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Registered number: 14259420
Clarke Property Management (Lutterworth) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
HMD Accountants Ltd
Harborough House
No. 1 Lonbdon Road
Oadby
Leicester
LE2 5DL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14259420
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 50,587 -
Tangible Assets 5 2,802 513
53,389 513
CURRENT ASSETS
Debtors 6 11,650 8,700
Cash at bank and in hand 67,126 47,672
78,776 56,372
Creditors: Amounts Falling Due Within One Year 7 (105,461 ) (43,989 )
NET CURRENT ASSETS (LIABILITIES) (26,685 ) 12,383
TOTAL ASSETS LESS CURRENT LIABILITIES 26,704 12,896
Creditors: Amounts Falling Due After More Than One Year 8 (29,884 ) (15,000 )
NET LIABILITIES (3,180 ) (2,104 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (3,181 ) (2,105 )
SHAREHOLDERS' FUNDS (3,180) (2,104)
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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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 1 May 2026 and were signed on its behalf by:
Mr Harry Clarke
Director
1 May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clarke Property Management (Lutterworth) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14259420 . The registered office is Eagle House, Bilton Way, Lutterworth, LE17 4JA .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the  year was 2 (2024: 3)
2 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 -
Additions 56,208
As at 31 July 2025 56,208
...CONTINUED
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Amortisation
As at 1 August 2024 -
Provided during the period 5,621
As at 31 July 2025 5,621
Net Book Value
As at 31 July 2025 50,587
As at 1 August 2024 -
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 August 2024 684
Additions 3,223
As at 31 July 2025 3,907
Depreciation
As at 1 August 2024 171
Provided during the period 934
As at 31 July 2025 1,105
Net Book Value
As at 31 July 2025 2,802
As at 1 August 2024 513
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,855
Other debtors 11,650 6,845
11,650 8,700
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,575 8,605
Other loans 5,000 5,000
Other creditors 63,984 21,727
Taxation and social security 11,902 8,657
105,461 43,989
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 15,000 15,000
Other creditors 14,884 -
29,884 15,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Ultimate Controlling Party
The company's ultimate controlling party is H Clarke.
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