CLUTCH PUTT LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13549669

CLUTCH PUTT LIMITED

Filleted Unaudited Financial Statements

31 August 2025

CLUTCH PUTT LIMITED

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	194,394	196,734

Current assets

Cash at bank and in hand	100	1

Creditors: amounts falling due within one year	5	182,155	189,831
		---------	---------
Net current liabilities		182,055	189,830
		---------	---------
Total assets less current liabilities		12,339	6,904
		--------	-------

Capital and reserves

Called up share capital	100	1
Profit and loss account	12,239	6,903
	--------	-------
Shareholders funds	12,339	6,904
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 August 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

Mr J M C King

Director

Company registration number: 13549669

CLUTCH PUTT LIMITED

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 Powderham Crescent, Exeter, EX4 6DA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Leasehold improvement	-	10% straight line

4. Tangible assets

	Long leasehold property	Leasehold Improvement	Total
	£	£	£
Cost
At 1 September 2024 and 31 August 2025	180,354	23,400	203,754
	---------	--------	---------
Depreciation
At 1 September 2024	–	7,020	7,020
Charge for the year	–	2,340	2,340
	---------	--------	---------
At 31 August 2025	–	9,360	9,360
	---------	--------	---------
Carrying amount
At 31 August 2025	180,354	14,040	194,394
	---------	--------	---------
At 31 August 2024	180,354	16,380	196,734
	---------	--------	---------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	4,013	2,212
Other creditors	178,142	187,619
	---------	---------
	182,155	189,831
	---------	---------