Stuart Clarke Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06246802 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Stuart Clarke Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Clarke

Mrs G Clarke

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

06246802 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

27,858

-

Investments

6

335,000

Investment property

7

312,418

-

675,276

335,000

CURRENT ASSETS

Debtors

8

229,472

401,635

Cash at bank

12,705

20,000

242,177

421,635

CREDITORS

Amounts falling due within one year

9

16,901

25,176

NET CURRENT ASSETS

225,276

396,459

TOTAL ASSETS LESS CURRENT
LIABILITIES

900,552

731,459

CREDITORS

Amounts falling due after more than one
year

10

22,397

-

NET ASSETS

878,155

731,459

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

878,055

731,359

SHAREHOLDERS' FUNDS

878,155

731,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mr S Clarke - Director

1.	STATUTORY INFORMATION

Stuart Clarke 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.

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 company's share of the profits of the partnership.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Motor vehicles

-

25% on cost

Investment property

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

283,333

AMORTISATION

At 1 September 2024

and 31 August 2025

283,333

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

Goodwill arose on the purchase of the company's share in a partnership.

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

32,995

At 31 August 2025

32,995

DEPRECIATION

Charge for year

5,137

At 31 August 2025

5,137

NET BOOK VALUE

At 31 August 2025

27,858

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

and 31 August 2025

335,000

NET BOOK VALUE

At 31 August 2025

335,000

At 31 August 2024

335,000

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2025

335,000

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

335,000

Fixed asset investments were valued on an open market basis on 31 August 2025 by Mr S Clarke .

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

312,418

At 31 August 2025

312,418

NET BOOK VALUE

At 31 August 2025

312,418

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

312,418

Investment property was valued on an open market basis on 31 August 2025 by Mr S Clarke .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Due from partnership interest

214,914

188,423

Directors' current accounts

14,558

213,212

229,472

401,635

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Finance leases

2,596

-

Tax

12,625

24,072

Accruals and deferred income

1,680

1,104

16,901

25,176

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Finance leases

22,397

-

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary Shares

£1

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

Mr S Clarke

Balance outstanding at start of year

213,212

176,569

Amounts advanced

222,546

226,117

Amounts repaid

(421,200

)

(189,474

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

14,558

213,212

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% to 5th April 2025 and 3.75% thereafter.