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Registered number: 14002391
Clobr Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
SQK Accountancy Ltd
Colony
Jactin House
Manchester
Greater Manchester
M4 6WX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14002391
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,605 22,472
14,605 22,472
CURRENT ASSETS
Stocks 5 129,224 122,721
Debtors 6 9,692 12,349
Cash at bank and in hand 9,233 28,304
148,149 163,374
Creditors: Amounts Falling Due Within One Year 7 (195,949 ) (191,498 )
NET CURRENT ASSETS (LIABILITIES) (47,800 ) (28,124 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,195 ) (5,652 )
NET LIABILITIES (33,195 ) (5,652 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (33,196 ) (5,653 )
SHAREHOLDERS' FUNDS (33,195) (5,652)
Page 1
Page 2
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr T Wilcock
Director
22/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clobr Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14002391 . The registered office is 36 Herne Road, Petersfield, GU31 4DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight-line
Fixtures & Fittings 20% straight line, 33% straight-line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 2,551 35,747 38,298
As at 31 March 2025 2,551 35,747 38,298
Depreciation
As at 1 April 2024 1,276 14,550 15,826
Provided during the period 637 7,230 7,867
As at 31 March 2025 1,913 21,780 23,693
Net Book Value
As at 31 March 2025 638 13,967 14,605
As at 1 April 2024 1,275 21,197 22,472
5. Stocks
2025 2024
£ £
Stock 129,224 122,721
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 9,692 12,349
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 41,157 53,510
Other creditors 153,827 136,608
Taxation and social security 965 1,380
195,949 191,498
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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