Company registration number: 00691123
Unaudited financial statements
for the year ended 31 December 2024
for
Claire (Berkhamsted) Limited
Pages for filing with the Registrar
Company registration number: 00691123
Claire (Berkhamsted) Limited
Balance sheet
as at 31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 92 123
Investment property 5 550,000 550,000
550,092 550,123
Current assets
Cash at bank and in hand 28,112 21,578
28,112 21,578
Creditors: amounts falling due within one
year 		(15,770) (18,476)
Net current assets 12,342 3,102
Total assets less current liabilities 562,434 553,225
Provisions for liabilities (78,026) (78,026)
NET ASSETS 484,408 475,199
Capital and reserves
Called up share capital 10,000 10,000
Profit and loss account 474,408 465,199
TOTAL EQUITY 484,408 475,199
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2024.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 00691123
Claire (Berkhamsted) Limited
Balance sheet - continued
as at 31 December 2024
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 September 2025 and signed on its behalf by:
Mr D Atkins, Director
30 September 2025
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Claire (Berkhamsted) Limited
Notes to the financial statements
for the year ended 31 December 2024
1 Company information
Claire (Berkhamsted) Limited is a private company registered in England and Wales. Its registered number is 00691123. The company is limited by shares. Its registered office is Hillier Hopkins LLP, Radius House, Watford, Hertfordshire, WD17 1HP.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Claire (Berkhamsted) Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 2 (2023 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2024 1,677
At 31 December 2024 1,677
Depreciation
At 1 January 2024 1,554
Charge for year 31
At 31 December 2024 1,585
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Claire (Berkhamsted) Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
4 Tangible fixed assets - continued
Net book value
At 31 December 2024 92
At 31 December 2023 123
Cost or valuation at 31 December 2024 is represented by:
Plant and
machinery
etc.
£
Valuation in 2025 -
Cost 1,677
1,677
If Freehold Property had not been revalued, it would have been included at the following historical cost:
2024 2023
£ £
Cost 550,000 550,000
Accumulated depreciation - -
5 Investment property
£
Valuation
At 1 January 2024 550,000
At 31 December 2024 550,000
6 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023.
2024 2023
£ £
Dennis James Atkins
Balance outstanding at start of year (6,986) (385)
Amounts repaid (2,485) (6,601)
Balance outstanding at end of year (9,471) (6,986)
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