Company No: 13063284 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	143,541		135,760
		143,541		135,760
Current assets
Debtors	4	4,581		3,586
Cash at bank and in hand		985		2,542
		5,566		6,128
Creditors: amounts falling due within one year	5	( 160,736)		( 150,145)
Net current liabilities		(155,170)		(144,017)
Total assets less current liabilities		(11,629)		(8,257)
Net liabilities		( 11,629)		( 8,257)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 11,729 )		( 8,357 )
Total shareholders' deficit		( 11,629)		( 8,257)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Claypits Power Limited (registered number: 13063284) were approved and authorised for issue by the Board of Directors on 29 August 2025. They were signed on its behalf by:

J J Stratton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Claypits Power Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is First Floor, East Farm Barn, East Farm, Codford , Warminster, Wiltshire, BA12 0PG, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Going concern

At the year end, the Company had net liabilities of £11,629. The company is reliant upon the support of its shareholders and related entities to enable it to meet its financial obligations as they arise. As the company will be financially supported for the foreseeable future, the directors consider it appropriate to prepare the statutory accounts on the going concern basis.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Other property, plant and equipment

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to Statement of income and retained earnings.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Other property, plant and equipment		Total
	£		£
Cost
At 01 April 2024	135,760		135,760
Additions	7,781		7,781
At 31 March 2025	143,541		143,541
Accumulated depreciation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	143,541		143,541
At 31 March 2024	135,760		135,760

4. Debtors

	2025		2024
	£		£
Deferred tax asset	3,910		2,786
VAT recoverable	671		800
	4,581		3,586

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	4,026		4,800
Other loans	155,250		140,250
Accruals	1,460		5,095
	160,736		150,145

6. Related party transactions

During the year, loans totalling £15,000 (2024: £35,000) were received from J M Stratton & Co, a partnership in which the directors are partners, increasing the balance owed at the year end to £155,250 (2024: £140,250). The loan is interest free and has no set date for repayment.