Cliftons of Wrexham Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04671099

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,000		32,646
Investment Properties	5		138,938		137,198

			165,938		169,844
CURRENT ASSETS
Stocks	6	33,475		42,000
Debtors	7	3,431		5,620
Cash at bank and in hand		177,993		159,523

		214,899		207,143
Creditors: Amounts Falling Due Within One Year	8	(77,064 )		(57,286 )

NET CURRENT ASSETS (LIABILITIES)			137,835		149,857

TOTAL ASSETS LESS CURRENT LIABILITIES			303,773		319,701

Creditors: Amounts Falling Due After More Than One Year	9		(34,884 )		(59,379 )

NET ASSETS			268,889		260,322

CAPITAL AND RESERVES
Called up share capital	10		101		101
Profit and Loss Account			268,788		260,221

SHAREHOLDERS' FUNDS			268,889		260,322

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Cliftons of Wrexham Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 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

P R Clifton Director	D Clifton Director
18 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cliftons of Wrexham Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04671099 . The registered office is 124 Rhosnesni Lane, Wrexham, North Wales, LL12 7NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

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 gas and central heating 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:

Property Improvements	10% on cost
Motor Vehicles	25% on net book value
Plant & Machinery	25% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Cliftons of Wrexham Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Property Improvements	Motor Vehicles	Plant & Machinery	Total
	£	£	£	£
Cost
As at 1 March 2025	154,011	19,142	3,956	177,109
Additions	-	-	748	748

As at 28 February 2026	154,011	19,142	4,704	177,857

Depreciation
As at 1 March 2025	124,755	15,923	3,785	144,463
Provided during the period	5,313	805	276	6,394

As at 28 February 2026	130,068	16,728	4,061	150,857

Net Book Value
As at 28 February 2026	23,943	2,414	643	27,000

As at 1 March 2025	29,256	3,219	171	32,646

5. Investment Property

	2026
	£
Fair Value
As at 1 March 2025	137,198
Additions	1,740

As at 28 February 2026	138,938

6. Stocks

	2026	2025
	£	£
Materials	33,475	42,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	87	-
Other debtors	3,344	5,620

	3,431	5,620

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Cliftons of Wrexham Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	18,803	24,604
Other loans	18,200	18,200
Other creditors	38,343	14,116
Taxation and social security	1,718	366

	77,064	57,286

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	34,884	59,379

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	101	101

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	20,000	20,000
Later than one year and not later than five years	16,667	35,000

	36,667	55,000

12. Related Party Transactions

The directors have made an interest free loan available to the company of £2,506 (2025: £1,570) which is repayable on demand.

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