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REGISTERED NUMBER: 04418424 (England and Wales)



UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

CLIFFORD BROWN & GRIMSEY LTD

CLIFFORD BROWN & GRIMSEY LTD (REGISTERED NUMBER: 04418424)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CLIFFORD BROWN & GRIMSEY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: A K Brown





REGISTERED OFFICE: 11 St.Peters Court
St.Peters Street
Colchester
Essex
CO1 1WD





REGISTERED NUMBER: 04418424 (England and Wales)





ACCOUNTANTS: Lucentum Business Services Ltd
Beckwith Barn
Warren Estate
Lordship Road
Chelmsford
Essex
CM1 3WT

CLIFFORD BROWN & GRIMSEY LTD (REGISTERED NUMBER: 04418424)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Investments 6 2,000 303,414
2,000 303,414

CURRENT ASSETS
Debtors 7 241,226 56,041
Cash at bank 8 68,050 165,873
309,276 221,914
CREDITORS
Amounts falling due within one year 9 41,105 6,130
NET CURRENT ASSETS 268,171 215,784
TOTAL ASSETS LESS CURRENT
LIABILITIES

270,171

519,198

CAPITAL AND RESERVES
Called up share capital 10 622 622
Retained earnings 269,549 518,576
SHAREHOLDERS' FUNDS 270,171 519,198

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 7 August 2025 and were signed by:




A K Brown - Director


CLIFFORD BROWN & GRIMSEY LTD (REGISTERED NUMBER: 04418424)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Clifford Brown & Grimsey 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Amounts in these financial statements are rounded to the nearest Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Clifford Brown & Grimsey Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There were no judgment or material estimation uncertainties affecting the reported financial performance in the current or prior year.

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

Turnover is recognised when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met.

Turnover is for the provision of the company's principal activity. Turnover is recognised over the period the service relates to.

CLIFFORD BROWN & GRIMSEY LTD (REGISTERED NUMBER: 04418424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

3. ACCOUNTING POLICIES - continued

Goodwill
Goodwill,being the amount paid in connection with the acquisition of a business in 2004, has been written off over its estimated useful life of 1 year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation
Taxation for the year comprises current 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 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023 90,000
Disposals (90,000 )
At 31 October 2024 -
AMORTISATION
At 1 November 2023 90,000
Eliminated on disposal (90,000 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

CLIFFORD BROWN & GRIMSEY LTD (REGISTERED NUMBER: 04418424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 November 2023 303,414
Impairments (301,414 )
At 31 October 2024 2,000
NET BOOK VALUE
At 31 October 2024 2,000
At 31 October 2023 303,414

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings - 2,215
Amounts owed by related parties 210,000 2,000
Other debtors 31,226 51,826
241,226 56,041

8. CASH AT BANK
2024 2023
£    £   
Bank account 68,050 165,873

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 22,426 -
Taxation and social security 15,030 173
Other creditors 3,649 5,957
41,105 6,130

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
622 Ordinary £1 622 622

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other debtors at the balance sheet is an amount of £26,972 (2023: £50,813) due from the director of the company. Interest has been charged where applicable.

CLIFFORD BROWN & GRIMSEY LTD (REGISTERED NUMBER: 04418424)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

12. RELATED PARTY DISCLOSURES

Other related parties

2024 2023
£ £
Net amount due by related party 210,000 2,000

The amount shown above loans with another company in which Mr A.K Brown is a director and has a controlling interest.