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REGISTERED NUMBER: 08218884 (England and Wales)















Unaudited Financial Statements

for the Year Ended

30 September 2025

for

Clay Enterprises Limited
Clay Enterprises Limited (Registered number: 08218884)

Contents of the Financial Statements
for the Year Ended 30 September 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clay Enterprises Limited

Company Information
for the Year Ended 30 September 2025







DIRECTORS: I J Hull
Mrs A L Hull





SECRETARY:





REGISTERED OFFICE: Little Orchard
Bargate Lane
Dedham
Colchester
Essex
CO7 6BN





REGISTERED NUMBER: 08218884 (England and Wales)





ACCOUNTANTS: Stour Valley Tax and Accounts Ltd
Rusty Tiles
Coggeshall Road
Dedham
Colchester
Essex
CO7 6ET
Page 1
Clay Enterprises Limited (Registered number: 08218884)

Balance Sheet
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 268,875 268,875
Investment property 5 235,000 235,000
503,875 503,875

CURRENT ASSETS
Debtors 6 234,824 230,382
Cash at bank 333 19,970
235,157 250,352
CREDITORS
Amounts falling due within one year 7 113,849 133,782
NET CURRENT ASSETS 121,308 116,570
TOTAL ASSETS LESS CURRENT
LIABILITIES
625,183
620,445

CREDITORS
Amounts falling due after more than one
year
8
(159,537
)
(164,538
)

PROVISIONS FOR LIABILITIES (8,335 ) (8,335 )
NET ASSETS 457,311 447,572

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 457,301 447,562
457,311 447,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
Clay Enterprises Limited (Registered number: 08218884)

Balance Sheet - continued
30 September 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:





I J Hull - Director


The notes form part of these financial statements

Page 3
Clay Enterprises Limited (Registered number: 08218884)

Notes to the Financial Statements
for the Year Ended 30 September 2025


1. STATUTORY INFORMATION

Clay Enterprises 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in associates
Investments in associate undertakings are recognised at 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Page 4 continued...
Clay Enterprises Limited (Registered number: 08218884)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025


4. FIXED ASSET INVESTMENTS
Interest
Interest in other
in participating
associate interests Totals
£    £    £   
COST
At 1 October 2024
and 30 September 2025 250,000 18,875 268,875
NET BOOK VALUE
At 30 September 2025 250,000 18,875 268,875
At 30 September 2024 250,000 18,875 268,875

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024
and 30 September 2025 235,000
NET BOOK VALUE
At 30 September 2025 235,000
At 30 September 2024 235,000

Fair value at 30 September 2025 is represented by:
£   
Valuation in 2025 43,869
Cost 191,131
235,000

If investment property had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 191,131 191,131

The investment property was valued on an open market basis basis on 30 September 2025 by the directors. .

Page 5 continued...
Clay Enterprises Limited (Registered number: 08218884)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by participating interests 81,286 76,844
Other debtors 153,538 153,538
234,824 230,382

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 5,000 5,509
Trade creditors 1,337 1,338
Amounts owed to participating interests 95,200 95,458
Other creditors 12,312 31,477
113,849 133,782

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 159,537 164,538

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 159,537 159,538

Page 6