CLARKSON COTTAGES LTD


Director	CLARKSON, Robert


Registered Address	125 Queen Street
	Whitehaven
	CA28 7QF


Registered Number	14264450 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		94,922		45,733
Investment property	4		107,500		107,500
			202,422		153,233
Current assets
Debtors	5	-		1
Cash at bank and on hand		12,421		3,312
		12,421		3,313
Creditors amounts falling due within one year	6	(155,095)		(86,917)
Net current assets (liabilities)			(142,674)		(83,604)
Total assets less current liabilities			59,748		69,629
Creditors amounts falling due after one year	7		(80,625)		(80,625)
Net assets			(20,877)		(10,996)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(20,977)		(11,096)
Shareholders' funds			(20,877)		(10,996)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 November 2025, and are signed on its behalf by:

CLARKSON, Robert
Director
Registered Company No. 14264450

CLARKSON COTTAGES LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

	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. These values are 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 the Income Statement.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 August 24	49,000	49,000
Additions	56,000	56,000
At 31 July 25	105,000	105,000
Depreciation and impairment
At 01 August 24	3,267	3,267
Charge for year	6,811	6,811
At 31 July 25	10,078	10,078
Net book value
At 31 July 25	94,922	94,922
At 31 July 24	45,733	45,733

4.	Investment property


		£
	Fair value at 01 August 24	107,500
	At 31 July 25	107,500

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1
Total	-	1

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	14	-
Bank borrowings and overdrafts	154,235	86,917
Accrued liabilities and deferred income	846	-
Total	155,095	86,917

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	80,625	80,625
Total	80,625	80,625