CLARKE'S ENVIRONMENTAL LIMITED


Directors	CLARKE, Richard Peter
	GERRARD, Michael
	HOUSTON-CLARKE, Hazel Laura
	MCGURK, Michael Philip


Company Secretary	HOUSTON-CLARKE, Hazel Laura


Registered Address	2 Moxon Court, Thurston Road
	Northallerton
	North Yorkshire
	DL6 2NG


Registered Number	05895979 (England and Wales)

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

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.

	Defined contribution pension plan
	The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	-	5
Office Equipment	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Stocks and work in progress

Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). 

At each date of Statement of Financial Position, stocks are assessed for impairment.  If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell.  The impairment loss is recognised immediately in the Income Statement.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	30		54

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 October 24	21,303	174,062	842,800	29,112	1,067,277
Additions	-	-	82,260	2,739	84,999
Disposals	-	-	(179,290)	-	(179,290)
At 30 September 25	21,303	174,062	745,770	31,851	972,986
Depreciation and impairment
At 01 October 24	20,479	124,389	382,546	20,972	548,386
Charge for year	823	13,844	144,262	1,324	160,253
On disposals	-	-	(82,419)	-	(82,419)
At 30 September 25	21,302	138,233	444,389	22,296	626,220
Net book value
At 30 September 25	1	35,829	301,381	9,555	346,766
At 30 September 24	824	49,673	460,254	8,140	518,891

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	323,511	750,084
Other debtors	1,221,256	1,125,095
Prepayments and accrued income	-	42,211
Total	1,544,767	1,917,390

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	100,854	384,578
Bank borrowings and overdrafts	76,756	155,804
Taxation and social security	242,872	156,387
Finance lease and HP contracts	110,043	155,589
Other creditors	516,872	389,324
Accrued liabilities and deferred income	133,203	191,916
Total	1,180,600	1,433,598


	Hire Purchase creditors are secured by the asset to which they relate.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	169,416	63,708
Other creditors	286,730	336,638
Total	456,146	400,346


	Included in Other creditors are hire purchase liabilities of £286,730 (2025: £336,638). Assets held under hire purchase are secured against the assets to which they relate.

7.	Secured creditors
	The following secured debts are included within creditors: Bank overdraft £12,994 (2024 - £92,838), Bank loan £233,178 (2024 - £127,694), Hire purchase contracts £396,773 (2024 - £492,227)

8.	Provisions for liabilities
	The provision for deferred tax is made up of £86,600 (2024 - £124,168) in respect of accelerated capital allowances.

	2025	2024
	£	£
Net deferred tax liability (asset)	86,600	124,168
Total	86,600	124,168

9.	Operating lease commitments
	At 30 September 2025 the company had future minimum lease payments under non-cancellable operating leases of £34,125 (2024 - £44,625).

10.	Further information regarding the company's financial position
	The directors acknowledge that these accounts were filed later than the statutory deadline. The delay arose as a result of an unforeseen software outage which affected the preparation and electronic submission of the accounts. Upon identification of the issue, corrective action was taken promptly and the accounts were submitted at the earliest opportunity.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		346,766		518,891
			346,766		518,891
Current assets
Stocks		15,000		135,679
Debtors	4	1,544,767		1,917,390
		1,559,767		2,053,069
Creditors amounts falling due within one year	5	(1,180,600)		(1,433,598)
Net current assets (liabilities)			379,167		619,471
Total assets less current liabilities			725,933		1,138,362
Creditors amounts falling due after one year	6		(456,146)		(400,346)
Provisions for liabilities	8		(86,600)		(124,168)
Net assets			183,187		613,848
Capital and reserves
Called up share capital			112		112
Profit and loss account			183,075		613,736
Shareholders' funds			183,187		613,848