REGISTERED NUMBER: 08415109 (England and Wales)

CLARKE BANKS (BUILDING CONTROL) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I S Thomson

B Marden

J M Dilley

REGISTERED OFFICE:

4 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

REGISTERED NUMBER:

08415109 (England and Wales)

AUDITORS:

DSC Accountants Ltd

Chartered Accountants

Statutory Auditors

Tattersall House

East Parade

Harrogate

North Yorkshire

HG1 5LT

FIXED ASSETS

Intangible assets

4

67,367

-

Tangible assets

5

-

-

67,367

-

CURRENT ASSETS

Debtors

6

1,473,747

678,716

Cash at bank and in hand

94,773

126,250

1,568,520

804,966

CREDITORS

Amounts falling due within one year

7

483,121

239,588

NET CURRENT ASSETS

1,085,399

565,378

TOTAL ASSETS LESS CURRENT LIABILITIES

1,152,766

565,378

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,152,666

565,278

1,152,766

565,378

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 18 July 2025 and were signed on its behalf by:

B Marden - Director

1.	STATUTORY INFORMATION

Clarke Banks (Building Control) 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.

Intangible assets

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

The software development meets the criteria for recognition as identifiable, separable, technically feasible with the intention to complete the asset and use or sell it, that it will generate probable future economic benefits, that the expenditure can be reliably measured and that there are adequate technical, financial and other resources to complete the development.

The software development will be amortised from the date that it is brought into use.

Tangible fixed assets

Tangible fixed assets are included at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset overs its estimate useful life:

Plant and machinery etc. - 33% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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

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

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

67,367

At 31 December 2024

67,367

NET BOOK VALUE

At 31 December 2024

67,367

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

62,543

DEPRECIATION

At 1 January 2024

and 31 December 2024

62,543

NET BOOK VALUE

At 31 December 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

535,897

550,895

Amounts owed by group undertakings

892,171

67,413

Other debtors

45,679

60,408

1,473,747

678,716

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

37,787

21,783

Amounts owed to group undertakings

35,393

71,804

Taxation and social security

398,470

83,028

Other creditors

11,471

62,973

483,121

239,588

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham French (Senior Statutory Auditor)

for and on behalf of DSC Accountants Ltd

9.	ULTIMATE CONTROLLING PARTY

Clarke Banks (Building Control) Limited is a wholly owned subsidiary of Clarke Banks (Group) Limited. Clarke Banks (Group) Limited is incorporated and domiciled in the United Kingdom, and shares the same registered office at 4 Navigation Court, Calder Park, Wakefield, West Yorkshire, WF2 7BJ.

Assent Building Compliance and Safety Group Limited is the parent of the smallest and largest group which prepares financial statements that consolidate this entity. Copies of the consolidated financial statements are available from Companies House. Assent Building Compliance and Safety Group Limited is incorporated and domiciled in England and Wales, and shares the same registered office at 4 Navigation Court, Calder Park, Wakefield, England, WF2 7BJ.

Alpina Technology Fund I Gmbh & Co. Kg is considered to be the ultimate controlling party. The fund contracts 77% of the issued share capital of Assent Building Compliance and Safety Group Limited