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Registered number: 13943514









GLADE CLEARWATER LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
GLADE CLEARWATER LIMITED
REGISTERED NUMBER: 13943514

BALANCE SHEET
AS AT 31 DECEMBER 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
3,135,936
4,181,248

Investment property
 5 
25,868,752
25,868,752

  
29,004,688
30,050,000

Current assets
  

Cash at bank and in hand
 6 
1,029,434
1,569,237

  
1,029,434
1,569,237

Creditors: amounts falling due within one year
 7 
(2,767,999)
(2,204,689)

Net current liabilities
  
 
 
(1,738,565)
 
 
(635,452)

Total assets less current liabilities
  
27,266,123
29,414,548

Creditors: amounts falling due after more than one year
 8 
(35,476,062)
(36,148,311)

  

Net liabilities
  
(8,209,939)
(6,733,763)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(8,209,940)
(6,733,764)

  
(8,209,939)
(6,733,763)


Page 1

 
GLADE CLEARWATER LIMITED
REGISTERED NUMBER: 13943514
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 December 2025.




Idan Moskovich
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
GLADE CLEARWATER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Glade Clearwater Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registration number 13943514). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
GLADE CLEARWATER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GLADE CLEARWATER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 January 2024
4,181,248



At 31 December 2024

4,181,248



Depreciation


Charge for the year on owned assets
1,045,312



At 31 December 2024

1,045,312



Net book value



At 31 December 2024
3,135,936



At 31 December 2023
4,181,248

Page 5

 
GLADE CLEARWATER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024
25,868,752



At 31 December 2024
25,868,752

The 2024 valuations were made by Knight Frank LLP, on an open market value for existing use basis.





If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

As restated
2024
2023
£
£


Historic cost
32,211,572
32,211,572

32,211,572
32,211,572


6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,029,434
1,569,237

1,029,434
1,569,237



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
1,532,824
1,155,516

Other taxation and social security
136,697
138,072

Other creditors
134,922
134,861

Accruals and deferred income
963,556
776,240

2,767,999
2,204,689


Page 6

 
GLADE CLEARWATER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,651,047
16,245,000

Other loans
19,825,015
19,903,311

35,476,062
36,148,311



9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
1,532,824
1,155,516


1,532,824
1,155,516


Amounts falling due 2-5 years

Bank loans
15,651,047
16,245,000

Other loans
19,825,015
19,903,311


35,476,062
36,148,311


37,008,886
37,303,827



10.


Prior year adjustment

Following a capital expenditure review it was determined that £4,181,248 of the purchase price of theinvestment property purchased in the prior year in fact related to plant and machinery included within theproperty. This has therefore been reclassified. There was no impact on the profit and loss of the Company from this change.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 3 December 2025 by Jamie Taylor (Senior statutory auditor) on behalf of Harris & Trotter LLP.

 
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