Clementine Creative Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06272798

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		304		406

			304		406
CURRENT ASSETS
Stocks	5	11,900		9,662
Debtors	6	215		644
Cash at bank and in hand		5,964		1,830

		18,079		12,136
Creditors: Amounts Falling Due Within One Year	7	(20,886 )		(13,229 )

NET CURRENT ASSETS (LIABILITIES)			(2,807 )		(1,093 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,503 )		(687 )

NET LIABILITIES			(2,503 )		(687 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(2,504 )		(688 )

SHAREHOLDERS' FUNDS			(2,503)		(687)

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Clementine Creative Limited

Balance Sheet (continued)

As At 31 December 2024

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Miss Paula Mitchell

Director

24th September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Clementine Creative Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06272798 . The registered office is Portsdown View, 13 Anthill Close, Denmead, Hants, PO7 6ND.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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:

Computer Equipment

25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	1	1

	1	1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2024	3,149

As at 31 December 2024	3,149

...CONTINUED

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Clementine Creative Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024	2,743
Provided during the period	102

As at 31 December 2024	2,845

Net Book Value
As at 31 December 2024	304

As at 1 January 2024	406

5. Stocks

	2024	2023
	£	£
Materials	2,300	2,522
Finished goods	9,600	7,140

	11,900	9,662

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	215	644

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Accruals and deferred income	293	288
Director's loan account	20,593	12,941

	20,886	13,229

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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