -  33% Straight Line Methhod
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Land and Buildings   Total
  £   £   £   £
At 01 January 2024 19,325    9,442    26,574    55,341 
Additions      
Disposals      
At 31 December 2024 19,325    9,442    26,574    55,341 
Depreciation
At 01 January 2024 19,325    9,442    26,574    55,341 
Charge for year      
On disposals      
At 31 December 2024 19,325    9,442    26,574    55,341 
Net book values
Closing balance as at 31 December 2024      
Opening balance as at 01 January 2024      


4.

Director’s loan

Directors' advances, credits and guarantees

At the balance sheet date, the following balances existed on loan accounts with the directors:

D M Cliff - £29,949 in credit (2023: £29,949 in credit)
C Forbes Robertson - £24,975 in credit (2023: £24,975 in credit)

The above loans are interest free and with no fixed date for repayment.
5.

Debtors: amounts falling due within one year

.   2024
£
  2023
£
Trade Debtors 2,893  561 
Prepayments & Accrued Income 9,248  1,192 
Deferred Tax Asset 2,546  8,291 
14,687  10,044 

6.

Creditors: amount falling due within one year

.   2024
£
  2023
£
Trade Creditors 14,921  9,815 
Bank Loans & Overdrafts 10,000  10,000 
Amounts Owed to Group Undertakings 18,603  19,074 
PAYE & Social Security 1,337  1,672 
Accrued Expenses 3,013  9,604 
Other Creditors 257  255 
Directors 54,924  54,924 
VAT 7,182  5,774 
110,237  111,118 

7.

Creditors: amount falling due after more than one year

.   2023
£
  2022
£
Bank Loans & Overdrafts 4,167  14,167 
4,167  14,167 

8.

Ultimate Controlling Party

The company is under the control of one of its directors D M Cliff.
2