REGISTERED NUMBER: 08059612 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

RJ & H Clifford Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R N A Clifford

REGISTERED OFFICE:

The Forge

Bedgebury Road

Goudhurst

Kent

TN17 2SJ

REGISTERED NUMBER:

08059612 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

10,620

13,560

Investment property

5

42,822

42,822

53,442

56,382

CURRENT ASSETS

Debtors

6

13,056

10,423

Cash at bank

84,242

29,942

97,298

40,365

CREDITORS

Amounts falling due within one year

7

54,809

33,442

NET CURRENT ASSETS

42,489

6,923

TOTAL ASSETS LESS CURRENT LIABILITIES

95,931

63,305

PROVISIONS FOR LIABILITIES

1,423

1,708

NET ASSETS

94,508

61,597

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

94,408

61,497

SHAREHOLDERS' FUNDS

94,508

61,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 October 2025 and were signed by:

Mr R N A Clifford - Director

1.	STATUTORY INFORMATION

RJ & H Clifford 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

19,197

65,431

5,641

90,269

Disposals

-

-

(1,906

)

(1,906

)

At 31 May 2025

19,197

65,431

3,735

88,363

DEPRECIATION

At 1 June 2024

13,416

58,363

4,930

76,709

Charge for year

868

1,767

305

2,940

Eliminated on disposal

-

-

(1,906

)

(1,906

)

At 31 May 2025

14,284

60,130

3,329

77,743

NET BOOK VALUE

At 31 May 2025

4,913

5,301

406

10,620

At 31 May 2024

5,781

7,068

711

13,560

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

42,822

NET BOOK VALUE

At 31 May 2025

42,822

At 31 May 2024

42,822

The director is of the opinion that the value of the woodland owned by the company will not have changed from the value that was paid on the original acquisition date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

10,592

8,775

Other debtors

2,464

1,648

13,056

10,423

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Taxation and social security

20,017

11,202

Other creditors

34,792

22,240

54,809

33,442

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100