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The Click Design Consultants Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06940108
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 14,618 21,015
14,618 21,015
CURRENT ASSETS
Debtors 6 66,804 88,738
Cash at bank and in hand 96,109 34,461
162,913 123,199
Creditors: Amounts Falling Due Within One Year 7 (68,527 ) (71,999 )
NET CURRENT ASSETS (LIABILITIES) 94,386 51,200
TOTAL ASSETS LESS CURRENT LIABILITIES 109,004 72,215
Creditors: Amounts Falling Due After More Than One Year 8 (43,315 ) (17,931 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,654 ) (3,993 )
NET ASSETS 62,035 50,291
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 61,935 50,191
SHAREHOLDERS' FUNDS 62,035 50,291
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Bobby Burrage
Director
29th April 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Click Design Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06940108 . The registered office is 11 Netherconesford 93-95 King Street, Norwich, Norfolk, NR1 1PW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Straight Line
Computer Equipment 33.3% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 17,800
As at 31 December 2024 17,800
Amortisation
As at 1 January 2024 17,800
As at 31 December 2024 17,800
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 37,908 6,098 11,032 55,038
As at 31 December 2024 37,908 6,098 11,032 55,038
Depreciation
As at 1 January 2024 24,248 3,537 6,238 34,023
Provided during the period 3,415 1,032 1,950 6,397
As at 31 December 2024 27,663 4,569 8,188 40,420
Net Book Value
As at 31 December 2024 10,245 1,529 2,844 14,618
As at 1 January 2024 13,660 2,561 4,794 21,015
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 14,787
Amounts owed by participating interests 180 5,653
Other debtors 66,624 68,298
66,804 88,738
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,037 8,850
Trade creditors 2,096 1,404
Bank loans and overdrafts 16,221 7,000
Other creditors 1,272 -
Taxation and social security 43,901 54,745
68,527 71,999
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 644 5,681
Bank loans 42,671 12,250
43,315 17,931
9. Secured Creditors
Hire purchase agreements are secured against the assets to which they pertain. 
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,681 14,531
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,037 8,850
Later than one year and not later than five years 644 5,681
5,681 14,531
5,681 14,531
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Bobby Burrage 44,003 76,423 76,201 - 44,225
The above loan is unsecured and repayable on demand, during the year interest of £981 (2023: £942) was charged on the loan. 
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