REGISTERED NUMBER: 09210715 (England and Wales)

CLIFFE HOUSE (ORGANICS) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T M Royle

REGISTERED OFFICE:

Unit 3a, Near Bank,

Shelley

Huddersfield

West Yorkshire

HD8 8LS

REGISTERED NUMBER:

09210715 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Intangible assets

4

-

918

Tangible assets

5

8,095

10,652

8,095

11,570

CURRENT ASSETS

Stocks

14,346

42,984

Debtors

6

18,884

20,146

Cash at bank

3,129

3,352

36,359

66,482

CREDITORS

Amounts falling due within one year

7

(46,362

)

(52,637

)

NET CURRENT (LIABILITIES)/ASSETS

(10,003

)

13,845

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,908

)

25,415

CREDITORS

Amounts falling due after more than one year

8

(9,491

)

(20,827

)

PROVISIONS FOR LIABILITIES

11

-

(726

)

NET (LIABILITIES)/ASSETS

(11,399

)

3,862

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(11,499

)

3,762

SHAREHOLDERS' FUNDS

(11,399

)

3,862

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 director acknowledges his 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 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 director and authorised for issue on 23 June 2026 and were signed by:

T M Royle - Director

1.	STATUTORY INFORMATION

Cliffe House (Organics) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The business is at present dependent on support from the director and shareholders.

Turnover

Turnover is recognised on the supply of goods to the customer excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 5% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price.

Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Grants

Grants represent funding support received from the local authority. The support is focused on helping scaleups to develop and enhance their growth plans, identify opportunities for growth and connect with experts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

4,590

AMORTISATION

At 1 October 2024

3,672

Charge for year

918

At 30 September 2025

4,590

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

918

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

40,577

DEPRECIATION

At 1 October 2024

29,925

Charge for year

2,557

At 30 September 2025

32,482

NET BOOK VALUE

At 30 September 2025

8,095

At 30 September 2024

10,652

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,222

15,077

Other debtors

6,662

5,069

18,884

20,146

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,336

9,706

Taxation and social security

9,302

4,088

Other creditors

25,724

38,843

46,362

52,637

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,491

20,827

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

4,465

Between one and five years

39,992

65,624

39,992

70,089

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

20,827

30,533

A proportion of outstanding bank loans are secured by the Government under the Bounce Back loan initiative.

Secured creditors include a Funding Circle loan secured by personal guarantee of the shareholders.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

726

Deferred

tax

£

Balance at 1 October 2024

726

Utilised during year

(726

)

Balance at 30 September 2025

-

12.	RELATED PARTY DISCLOSURES

Loans owing to minority shareholders of £24,064 (2024 - £38,032) were outstanding at the year end. The amounts are interest free and repayable on demand.