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Company Registration No. 14187361 (England and Wales)
Claughton Homes Ltd Unaudited accounts for the year ended 31 July 2025
Claughton Homes Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Claughton Homes Ltd Company Information for the year ended 31 July 2025
Director
Samuel Oyston
Company Number
14187361 (England and Wales)
Registered Office
CLAUGHTON HALL FARLETON OLD ROAD CLAUGHTON LANCASTER LA2 9SA ENGLAND
Accountants
Walling Accountants Unit 1B Hallidays Farm Bilsborrow Preston PR3 0RU
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Claughton Homes Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
34,217
44,677
Current assets
Debtors
5
-
1,301
Cash at bank and in hand
769
828
769
2,129
Creditors: amounts falling due within one year
6
(72,830)
(67,860)
Net current liabilities
(72,061)
(65,731)
Net liabilities
(37,844)
(21,054)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(37,845)
(21,055)
Shareholders' funds
(37,844)
(21,054)
For the year ending 31 July 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 May 2026 and were signed on its behalf by
Samuel Oyston Director Company Registration No. 14187361
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Claughton Homes Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Claughton Homes Ltd is a private company, limited by shares, registered in England and Wales, registration number 14187361. The registered office is CLAUGHTON HALL FARLETON OLD ROAD, CLAUGHTON, LANCASTER, LA2 9SA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
20% on reducing balance
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
5,067
66,542
71,609
Additions
-
427
427
At 31 July 2025
5,067
66,969
72,036
Depreciation
At 1 August 2024
831
26,101
26,932
Charge for the year
725
10,162
10,887
At 31 July 2025
1,556
36,263
37,819
Net book value
At 31 July 2025
3,511
30,706
34,217
At 31 July 2024
4,236
40,441
44,677
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Claughton Homes Ltd Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
-
1,301
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
952
-
Other creditors
1,951
2,451
Loans from directors
68,674
63,897
Accruals
1,253
1,512
72,830
67,860
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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