Registration number: 03655433

Clifton Environmental Services Limited

(Registration number: 03655433)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,488	1,815
Other financial assets	5	511,890	432,858
		514,378	434,673
Current assets
Debtors	6	409,782	268,750
Cash at bank and in hand		1,062,414	925,682
		1,472,196	1,194,432
Creditors: Amounts falling due within one year	7	(258,604)	(203,085)
Net current assets		1,213,592	991,347
Total assets less current liabilities		1,727,970	1,426,020
Provisions for liabilities		(622)	(454)
Net assets		1,727,348	1,425,566
Capital and reserves
Called up share capital		120	120
Fair value reserve		75,531	59,131
Profit and loss account		1,651,697	1,366,315
Shareholders' funds		1,727,348	1,425,566

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

......................................... Mr G N Jones Director

Clifton Environmental Services Limited

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: Strathyre, Three Households, Chalfont St. Giles, Buckinghamshire, HP8 4LW.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

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.

Clifton Environmental Services Limited

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

Tangible assets

Tangible assets are stated in the statement of financial position 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
Fittings, fixtures and equipment	25% reducing balance

Investments

Investments in equity shares which are publicly traded or where fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Clifton Environmental Services Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2024	5,360	5,360
Additions	1,505	1,505
At 31 March 2025	6,865	6,865
Depreciation
At 1 April 2024	3,545	3,545
Charge for the year	832	832
At 31 March 2025	4,377	4,377
Carrying amount
At 31 March 2025	2,488	2,488
At 31 March 2024	1,815	1,815

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 April 2024	432,858	432,858
Revaluations	16,400	16,400
Additions	62,632	62,632
At 31 March 2025	511,890	511,890
Impairment
Carrying amount
At 31 March 2025	511,890	511,890

Clifton Environmental Services Limited

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

6

Debtors

	2025 £	2024 £
Trade debtors	111,781	81,642
Other debtors	294,314	158,549
Prepayments	3,687	28,559
	409,782	268,750

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Taxation and social security	254,331	188,233
Accruals and deferred income	3,430	3,333
Other creditors	843	11,519
	258,604	203,085

8	Related party transactions

The following amounts were advanced to the directors during the year. Interest was charged at HMRC's beneficial loan interest rate of 2.25% (2024: 2.25%) resulting in an interest charge of £2,521 (2024: £3,041). The loan is unsecured and repayable on demand.

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
Mr G N Jones
Amounts advanced	130,488	(130,488)	-
	-	-	-
	130,488	(130,488)	-

2024	At 1 April 2023 £	Advances to director £	At 31 March 2024 £
Mr G N Jones
Amounts advanced	124,142	6,346	130,488
	124,142	6,346	130,488