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Registered Number: 09412055
England and Wales

 

 

 

DAVID CLIFF (MORTIMER) LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

David Cliff (Mortimer) Ltd
Contents Page
For the year ended 31 December 2025
Directors D M Cliff
D P Fraifeld
G S Muden
Registered Number 09412055
Registered Office 43a Peach Street
Wokingham
Berkshire
RG40 1XJ
Accountants Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 December 2025
Directors
The directors who served the company throughout the year were as follows:
D M Cliff
D P Fraifeld
G S Muden
C Robertson

C Robertson (Resigned on 30 June 2025)
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
D M Cliff
Director

Date approved: 28 May 2026
2
Report to the directors on the preparation of the unaudited statutory accounts of David Cliff (Mortimer) Ltd for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of David Cliff (Mortimer) Ltd for the year ended 31 December 2025 which comprise of the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of David Cliff (Mortimer) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of David Cliff (Mortimer) Ltd and state those matters that we have agreed to state to the Board of Directors of David Cliff (Mortimer) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than David Cliff (Mortimer) Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that David Cliff (Mortimer) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of David Cliff (Mortimer) Ltd. You consider that David Cliff (Mortimer) Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of David Cliff (Mortimer) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2025



....................................................
Kirkpatrick and Hopes Limited
Merlin House
Brunel Road
Theale, Reading
Berkshire
RG7 4AB
28 May 2026
3
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Debtors 4 21,927    12,141 
Cash at bank and in hand 109,169    54,460 
131,096    66,601 
Creditors: amount falling due within one year 5 (129,551)   (110,237)
Net current assets 1,545    (43,636)
 
Total assets less current liabilities 1,545    (43,636)
Creditors: amount falling due after more than one year 6 0    (4,167)
Provisions for liabilities 7 0    2,546 
Net assets 1,545    (45,257)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 1,445    (45,357)
Shareholders' funds 1,545    (45,257)
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 May 2026 and were signed on its behalf by:


-------------------------------
D M Cliff
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 January 2024 100  (62,594) (62,494)
Profit/(Loss) for the year 17,237  17,237 
Total comprehensive income for the year -  17,237  17,237 
Total investments by and distributions to owners -  -  - 
At 31 December 2024 100  (45,357) (45,257)
At 01 January 2025 100  (45,357) (45,257)
Profit/(Loss) for the year 46,802  46,802 
Total comprehensive income for the year -  46,802  46,802 
Total investments by and distributions to owners -  -  - 
At 31 December 2025 100  1,445  1,545 
5
General Information
David Cliff (Mortimer) Ltd is a private company, limited by shares, registered in England and Wales, registration number 09412055, registration address 43a Peach Street, Wokingham, Berkshire, RG40 1XJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax. Turnover is recognised when the company obtains the right to consideration as defined in the landlord and tenants agreement. In the case of commissions in respect of property sales, turnover is recognised on ecxhange of contracts.
Pension costs and other post-retirement benefits
The company operates a defined contribution benefit scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 and 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.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvements to property  -  5 years Straight line method
Fixtures & fittings               -  15% Straight line method
Computer equipment         -  33% Straight line method
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Hire purchase and leasing agreements
Assets held under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 5 (2024 : 5).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 January 2025 26,574    28,767    55,341 
Additions -    -    - 
Disposals -    (2,862)   (2,862)
At 31 December 2025 26,574    25,905    52,479 
Depreciation
At 01 January 2025 26,574    28,767    55,341 
Charge for year -    -    - 
On disposals -    (2,862)   (2,862)
At 31 December 2025 26,574    25,905    52,479 
Net book values
Closing balance as at 31 December 2025 -    -    - 
Opening balance as at 01 January 2025 -    -    - 


4.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 16,118    2,893 
Other Debtors 5,809    9,248 
21,927    12,141 

5.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 16,022    14,921 
Amounts Owed to Group Undertakings 48,976    18,603 
Bank Loans & Overdrafts 4,167    10,000 
Taxation and Social Security 27,757    8,519 
Other Creditors 32,629    58,194 
129,551    110,237 

6.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts 0    4,167 
0    4,167 

7.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 0    (2,546)
0    (2,546)

8.

Director’s loan

Directors' advances, credits and guarantees

At the balance sheet date, the following balances existed on loan accounts with the directors:

D M Cliff - £29,949 in credit (2024: £29,949 in credit)
C Robertson - £Nil (2024: £24,975 in credit)

The above loans are interest free and with no fixed date for repayment.
9.

Leasing Agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
.   2025
£		   2024
£
Within one year 16,500  - 
Between one and five years 24,750  - 
10.

Ultimate Controlling Party

The company is under the control of one of its directors D M Cliff.
6