2024-03-242025-03-312025-03-31false15590765CLAY PARTNERS 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CLAY PARTNERS LTD

Registered Number
15590765
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

CLAY PARTNERS LTD
Company Information
for the period from 24 March 2024 to 31 March 2025

Director

ALVI-BENNETT, Anthony, Dr

Registered Address

Fulford Lodge
1 Heslington Lane
York
YO10 4HW

Registered Number

15590765 (England and Wales)
CLAY PARTNERS LTD
Statement of Financial Position
31 March 2025

Notes

2025

£

£

Fixed assets
Tangible assets34,513
4,513
Current assets
Debtors418,183
Cash at bank and on hand60,513
78,696
Creditors amounts falling due within one year5(45,556)
Net current assets (liabilities)33,140
Total assets less current liabilities37,653
Net assets37,653
Capital and reserves
Called up share capital100
Profit and loss account37,553
Shareholders' funds37,653
The financial statements were approved and authorised for issue by the Director on 10 July 2025, and are signed on its behalf by:
ALVI-BENNETT, Anthony, Dr
Director
Registered Company No. 15590765
CLAY PARTNERS LTD
Notes to the Financial Statements
for the period ended 31 March 2025

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.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
2.Average number of employees

2025
Average number of employees during the year2
3.Tangible fixed assets

Total

£
Cost or valuation
Additions5,641
At 31 March 255,641
Depreciation and impairment
Charge for year1,128
At 31 March 251,128
Net book value
At 31 March 254,513
At 23 March 24-
4.Debtors: amounts due within one year

2025

£
Trade debtors / trade receivables18,183
Total18,183
5.Creditors: amounts due within one year

2025

£
Bank borrowings and overdrafts647
Taxation and social security43,675
Accrued liabilities and deferred income1,234
Total45,556
6.Related party transactions
During the year the directors made available a loan to the company of £647. Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.