Accounts



















	CLEMENTS SUPERSTORE LTD



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 MARCH 2025

	CLEMENTS SUPERSTORE LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025


	DIRECTORS

	Mr J S Rai
	Mrs P K Rai


	SECRETARY

	Mrs P K Rai

	REGISTERED OFFICE

	1-2 Gloucester Road, Haverhill, Suffolk, CB9 8JN


	COMPANY REGISTERED NUMBER

	04986073


	ACCOUNTANT

	Haartwells Ltd
	Chartered Certified Accountants
	25 Park Street West, Luton, Bedfordshire, LU1 3BE

	page 1

	CLEMENTS SUPERSTORE LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025



	CONTENTS

	Pages


	3-4	Statement of Financial Position


	5-9	Notes to the Financial Statements

	page 2

CLEMENTS SUPERSTORE LTD
Company registered number: 04986073
STATEMENT OF FINANCIAL POSITION AT 31 March 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Property, plant and equipment	4		14,700	18,901
Investment property	5		180,000	180,000
			194,700	198,901
CURRENT ASSETS
Inventories		21,950		22,750
Debtors	6	254,650		134,650
Cash at bank and in hand		230,404		234,467
		507,004		391,867
CREDITORS: Amounts falling due within one year	7	96,832		79,922
NET CURRENT ASSETS			410,172	311,945
TOTAL ASSETS LESS CURRENT LIABILITIES			604,872	510,846

CREDITORS: Amounts falling due after more than one year	8		(2,963)	(13,494)
NET ASSETS			£601,909	£497,352

CAPITAL AND RESERVES
Called up share capital			100	100
Retained earnings			601,809	497,252
SHAREHOLDERS' FUNDS			£601,909	£497,352

	The notes on pages 5-9 form part of these financial statements

	page 3

CLEMENTS SUPERSTORE LTD
Company registered number: 04986073
STATEMENT OF FINANCIAL POSITION AT 31 March 2025 (CONT.)

	Note	2025		2024
		£	£	£



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

	The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

	The financial statements were approved and authorised for issue by the board of directors on 27 November 2025

	Signed on behalf of the board of directors



	Mr J S Rai, Director

	The notes on pages 5-9 form part of these financial statements

	page 4

	CLEMENTS SUPERSTORE LTD
	NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	Clements Superstore Ltd is a Private Limited Company incorporated in England and Wales.

	The company's registered number and registered office address can be found on the Company Information page.

	These financial statements are the first financial statements that comply with FRS 102. The date of transition is 1 April 2024.

	The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

	Basis of accounting


	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Taxation


	Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


1e.	Investment property

	Investment properties are initially recognised at cost, properties whose fair value can be measured reliably are subsequently measured at fair value. The surplus or deficit on revaluation is recognised in the profit and loss account accumulated in the profit and loss reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year.


1f.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Plant and machinery	Reducing balance 25%
	Vehicles	Reducing balance 25%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%

	The notes on pages 5-9 form part of these financial statements

	page 5

	CLEMENTS SUPERSTORE LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1g.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.


1h.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.


1i.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.


1j.	Interest bearing borrowings

	All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.


1k.	Leased assets

	Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024

	Management and administration	2	2
	Production and sales	3	4
		5	6

	The notes on pages 5-9 form part of these financial statements

	page 6

	CLEMENTS SUPERSTORE LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



3.	INTANGIBLE FIXED ASSETS

		Goodwill	Total
		£	£
	Cost

	At 1 April 2024	105,000	105,000
	At 31 March 2025	105,000	105,000
	Amortisation

	At 1 April 2024	105,000	105,000
	At 31 March 2025	105,000	105,000

	Net Book Amounts

	At 31 March 2025	-	-


4.	PROPERTY, PLANT AND EQUIPMENT
		Plant &
		Machinery	Total
		£	£
	Cost

	At 1 April 2024	87,935	87,935

	At 31 March 2025	87,935	87,935

	Depreciation

	At 1 April 2024	69,034	69,034
	For the year	4,201	4,201
	At 31 March 2025	73,235	73,235

	Net Book Amounts

	At 31 March 2025	14,700	14,700
	At 31 March 2024	18,901	18,901

	The notes on pages 5-9 form part of these financial statements

	page 7

	CLEMENTS SUPERSTORE LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



	Investment Properties

			Total
			£
	Fair value at 1 April 2024		180,000
	Acquisitions through business combinations
	Fair value at 31 March 2025		180,000



6.	DEBTORS	2025	2024
		£	£
	Trade debtors	144,650	104,650
	Other Debtors	110,000	30,000
		£254,650	£134,650



7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Loans	10,000	10,000
	Trade creditors	16,839	20,593
	Corporation tax	46,219	34,595
	Other taxes and social security	9,492	8,017
	Other creditors	11,884	6,717
	Accruals and deferred income	2,398	-
		£96,832	£79,922

	The notes on pages 5-9 form part of these financial statements

	page 8

	CLEMENTS SUPERSTORE LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



8.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	2,963	13,494
		£2,963	£13,494



	Analysis of borrowings:

	Due within five years:
	within 1 year
	other	10,000	10,000
	within 1-2 years
	bank	2,963	10,000
		£12,963	£20,000

	Due after five years:
	wholly or in part by instalments	-	3,494
	otherwise than by instalments	-	-
		£-	£3,494

	The notes on pages 5-9 form part of these financial statements

	page 9