REGISTERED NUMBER: 00684917 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

A. R. CLARKE (BUILDERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J B Wicks

SECRETARY:

Mrs T J Drury

REGISTERED OFFICE:

Forest Road

Gosfield Airfield

Gosfield

Halstead

Essex

CO9 1SA

REGISTERED NUMBER:

00684917 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

89,892

Tangible assets

4

76,369

7,800,000

Investment property

5

8,595,000

7,889,892

8,671,369

CURRENT ASSETS

3,893,871

Stocks

6

3,388,810

46,364

Debtors

7

53,079

417,531

Cash at bank and in hand

329,486

4,357,766

3,771,375

CREDITORS

927,377

Amounts falling due within one year

8

1,046,141

3,430,389

NET CURRENT ASSETS

2,725,234

11,320,281

TOTAL ASSETS LESS CURRENT LIABILITIES

11,396,603

994,009

PROVISIONS FOR LIABILITIES

994,951

10,326,272

NET ASSETS

10,401,652

CAPITAL AND RESERVES

500,000

Called up share capital

500,000

2,292,357

Fair value reserve

9

2,300,547

7,533,915

Retained earnings

9

7,601,105

10,326,272

SHAREHOLDERS' FUNDS

10,401,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 January 2026 and were signed by:

J B Wicks - Director

1.	STATUTORY INFORMATION

A. R. Clarke (Builders) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing work in progress and trade debtor balances.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 25% on reducing balance and 15% on reducing balance

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value are recognised in the profit and loss account.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

Totals

machinery

vehicles

equipment

£

£

£

£

COST OR VALUATION

At 1 May 2024

273,667

114,254

151,524

7,889

Additions

6,558

625

-

5,933

Disposals

(1,515

)

-

-

(1,515

)

At 30 April 2025

278,710

114,879

151,524

12,307

DEPRECIATION

At 1 May 2024

183,775

79,793

98,938

5,044

Charge for year

19,668

5,264

13,146

1,258

Eliminated on disposal

(1,102

)

-

-

(1,102

)

At 30 April 2025

202,341

85,057

112,084

5,200

NET BOOK VALUE

At 30 April 2025

76,369

29,822

39,440

7,107

At 30 April 2024

89,892

34,461

52,586

2,845

Cost or valuation at 30 April 2025 is represented by:

Plant and

Motor

Computer

Totals

machinery

vehicles

equipment

£

£

£

£

Cost

278,710

114,879

151,524

12,307

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

7,800,000

Additions

978,660

Disposals

(150,903

)

Revaluations

(32,757

)

At 30 April 2025

8,595,000

NET BOOK VALUE

At 30 April 2025

8,595,000

At 30 April 2024

7,800,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2016

2,176,074

Valuation in 2017

(76,079

)

Valuation in 2018

90,000

Valuation in 2019

87,295

Valuation in 2020

422,534

Valuation in 2021

(75,015

)

Valuation in 2022

660,408

Valuation in 2023

587,881

Valuation in 2024

108,690

Valuation in 2025

(32,757

)

Cost

4,645,969

8,595,000

If Investment property had not been revalued it would have been included at the following historical cost:

30.4.25

30.4.24

£

£

Cost

4,645,969

3,818,212

Investment property was valued on an open market basis on 30 April 2025 by Mr J B Wicks, director .

6.

STOCKS

30.4.25

30.4.24

£

£

Work-in-progress

3,388,810

3,893,871

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

2,106

2,094

Other debtors

50,973

44,270

53,079

46,364

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

36,740

48,284

Taxation and social security

36,597

4,894

Other creditors

972,804

874,199

1,046,141

927,377

9.

RESERVES

Included within reserves is a fair value reserve, which has been created through the process of revaluing the investment property held to its open market value each year. The reserve is also adjusted annually for any movements in deferred tax.

In accordance with FRS102, the fair value reserve is a 'non-distributable' reserve and is separately disclosed in the balance sheet.