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Company Registration No. 07917599 (England and Wales)
Clifford William Limited Unaudited accounts for the year ended 31 March 2025
Clifford William Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
39 
52 
Investment property
2,308,650 
2,051,650 
2,308,689 
2,051,702 
Current assets
Debtors
4,217 
2,277 
Cash at bank and in hand
18,559 
3,123 
22,776 
5,400 
Creditors: amounts falling due within one year
(181,705)
(185,610)
Net current liabilities
(158,929)
(180,210)
Total assets less current liabilities
2,149,760 
1,871,492 
Creditors: amounts falling due after more than one year
(1,581,501)
(1,354,901)
Provisions for liabilities
Deferred tax
(124,074)
(112,444)
Net assets
444,185 
404,147 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
444,085 
404,047 
Shareholders' funds
444,185 
404,147 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by
Mr Daniel J Jackson Director Company Registration No. 07917599
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Clifford William Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Clifford William Limited is a private company, limited by shares, registered in England and Wales, registration number 07917599. The registered office is First Floor Offices, 25 Sanders Road, Finedon Road Industrial Estate, Wellingborough, Northamptonshire, NN8 4NL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value of gross rent due to the company for the financial year.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
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 accounts. 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 current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
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Clifford William Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
187 
At 31 March 2025
187 
Depreciation
At 1 April 2024
135 
Charge for the year
13 
At 31 March 2025
148 
Net book value
At 31 March 2025
39 
At 31 March 2024
52 
5
Investment property
2025 
£ 
Fair value at 1 April 2024
2,051,650 
Additions
195,790 
Net gain from fair value adjustments
61,210 
At 31 March 2025
2,308,650 
The fair value of investment property was determined by official property valuations and the company directors. The historic cost of these properties totalled £1,655,630 (2024 £1,459,840).
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
4,217 
2,277 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
168,600 
168,600 
Taxes and social security
- 
1,210 
Loans from directors
9,819 
7,132 
Accruals
630 
630 
Deferred income
2,656 
8,038 
181,705 
185,610 
Bank loans of £165,000 included above are secured against the investment properties.
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Clifford William Limited Notes to the Accounts for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,138,646 
778,583 
Loans from directors
353,426 
498,123 
Accruals
89,429 
78,195 
1,581,501 
1,354,901 
Aggregate of amounts that fall due for payment after five years
248,441 
161,472 
Bank loans included above of £1,135,644 (2024 £771,984) are secured against the investment properties.
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 5 -