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REGISTERED NUMBER: 14376169 (England and Wales)















PJ & C Clayton Limited

Unaudited Financial Statements for the Year Ended 30 September 2024






PJ & C Clayton Limited (Registered number: 14376169)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


PJ & C Clayton Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs C Clayton
P Clayton





SECRETARY:





REGISTERED OFFICE: 6 Brandreth Drive
Parbold
Lancashire
WN8 7HB





REGISTERED NUMBER: 14376169 (England and Wales)





ACCOUNTANTS: Holly Bank Accountants
C/o Lowlands
13 Haymans Green
West Derby
Liverpool
Merseyside
L12 7JG

PJ & C Clayton Limited (Registered number: 14376169)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 21,600 24,300
Tangible assets 5 614 724
22,214 25,024

CURRENT ASSETS
Stocks 1,066 933
Debtors - 98
Cash at bank and in hand 3,112 3,760
4,178 4,791
CREDITORS
Amounts falling due within one year 39,007 32,654
NET CURRENT LIABILITIES (34,829 ) (27,863 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(12,615

)

(2,839

)


CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings 7 (12,617 ) (2,841 )
SHAREHOLDERS' FUNDS (12,615 ) (2,839 )
(12,615 ) (2,839 )

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.

PJ & C Clayton Limited (Registered number: 14376169)

Abridged 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2025 and were signed on its behalf by:





Mrs C Clayton - Director


PJ & C Clayton Limited (Registered number: 14376169)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

PJ & C Clayton 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 7 (2023 - 7 ) .

PJ & C Clayton Limited (Registered number: 14376169)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 27,000
AMORTISATION
At 1 October 2023 2,700
Amortisation for year 2,700
At 30 September 2024 5,400
NET BOOK VALUE

At 30 September 2024 21,600
At 30 September 2023 24,300

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 854
DEPRECIATION
At 1 October 2023 130
Charge for year 110
At 30 September 2024 240
NET BOOK VALUE
At 30 September 2024 614
At 30 September 2023 724

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary Shares £1 2 2

7. RESERVES
Retained
earnings
£   

At 1 October 2023 (2,841 )
Deficit for the year (9,776 )
At 30 September 2024 (12,617 )

PJ & C Clayton Limited (Registered number: 14376169)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C Clayton.

The ultimate controlling party is Mrs C Clayton.