Registration number: 07559185

Alan J Cluett Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Alan J Cluett Ltd

Company Information

Director

Mr AJ Cluett

Registered office

Mole End Shorts Green Lane Motcombe Dorset SP7 9PA

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Alan J Cluett Ltd

(Registration number: 07559185)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,807	492
Current assets
Debtors	5	2,342	6,658
Cash at bank and in hand		4,467	3,689
		6,809	10,347
Creditors: Amounts falling due within one year	6	(8,792)	(7,825)
Net current (liabilities)/assets		(1,983)	2,522
Total assets less current liabilities		8,824	3,014
Creditors: Amounts falling due after more than one year	6	(6,563)	-
Provisions for liabilities		(1,915)	(93)
Net assets		346	2,921
Capital and reserves
Called up share capital		100	100
Retained earnings		246	2,821
Shareholders' funds		346	2,921

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 December 2025
 

Mr AJ Cluett Director

Alan J Cluett Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mole End
Shorts Green Lane
Motcombe
Dorset
SP7 9PA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Alan J Cluett Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% Reducing balance
Plant and machinery	20% Reducing balance
Office equipment	33% Reducing balance

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Alan J Cluett Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	2,506	631	-	3,137
Additions	-	515	12,600	13,115
At 31 March 2025	2,506	1,146	12,600	16,252
Depreciation
At 1 April 2024	2,099	546	-	2,645
Charge for the year	82	198	2,520	2,800
At 31 March 2025	2,181	744	2,520	5,445
Carrying amount
At 31 March 2025	325	402	10,080	10,807
At 31 March 2024	407	85	-	492

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	5,124
Prepayments	198	198
Other debtors	2,144	1,336
	2,342	6,658

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	2,625	-
Trade creditors		709	1,720
Taxation and social security		2,000	4,470
Accruals and deferred income		540	528
Other creditors		2,918	1,107
		8,792	7,825

Alan J Cluett Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	6,563	-

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	6,563	-

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	2,625	-

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	2,376	3,990
Later than one year and not later than five years	1,584	3,960
	3,960	7,950

The amount of non-cancellable operating lease payments recognised as an expense during the year was £3,990 (2024 - £5,603).

9	Related party disclosures

The controlling party is A J Cluett.