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REGISTERED NUMBER: 08084636 (England and Wales)















Financial Statements for the Year Ended 27 September 2024

for

Clarus (UK) Ltd

Clarus (UK) Ltd (Registered number: 08084636)






Contents of the Financial Statements
for the Year Ended 27 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clarus (UK) Ltd

Company Information
for the Year Ended 27 September 2024







DIRECTOR: Mr Sajid Bashir





REGISTERED OFFICE: 46 Houghton Place
Bradford
West Yorkshire
BD1 3RG





REGISTERED NUMBER: 08084636 (England and Wales)





ACCOUNTANTS: Abraham Accountants
Sher House
46 Houghton Place
Bradford
West Yorkshire
BD1 3RG

Clarus (UK) Ltd (Registered number: 08084636)

Balance Sheet
27 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 64,574 66,162

CURRENT ASSETS
Inventories 61,908 52,370
Debtors 5 1,905 1,285
Cash at bank and in hand 6,694 11,045
70,507 64,700
CREDITORS
Amounts falling due within one year 6 (46,766 ) (53,841 )
NET CURRENT ASSETS 23,741 10,859
TOTAL ASSETS LESS CURRENT
LIABILITIES

88,315

77,021

PROVISIONS FOR LIABILITIES (12,269 ) (12,571 )
NET ASSETS 76,046 64,450

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 76,045 64,449
SHAREHOLDERS' FUNDS 76,046 64,450

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Clarus (UK) Ltd (Registered number: 08084636)

Balance Sheet - continued
27 September 2024


The 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.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





Mr Sajid Bashir - Director


Clarus (UK) Ltd (Registered number: 08084636)

Notes to the Financial Statements
for the Year Ended 27 September 2024

1. STATUTORY INFORMATION

Clarus (UK) Ltd 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on cost and 10% on cost

Stocks
Inventories 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 Income Statement, 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.


Clarus (UK) Ltd (Registered number: 08084636)

Notes to the Financial Statements - continued
for the Year Ended 27 September 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 28 September 2023 75,056 32,000 107,056
Additions 5,587 - 5,587
At 27 September 2024 80,643 32,000 112,643
DEPRECIATION
At 28 September 2023 21,903 18,991 40,894
Charge for year 5,874 1,301 7,175
At 27 September 2024 27,777 20,292 48,069
NET BOOK VALUE
At 27 September 2024 52,866 11,708 64,574
At 27 September 2023 53,153 13,009 66,162

Clarus (UK) Ltd (Registered number: 08084636)

Notes to the Financial Statements - continued
for the Year Ended 27 September 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Other debtors 1,905 1,285

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade creditors 25,102 21,982
Taxation and social security 4,657 7,728
Other creditors 17,007 24,131
46,766 53,841