2023-10-012024-09-302024-09-30false00364818R.N.CLARK & CO.,LIMITED2025-06-2468201falseiso4217:GBPxbrli:pure003648182023-10-01003648182024-09-30003648182023-10-012024-09-30003648182022-10-01003648182023-09-30003648182022-10-012023-09-3000364818bus:SmallEntities2023-10-012024-09-3000364818bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3000364818bus:FullAccounts2023-10-012024-09-3000364818bus:PrivateLimitedCompanyLtd2023-10-012024-09-3000364818core:WithinOneYear2024-09-3000364818core:AfterOneYear2024-09-3000364818core:WithinOneYear2023-09-3000364818core:AfterOneYear2023-09-3000364818core:ShareCapital2024-09-3000364818core:SharePremium2024-09-3000364818core:RevaluationReserve2024-09-3000364818core:OtherReservesSubtotal2024-09-3000364818core:RetainedEarningsAccumulatedLosses2024-09-3000364818core:ShareCapital2023-09-3000364818core:SharePremium2023-09-3000364818core:RevaluationReserve2023-09-3000364818core:OtherReservesSubtotal2023-09-3000364818core:RetainedEarningsAccumulatedLosses2023-09-3000364818core:LandBuildings2024-09-3000364818core:PlantMachinery2024-09-3000364818core:Vehicles2024-09-3000364818core:FurnitureFittings2024-09-3000364818core:OfficeEquipment2024-09-3000364818core:NetGoodwill2024-09-3000364818core:IntangibleAssetsOtherThanGoodwill2024-09-3000364818core:ListedExchangeTraded2024-09-3000364818core:UnlistedNon-exchangeTraded2024-09-3000364818core:LandBuildings2023-09-3000364818core:PlantMachinery2023-09-3000364818core:Vehicles2023-09-3000364818core:FurnitureFittings2023-09-3000364818core:OfficeEquipment2023-09-3000364818core:NetGoodwill2023-09-3000364818core:IntangibleAssetsOtherThanGoodwill2023-09-3000364818core:ListedExchangeTraded2023-09-3000364818core:UnlistedNon-exchangeTraded2023-09-3000364818core:LandBuildings2023-10-012024-09-3000364818core:PlantMachinery2023-10-012024-09-3000364818core:Vehicles2023-10-012024-09-3000364818core:FurnitureFittings2023-10-012024-09-3000364818core:OfficeEquipment2023-10-012024-09-3000364818core:NetGoodwill2023-10-012024-09-3000364818core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3000364818core:ListedExchangeTraded2023-10-012024-09-3000364818core:UnlistedNon-exchangeTraded2023-10-012024-09-3000364818core:MoreThanFiveYears2023-10-012024-09-3000364818core:Non-currentFinancialInstruments2024-09-3000364818core:Non-currentFinancialInstruments2023-09-3000364818dpl:CostSales2023-10-012024-09-3000364818dpl:DistributionCosts2023-10-012024-09-3000364818core:LandBuildings2023-10-012024-09-3000364818core:PlantMachinery2023-10-012024-09-3000364818core:Vehicles2023-10-012024-09-3000364818core:FurnitureFittings2023-10-012024-09-3000364818core:OfficeEquipment2023-10-012024-09-3000364818dpl:AdministrativeExpenses2023-10-012024-09-3000364818core:NetGoodwill2023-10-012024-09-3000364818core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3000364818dpl:GroupUndertakings2023-10-012024-09-3000364818dpl:ParticipatingInterests2023-10-012024-09-3000364818dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-3000364818core:ListedExchangeTraded2023-10-012024-09-3000364818dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-3000364818core:UnlistedNon-exchangeTraded2023-10-012024-09-3000364818dpl:CostSales2022-10-012023-09-3000364818dpl:DistributionCosts2022-10-012023-09-3000364818core:LandBuildings2022-10-012023-09-3000364818core:PlantMachinery2022-10-012023-09-3000364818core:Vehicles2022-10-012023-09-3000364818core:FurnitureFittings2022-10-012023-09-3000364818core:OfficeEquipment2022-10-012023-09-3000364818dpl:AdministrativeExpenses2022-10-012023-09-3000364818core:NetGoodwill2022-10-012023-09-3000364818core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3000364818dpl:GroupUndertakings2022-10-012023-09-3000364818dpl:ParticipatingInterests2022-10-012023-09-3000364818dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3000364818core:ListedExchangeTraded2022-10-012023-09-3000364818dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3000364818core:UnlistedNon-exchangeTraded2022-10-012023-09-3000364818core:NetGoodwill2024-09-3000364818core:IntangibleAssetsOtherThanGoodwill2024-09-3000364818core:LandBuildings2024-09-3000364818core:PlantMachinery2024-09-3000364818core:Vehicles2024-09-3000364818core:FurnitureFittings2024-09-3000364818core:OfficeEquipment2024-09-3000364818core:AfterOneYear2024-09-3000364818core:WithinOneYear2024-09-3000364818core:ListedExchangeTraded2024-09-3000364818core:UnlistedNon-exchangeTraded2024-09-3000364818core:ShareCapital2024-09-3000364818core:SharePremium2024-09-3000364818core:RevaluationReserve2024-09-3000364818core:OtherReservesSubtotal2024-09-3000364818core:RetainedEarningsAccumulatedLosses2024-09-3000364818core:NetGoodwill2023-09-3000364818core:IntangibleAssetsOtherThanGoodwill2023-09-3000364818core:LandBuildings2023-09-3000364818core:PlantMachinery2023-09-3000364818core:Vehicles2023-09-3000364818core:FurnitureFittings2023-09-3000364818core:OfficeEquipment2023-09-3000364818core:AfterOneYear2023-09-3000364818core:WithinOneYear2023-09-3000364818core:ListedExchangeTraded2023-09-3000364818core:UnlistedNon-exchangeTraded2023-09-3000364818core:ShareCapital2023-09-3000364818core:SharePremium2023-09-3000364818core:RevaluationReserve2023-09-3000364818core:OtherReservesSubtotal2023-09-3000364818core:RetainedEarningsAccumulatedLosses2023-09-3000364818core:NetGoodwill2022-10-0100364818core:IntangibleAssetsOtherThanGoodwill2022-10-0100364818core:LandBuildings2022-10-0100364818core:PlantMachinery2022-10-0100364818core:Vehicles2022-10-0100364818core:FurnitureFittings2022-10-0100364818core:OfficeEquipment2022-10-0100364818core:AfterOneYear2022-10-0100364818core:WithinOneYear2022-10-0100364818core:ListedExchangeTraded2022-10-0100364818core:UnlistedNon-exchangeTraded2022-10-0100364818core:ShareCapital2022-10-0100364818core:SharePremium2022-10-0100364818core:RevaluationReserve2022-10-0100364818core:OtherReservesSubtotal2022-10-0100364818core:RetainedEarningsAccumulatedLosses2022-10-0100364818core:AfterOneYear2023-10-012024-09-3000364818core:WithinOneYear2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-3000364818core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3000364818core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3000364818core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3000364818core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3000364818core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3000364818bus:Director12023-10-012024-09-3000364818bus:Director22023-10-012024-09-3000364818bus:Director32023-10-012024-09-30

R.N.CLARK & CO.,LIMITED

Registered Number
00364818
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

R.N.CLARK & CO.,LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

CONNON, Alyson Richmond
WATSON-CLARK, Douglas John
WATSON-CLARK, Nigel Robert

Registered Address

Oakbank
Scotby
Carlisle
CA4 8BE

Registered Number

00364818 (England and Wales)
R.N.CLARK & CO.,LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3300,000300,000
300,000300,000
Current assets
Debtors4105,390122,638
Cash at bank and on hand10,0673,868
115,457126,506
Creditors amounts falling due within one year5(4,346)(4,744)
Net current assets (liabilities)111,111121,762
Total assets less current liabilities411,111421,762
Net assets411,111421,762
Capital and reserves
Called up share capital1,5001,500
Other reserves281,402281,402
Profit and loss account128,209138,860
Shareholders' funds411,111421,762
The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2025, and are signed on its behalf by:
WATSON-CLARK, Nigel Robert
Director
Registered Company No. 00364818
R.N.CLARK & CO.,LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
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.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year33
3.Investment property
The 2023 valuations were made by the directors, on an open market value for existing use basis. Had the investment properties been measured at historical cost the amount would have been £46,509.

£
Fair value at 01 October 23300,000
At 30 September 24300,000
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,11012,864
Other debtors99,280109,774
Total105,390122,638
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,0002,567
Other creditors101101
Accrued liabilities and deferred income2,2452,076
Total4,3464,744
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Related party transactions
On 1 October 2023 the company owed the Director's £101. During the period the directors were repaid £nil and made further advances of £nil. At 30 September 2024 the company owed the Directors’ £101. No interest was charged on this loan and the loan is repayable on demand. On 1 October 2023 R N Clark & Co Limited was owed £109,774 from a company in which the Directors are also directors. During the period the company repaid £12,000 and made further advances of £1,505. At 30 September 2024 the R N Clark & Co Limited was owed £99,279. No interest was charged on this loan and the loan is repayable on demand.