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Registration number: 03920246

Deborah Clark and Associates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Deborah Clark and Associates Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Deborah Clark and Associates Limited

(Registration number: 03920246)
Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 13,374 | 15,462
Current assets |  |  |
Stocks | 5 | 18,671 | 18,797
Debtors | 6 | 133,503 | 262,664
Cash at bank and in hand |  | 47,585 | 57,803
|  | 199,759 | 339,264
Creditors: Amounts falling due within one year | 7 | (61,175) | (59,029)
Net current assets |  | 138,584 | 280,235
Total assets less current liabilities |  | 151,958 | 295,697
Provisions for liabilities |  | (3,214) | (3,941)
Net assets |  | 148,744 | 291,756
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | 148,743 | 291,755
Shareholders' funds |  | 148,744 | 291,756

Deborah Clark and Associates Limited

(Registration number: 03920246)
Statement of Financial Position as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 3 September 2025 and signed on its behalf by:

Mr J A Casey Company secretary and director
Mr J Clark Director

Deborah Clark and Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Railway Cottage
Sand Lane
Calstock
Cornwall
PL18 9QX
England

Principal activity

The principal activity of the company is that of public relations consultants.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Deborah Clark and Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

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:

Asset class | Depreciation method and rate
Office equipment | 15% reducing balance
Computer equipment | 33% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Deborah Clark and Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2 | Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 7).

Deborah Clark and Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4 | Tangible assets

| Office equipment £ | Computer equipment £ | Total £
Cost or valuation
At 1 April 2024 | 59,735 | 51,238 | 110,973
Additions | - | 2,094 | 2,094
At 31 March 2025 | 59,735 | 53,332 | 113,067
Depreciation
At 1 April 2024 | 51,749 | 43,762 | 95,511
Charge for the year | 1,197 | 2,985 | 4,182
At 31 March 2025 | 52,946 | 46,747 | 99,693
Carrying amount
At 31 March 2025 | 6,789 | 6,585 | 13,374
At 31 March 2024 | 7,986 | 7,476 | 15,462

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 18,671 | 18,797

6 | Debtors

|  | 2025 £ | 2024 £
Trade debtors |  | 95,592 | 104,209
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 9 | 36,145 | 155,651
Other debtors |  | 1,766 | 2,804
|  | 133,503 | 262,664

Deborah Clark and Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 18,857 | 4,283
Taxation and social security | 29,504 | 44,559
Accruals and deferred income | 11,687 | 8,750
Other creditors | 1,127 | 1,437
| 61,175 | 59,029

8 | Reserves

Profit and loss account:
This reserve records retained earnings and accumulated losses.

9 | Related party transactions

Deborah Clark and Associates Limited is the wholly owned subsidiary of Clark Casey Limited. The parent company's registered office is Railway Cottage, Sand Lane, Calstock, Cornwall, PL18 9QX. At the year end, Deborah Clark and Associates Limited were owed £36,145 from Clark Casey Limited (2024: £155,650).