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REGISTERED NUMBER: 08565482 (England and Wales)















REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2023 TO 30 APRIL 2025

FOR

CLARKSON & ASSOCIATES LIMITED

CLARKSON & ASSOCIATES LIMITED (REGISTERED NUMBER: 08565482)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 November 2023 to 30 April 2025




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 4

Chartered Accountants' Report 6

CLARKSON & ASSOCIATES LIMITED

COMPANY INFORMATION
for the period 1 November 2023 to 30 April 2025







DIRECTORS: Mrs J S Clarkson
Mr G S Clarkson





SECRETARY: Mr G S Clarkson





REGISTERED OFFICE: Beechwood House
Birch Grove
Alderbury
Salisbury
Wiltshire
SP5 3AB





REGISTERED NUMBER: 08565482 (England and Wales)





ACCOUNTANTS: Rothmans LLP
10 St Ann Street
Salisbury
Wiltshire
SP1 2DN

CLARKSON & ASSOCIATES LIMITED (REGISTERED NUMBER: 08565482)

REPORT OF THE DIRECTORS
for the period 1 November 2023 to 30 April 2025

The directors present their report with the financial statements of the company for the period 1 November 2023 to 30 April 2025.

CESSATION OF TRADING
The company ceased trading on 30 April 2025.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 November 2023 to the date of this report.

Mrs J S Clarkson
Mr G S Clarkson

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr G S Clarkson - Director


1 August 2025

CLARKSON & ASSOCIATES LIMITED (REGISTERED NUMBER: 08565482)

BALANCE SHEET
30 April 2025

30.4.25 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 577

CURRENT ASSETS
Debtors 5 - 965
Cash at bank 24,705 42,217
24,705 43,182
CREDITORS
Amounts falling due within one year 6 4,449 4,642
NET CURRENT ASSETS 20,256 38,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,256

39,117

PROVISIONS FOR LIABILITIES - 110
NET ASSETS 20,256 39,007

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 20,254 39,005
20,256 39,007

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 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.

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 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 1 August 2025 and were signed on its behalf by:





Mrs J S Clarkson - Director


CLARKSON & ASSOCIATES LIMITED (REGISTERED NUMBER: 08565482)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 November 2023 to 30 April 2025

1. STATUTORY INFORMATION

Clarkson & Associates 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.

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


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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable for the provision of regulatory consultancy services.

Revenue is recognised when the work is completed in accordance with the clients specifications or the quote provided by the company ahead of the commencement of works, at which time the significant risks and rewards of ownership have passed to the client.

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 - 33% on cost and 25% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Taxation
Taxation for the period 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 period 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.

Debtors
Debtors do not carry and interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Creditors
Creditors are not interest bearing and are stated at their nominal value.

Cash and cash equivalents
These comprise cash at bank and other short term highly liquid deposits.

CLARKSON & ASSOCIATES LIMITED (REGISTERED NUMBER: 08565482)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 November 2023 to 30 April 2025

2. ACCOUNTING POLICIES - continued

Going concern
As explained in the directors report, the company ceased to trade on 30 April 2025 and the financial statements have been prepared on a basis other than that of the going concern basis.

This basis includes, where applicable, writing down the company's assets down to net realisable value. No provision has been made for future costs relating to the cessation of the trade unless such costs were committed at the reporting date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 4,042
Disposals (4,042 )
At 30 April 2025 -
DEPRECIATION
At 1 November 2023 3,465
Eliminated on disposal (3,465 )
At 30 April 2025 -
NET BOOK VALUE
At 30 April 2025 -
At 31 October 2023 577

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 31.10.23
£    £   
Other debtors - 965

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 31.10.23
£    £   
Taxation and social security 697 1,699
Other creditors 3,752 2,943
4,449 4,642

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CLARKSON & ASSOCIATES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clarkson & Associates Limited for the period ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Clarkson & Associates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clarkson & Associates Limited and state those matters that we have agreed to state to the Board of Directors of Clarkson & Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clarkson & Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Clarkson & Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clarkson & Associates Limited. You consider that Clarkson & Associates Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Clarkson & Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Rothmans LLP
10 St Ann Street
Salisbury
Wiltshire
SP1 2DN


7 August 2025