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CLEMENT DECORATORS LIMITED

Registered Number
SC752430
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

CLEMENT DECORATORS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

David Clements
Heather Clements
Sean Clements

Registered Address

28 Crathes Close
Glenrothes
KY7 4SS

Registered Number

SC752430 (Scotland)
CLEMENT DECORATORS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets37,0498,564
7,0498,564
Current assets
Stocks1,227815
Debtors44,1022,535
Cash at bank and on hand15,54112,206
20,87015,556
Creditors amounts falling due within one year5(21,371)(16,274)
Net current assets (liabilities)(501)(718)
Total assets less current liabilities6,5487,846
Creditors amounts falling due after one year6(1,323)(4,442)
Provisions for liabilities(1,339)(1,627)
Net assets3,8861,777
Capital and reserves
Called up share capital1010
Profit and loss account3,8761,767
Shareholders' funds3,8861,777
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2025, and are signed on its behalf by:
David Clements
Director
Registered Company No. SC752430
CLEMENT DECORATORS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.
Turnover policy
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.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

20252024
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 241,8407,0851,96355911,447
Additions---723723
At 31 March 251,8407,0851,9631,28212,170
Depreciation and impairment
At 01 April 244371,7714911842,883
Charge for year3501,3293681912,238
At 31 March 257873,1008593755,121
Net book value
At 31 March 251,0533,9851,1049077,049
At 31 March 241,4035,3141,4723758,564
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,080-
Other debtors1,7691,309
Prepayments and accrued income1,2531,226
Total4,1022,535
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables6,5381,733
Bank borrowings and overdrafts3,1193,042
Taxation and social security6,8643,079
Other creditors3,7517,370
Accrued liabilities and deferred income1,0991,050
Total21,37116,274
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts1,3234,442
Total1,3234,442