Registration number: 11747596

Clifton Deaf Services Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Clifton Deaf Services Ltd

Company Information

Director

Nikki Harris

Registered office

12 Upper Berkeley Place Clifton Bristol BS8 1JS

Accountants

Stone & Co Chartered Accountants 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Clifton Deaf Services Ltd

(Registration number: 11747596)
Balance Sheet as at 31 January 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	4		2,701	942
Current assets
Stocks	5	275		437
Debtors	6	30,642		40,188
Cash at bank and in hand		2,205		2,015
		33,122		42,640
Creditors: Amounts falling due within one year	7	(33,017)		(35,743)
Net current assets			105	6,897
Total assets less current liabilities			2,806	7,839
Provisions for liabilities			(675)	(185)
Net assets			2,131	7,654
Capital and reserves
Called up share capital		100		100
Retained earnings		2,031		7,554
Shareholders' funds			2,131	7,654

Clifton Deaf Services Ltd

(Registration number: 11747596)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 June 2026
 

.........................................

Nikki Harris
Director

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Clifton Deaf Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
12 Upper Berkeley Place
Clifton
Bristol
BS8 1JS

These financial statements were authorised for issue by the director on 2 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Clifton Deaf Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Clifton Deaf Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Clifton Deaf Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 February 2025	7,721	7,721
Additions	2,499	2,499
At 31 January 2026	10,220	10,220
Depreciation
At 1 February 2025	6,779	6,779
Charge for the year	740	740
At 31 January 2026	7,519	7,519
Carrying amount
At 31 January 2026	2,701	2,701
At 31 January 2025	942	942

5

Stocks

	2026 £	2025 £
Work in progress	275	437

6

Debtors

Current	2026 £	2025 £
Trade debtors	6,734	9,027
Other debtors	23,908	31,161
	30,642	40,188

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	26,435	29,731
Accruals and deferred income	240	240
Other creditors	6,342	5,772
	33,017	35,743

Clifton Deaf Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8	Related party transactions

Beneficial loans from the company attract interest and are repayable on demand. Loans to the company are interest free and repayable on demand.

Transactions with the director

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Nikki Harris
DLA Transactions	23,330	58,355	(63,779)	17,906

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Nikki Harris
DLA Transactions	22,309	67,259	(66,238)	23,330