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Registration number: 09648908

Anthony Clark & Co Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Anthony Clark & Co Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Anthony Clark & Co Limited

Company Information

Directors | G M J Bentley P M Matthews R W French J E Brennan

Registered office | 16A Guildhall Street Lincoln LN1 1TT

Anthony Clark & Co Limited

Directors' Report for the Year Ended 31 August 2025

The Directors present their report and the financial statements for the year ended 31 August 2025.

Directors of the Company

The Directors who held office during the year were as follows:

G M J Bentley

P M Matthews (appointed 13 November 2024)

R W French (appointed 13 November 2024)

J E Brennan (appointed 13 November 2024)

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 July 2026 and signed on its behalf by:

......................................... G M J Bentley Director

Anthony Clark & Co Limited

(Registration number: 09648908)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 132,000 | 140,800
Tangible assets | 5 | 2,699 | 4,455
|  | 134,699 | 145,255
Current assets |  |  |
Debtors | 6 | 148,773 | 160,015
Cash at bank and in hand |  | 4,503 | 1,128
|  | 153,276 | 161,143
Creditors: Amounts falling due within one year | 7 | (176,216) | (173,085)
Net current liabilities |  | (22,940) | (11,942)
Total assets less current liabilities |  | 111,759 | 133,313
Provisions for liabilities |  | (411) | (792)
Net assets |  | 111,348 | 132,521
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Capital redemption reserve |  | 1 | 1
Retained earnings |  | 111,346 | 132,519
Shareholders' funds |  | 111,348 | 132,521

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 July 2026 and signed on its behalf by:

......................................... G M J Bentley Director |  |

Anthony Clark & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private limited company incorporated in England and Wales and the company registration number is 09648908.

The address of its registered office is:
16A Guildhall Street
Lincoln
LN1 1TT

These financial statements cover the individual entity, Anthony Clark & Co Limited.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102, including Section 1A - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Anthony Clark & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% straight line and 15% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 25 year straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price, less provision for the impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Anthony Clark & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Amounts due under contracts- not yet invoiced

Amounts due under contracts but not yet invoiced is valued at the accrual of the right to consideration as contract activity progresses by reference to the value of work performed.

Client accounts

Client accounts comprise money held on deposit on behalf of clients.

3 | Staff numbers

The average number of persons employed by the Company during the year, was 8 (2024 - 13).

Anthony Clark & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 220,000 | 220,000
At 31 August 2025 | 220,000 | 220,000
Amortisation
At 1 September 2024 | 79,200 | 79,200
Amortisation charge | 8,800 | 8,800
At 31 August 2025 | 88,000 | 88,000
Carrying amount
At 31 August 2025 | 132,000 | 132,000
At 31 August 2024 | 140,800 | 140,800

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 92,404 | 92,404
At 31 August 2025 | 92,404 | 92,404
Depreciation
At 1 September 2024 | 87,949 | 87,949
Charge for the year | 1,756 | 1,756
At 31 August 2025 | 89,705 | 89,705
Carrying amount
At 31 August 2025 | 2,699 | 2,699
At 31 August 2024 | 4,455 | 4,455

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 58,199 | 108,749
Prepayments | - | 1,356
Other debtors | 90,574 | 49,910
| 148,773 | 160,015

Anthony Clark & Co Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts | 9 | 85,085 | 50,430
Trade creditors |  | 4,466 | 6,589
Taxation and social security |  | 73,888 | 72,204
Accruals and deferred income |  | 11,836 | 42,950
Other creditors |  | 941 | 912
|  | 176,216 | 173,085

Creditors include bank loans and overdrafts of £85,085 (2024 - £50,430) on which security has been given by the company.

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 85,085 | 50,430
Other borrowings | 941 | 912
| 86,026 | 51,342