ACCOUNTS - Final Accounts preparation

Registered number: 12235067

CLIFTON INVESTORS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CLIFTON INVESTORS LIMITED

CONTENTS

	Page
Balance sheet	1
Notes to the financial statements	2 - 4

CLIFTON INVESTORS LIMITED

REGISTERED NUMBER: 12235067

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		71,055		71,055
Current assets
Debtors		100		100
Creditors: amounts falling due within one year	5	(71,055)		(71,055)
Net current liabilities			(70,955)		(70,955)
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	6	100	100
		100	100

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 September 2025.

L R Grove

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

CLIFTON INVESTORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Clifton Investors Limited is a private company limited by shares, incorporated and domiciled in England. The address of the registered office is Lyons Court, 1666a High Street, Knowle, Solihull, England, B98 0LY.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company did not trade during the year and has made neither a profit or loss. Accordingly, no profit and loss account is presented.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Page 2

CLIFTON INVESTORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in associates
		£
	Cost
	At 1 April 2024	71,055
	At 31 March 2025	71,055

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to related undertakings	22,435	22,435
Other creditors	48,620	48,620
	71,055	71,055

Amounts owed to related undertakings and other creditors include preference shares of £71,055 (2024: £71,055), see note 7.

Page 3

CLIFTON INVESTORS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

44 (2024 - 44) Ordinary A shares of £1.00 each	44	44
56 (2024 - 56) Ordinary B shares of £1.00 each	56	56

	100	100

In an earlier year one preference A share with a nominal value of £0.01 was issued for consideration of £100,000, one preference B share with a nominal value of £0.01 was issued for consideration of £300,000 and one preference C share with a nominal value of £0.01 was issued for consideration of £100,000. These are redeeemable shares and accordingly treated as liabilities and included within creditors. In the prior year £87,843 was redeemed in respect of the A share, £263,538 was redeemed in respect of the B share and £87,843 in respect of the C share.

7.	Parent undertaking

The parent undertaking is Farleigh Limited. The address and principal place of business is Lyons Court, 1666a High Street, Knowle, Solihull, England, B93 0LY.

Page 4