Clarkson Cleaver & Bowes Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03847224 (England and Wales)

Clarkson Cleaver & Bowes Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs S J Clarkson

Mrs K Cleaver

SECRETARY:

Mrs K Cleaver

REGISTERED OFFICE:

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

REGISTERED NUMBER:

03847224 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

3,499

3,784

Investments

6

1

3,500

3,785

CURRENT ASSETS

Debtors

7

81,404

85,291

Cash at bank and in hand

80,836

71,316

162,240

156,607

CREDITORS

Amounts falling due within one year

8

91,364

85,463

NET CURRENT ASSETS

70,876

71,144

TOTAL ASSETS LESS CURRENT
LIABILITIES

74,376

74,929

CAPITAL AND RESERVES

Called up share capital

15,000

Retained earnings

59,376

59,929

SHAREHOLDERS' FUNDS

74,376

74,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mrs S J Clarkson - Director

Mrs K Cleaver - Director

1.	STATUTORY INFORMATION

Clarkson Cleaver & Bowes 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of three years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33.33% straight line

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

33.33% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement.

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 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 and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The pension costs charged in the financial statements represent the contributions payable by the company for the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

21,638

AMORTISATION

At 1 January 2024

and 31 December 2024

21,638

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2024

600

26,979

66,367

93,946

Additions

-

1,899

At 31 December 2024

600

26,979

68,266

95,845

DEPRECIATION

At 1 January 2024

200

25,663

64,299

90,162

Charge for year

200

275

1,709

2,184

At 31 December 2024

400

25,938

66,008

92,346

NET BOOK VALUE

At 31 December 2024

200

1,041

2,258

3,499

At 31 December 2023

400

1,316

2,068

3,784

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

1

NET BOOK VALUE

At 31 December 2024

1

At 31 December 2023

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

63,420

66,277

Other debtors

17,984

19,014

81,404

85,291

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

18,423

23,857

Amounts owed to group undertakings

1

Taxation and social security

63,610

56,665

Other creditors

9,330

4,940

91,364

85,463