Year Ended
Registration number:
Clarity Copiers Limited
Contents
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Strategic Report |
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Directors' Report |
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Statement of Directors' Responsibilities |
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|
Independent Auditor's Report |
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Statement of Income and Retained Earnings |
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Balance Sheet |
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Notes to the Financial Statements |
Clarity Copiers Limited
Strategic Report for the Year Ended 31 August 2025
The directors present their strategic report for the year ended 31 August 2025.
Principal activity
The principal activity of the company is the sale and service of digital copier/printers, together with other multifunctional and digital reprographic equipment, plus the supply of related software.
Fair review of the business
The company continued to perform well whilst trading conditions remained challenging.
Hardware sales were 1.2% up on the previous year, and service sales .08% down, the overall effect on total turnover was a very marginal decrease of 0.64%.
Having said the preceding, the company still achieved a net profit of £1,168,880 and an increase of 10.7% in net current assets.
The company continued to have no borrowings, with a year end bank balance of £4,826,046, representing an increase of 37% over last year. It’s worth noting that interest earned during the year was £249,013, which was indicative of an all-year-round strong bank balance.
Coupled with an excellent management team and robust financial controls, the company therefore continues to remain secure and be in an enviable position to enhance further trading opportunities.
The directors are therefore of the opinion that the company continued to operate exceptionally well under difficult trading conditions.
The company's key financial and other performance indicators during the year were as follows:
|
Unit |
2025 |
2024 |
|
|
Sales |
£'000 |
16,183 |
16,286 |
|
Gross profit margin |
% |
15 |
15 |
|
Profit/(loss) before tax |
£'000 |
1,169 |
(4,020) |
|
Operating profit/(loss) margin |
% |
7 |
(25) |
The company also uses non-financial KPIs such as customer satisfaction and return custom to gauge its performance.
Clarity Copiers Limited
Strategic Report for the Year Ended 31 August 2025
Going concern
Whilst the directors remain concerned about the change in dynamics of the post covid working environment, during the forthcoming financial year, they are of the opinion that the company is in a particularly strong position. It does not anticipate making any redundancies and has substantial reserves.
Moreover, the company’s sales cover England, Wales and Scotland, therefore it has a strong regional spread of business; as well as a wide geographical spread, our customer base ranges from home office users through to multinational companies in a diverse range of industries therefore if one area or industry is affected adversely, we are not reliant on a particular business type. Nonetheless, whilst it will be a challenging year because our overheads are tightly controlled, a loss over the forthcoming year is not anticipated.
Accordingly, the directors have not identified any material uncertainties related to the going concern status of the company and continue to adopt the going concern basis in preparing the annual report and financial statements.
Principal risks and uncertainties
The principal risks and uncertainties facing the company are:
• Effects of ongoing Global/National Pandemic.
• Keeping pace with the practical advances in technology that benefit customers which may change the range of hardware and services the company provides.
• The financial stability of key suppliers.
• The availability of credit facilities for customers to fund replacement hardware and software.
Approved by the
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......................................... |
Clarity Copiers 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:
Financial risk management objectives and policies
The company considers the major financial risks of the business to be linked to liquidity, cash flow and cyclical changes in the economy. The company mitigates these risks by carefully managing cash, stock and debt levels through forecasting and budgeting. The experience of management enables the company to respond to changes in the economy and to adapt the company's strategy accordingly.
Disclosure of information to the auditors
Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.
Approved and authorised by the
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Clarity Copiers Limited
Statement of Directors' Responsibilities
The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
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:
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• |
select suitable accounting policies and apply them consistently; |
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• |
make judgements and accounting estimates that are reasonable and prudent; |
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• |
state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and |
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• |
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 are sufficient to show and explain the company's transactions and 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. They 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.
Clarity Copiers Limited
Independent Auditor's Report to the Members of Clarity Copiers Limited
Opinion
We have audited the financial statements of Clarity Copiers Limited (the 'company') for the year ended 31 August 2025, which comprise the Statement of Income and Retained Earnings, Balance Sheet, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• | give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended; |
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
• | have been prepared in accordance with the requirements of the Companies Act 2006. |
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Clarity Copiers Limited
Independent Auditor's Report to the Members of Clarity Copiers Limited
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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• |
the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
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• |
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements. |
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
• | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or |
• | the financial statements are not in agreement with the accounting records and returns; or |
• | certain disclosures of directors' remuneration specified by law are not made; or |
• | we have not received all the information and explanations we require for our audit. |
Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor Responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Clarity Copiers Limited
Independent Auditor's Report to the Members of Clarity Copiers Limited
As part of our audit planning, through discussions with management, we obtained an understanding of the legal and regulatory framework that is applicable to the company and the sector in which it operates to identify the key laws and regulations affecting the company.
We discussed with management how the compliance with these laws and regulations is monitored and we discussed the policies and procedures in place. We also identified the individuals who have responsiblity for ensuring that the entity complies with laws and regulations and deals with reporting any issues if they arise. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the company's ability to continue trading and the risk of material misstatement to the accounts.
Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:
- Enquiries of management and those charged with governance regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements. As part of our enquiries we discussed with management whether there have been any known instances, allegations or suspicions of fraud, of which there were none.
- Reviewed legal and professional costs to identify any possible non-compliance or legal costs in respect of non-compliance.
We also evaluated the risk of fraud through management override including that arising from management's incentives. The key risks we identified were manipulation of revenue and fraudulent financial reporting.
In response to the identified risk, as part of our audit work we:
- Used data analytics to test journal entries throughout the year and year end adjustments, for appopriateness;
- Reviewed estimates and judgements made in the accounts for any indication of bias and challenged assumptions used by management in making the estimates; and
- Used data analytics to identify common bank details for suppliers and staff
No issues were identified during this work.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate omissions, collusion, forgery, misrepresentations, or the override of internal controls. We are also less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Clarity Copiers Limited
Independent Auditor's Report to the Members of Clarity Copiers Limited
Use of our report
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
......................................
Melville Building East
Unit 18, 23 Royal William Yard
Devon
PL1 3GW
Clarity Copiers Limited
Statement of Income and Retained Earnings
Year Ended 31 August 2025
|
Note |
2025 |
2024 |
|
|
Turnover |
|
|
|
|
Cost of sales |
( |
( |
|
|
Gross profit |
|
|
|
|
Administrative expenses |
( |
( |
|
|
Operating profit/(loss) |
|
( |
|
|
Other interest receivable and similar income |
|
|
|
|
Profit/(loss) before tax |
|
( |
|
|
Taxation |
( |
|
|
|
Profit/(loss) for the financial year |
|
( |
|
|
Retained earnings brought forward |
6,901,034 |
9,978,700 |
|
|
Dividends paid |
( |
- |
|
|
Retained earnings carried forward |
7,671,610 |
6,901,034 |
Clarity Copiers Limited
Balance Sheet
31 August 2025
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Note |
2025 |
2024 |
|
|
Fixed assets |
|||
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Tangible assets |
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Current assets |
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Stocks |
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Debtors |
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|
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Cash at bank and in hand |
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|
|
|
|
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||
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Creditors: Amounts falling due within one year |
( |
( |
|
|
Net current assets |
|
|
|
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Net assets |
|
|
|
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Capital and reserves |
|||
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Called up share capital |
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Profit and loss account |
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Shareholders' funds |
|
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Approved and authorised by the
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Company Registration Number: 01327470
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
|
Accounting policies |
Statement of compliance
These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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.
Summary of disclosure exemptions
FRS 102 grants a qualifying entity exemptions from the full requirements of FRS 102. The following exemptions have been taken in these financial statements as the company is deemed to be a qualifying entity.
The company has taken advantage of the exemption, under FRS 102 paragraph 1.12(b), from preparing a Statement of Cash Flows on the basis that it is a qualifying entity and its ultimate parent company, LJ (Copiers) Limited, includes the company’s cash flows in its own consolidated financial statements. The company is also taking exemption from disclosure of key management personnel compensation and exemption from disclosure of related party transactions entered into between the company and other wholly owned members of the LJ (Copiers) Limited group.
Name of parent of group
These financial statements are consolidated in the financial statements of LJ (Copiers) Limited.
The financial statements of LJ (Copiers) Limited may be obtained from Companies House.
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, which are described in this note, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historically known factors and experience. Therefore, management do not perceive there to be any critical areas of judgement or key sources of estimation uncertainty in the formulation of the financial statements.
Any estimates and underlying assumptions used by management such as depreciation rates and the useful economic lives of assets are reviewed on an ongoing basis. Any revision deemed to be required to any accounting estimates would be recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
No such changes or amendments are deemed necessary in either this or the prior period.
Revenue recognition
Turnover represents the fair value of consideration receivable, excluding Value Added Tax, in the ordinary course of business for the sale of goods and services provided.
Revenue on sale of goods is recognised when delivered/installed.
Service and call-out revenue is recognised when the maintenance and/or repair work is completed.
Government grants
Government revenue grants are accounted for under the accrual model as permitted by FRS102. The grant is recognised in line with the expense to which it relates.
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 corporation 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.
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
Depreciation
Depreciation is charged so as to write off the cost of an asset, less its estimated residual value, over its estimated useful economic life, as follows:
|
Asset class |
Depreciation method and rate |
|
Fixtures and fittings |
15% reducing balance |
|
Motor vehicles |
30% reducing balance |
|
Computer equipment |
33% straight line |
Stocks
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving items.
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Pensions
Retirement benefits for the directors are provided by money purchase schemes which are funded by contributions from the company.
Contributions are charged against profits of the year in which they are paid.
Financial instruments
Classification
• Short-term trade and other debtors and creditors; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
Turnover |
The analysis of the company's Turnover for the year from continuing operations is as follows:
|
2025 |
2024 |
|
|
Sale of goods |
|
|
|
Rendering of services |
|
|
|
|
|
The analysis of the company's Turnover for the year by market is as follows:
|
2025 |
2024 |
|
|
UK |
|
|
|
Operating profit/(loss) |
Arrived at after charging/(crediting)
|
2025 |
2024 |
|
|
Depreciation expense |
|
|
|
Operating lease expense - plant and machinery |
|
|
|
Staff costs |
The aggregate payroll costs (including directors' remuneration) were as follows:
|
2025 |
2024 |
|
|
Wages and salaries |
|
|
|
Social security costs |
|
|
|
Pension costs, defined contribution scheme |
|
|
|
Redundancy costs |
|
- |
|
|
|
The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:
|
2025 |
2024 |
|
|
Management |
|
|
|
Administration |
|
|
|
Sales and distribution |
|
|
|
|
|
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
Directors' remuneration |
The directors' remuneration for the year was as follows:
|
2025 |
2024 |
|
|
Remuneration |
|
|
|
Contributions paid to money purchase schemes |
|
|
|
151,333 |
4,844,665 |
During the year the number of directors who were receiving benefits and share incentives was as follows:
|
2025 |
2024 |
|
|
Accruing benefits under money purchase pension scheme |
|
|
In respect of the highest paid director:
|
2025 |
2024 |
|
|
Remuneration |
|
|
|
Auditor's remuneration |
|
2025 |
2024 |
|
|
Audit of the financial statements |
|
|
|
Interest receivable and similar income |
|
2025 |
2024 |
|
|
Interest income on bank deposits |
|
|
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
Taxation |
Tax charged/(credited) in the profit and loss account
|
2025 |
2024 |
|
|
Current taxation |
||
|
UK corporation tax adjustment to prior periods |
( |
( |
|
Deferred taxation |
||
|
Arising from origination and reversal of timing differences |
|
( |
|
Tax expense/(receipt) in the income statement |
|
( |
The tax on profit before tax for the year is lower than the standard rate of corporation tax in the UK (2024 - higher than the standard rate of corporation tax in the UK) of
The differences are reconciled below:
|
2025 |
2024 |
|
|
Profit/(loss) before tax |
|
( |
|
Corporation tax at standard rate |
|
( |
|
Decrease in UK and foreign current tax from adjustment for prior periods |
( |
( |
|
Effect of expense not deductible in determining taxable profit (tax loss) |
|
- |
|
Effect of tax losses |
- |
|
|
Tax increase arising from group relief |
|
- |
|
Deferred tax expense from unrecognised temporary difference from a prior period |
|
- |
|
Total tax charge/(credit) |
|
( |
Deferred tax
Deferred tax assets and liabilities
|
2025 |
Asset |
Liability |
|
Tax losses carried forward |
|
- |
|
|
- |
|
2024 |
Asset |
Liability |
|
Tax losses carried forward |
|
- |
|
|
- |
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
Tangible assets |
|
Fixtures and fittings |
Motor vehicles |
Computer equipment |
Total |
|
|
Cost |
||||
|
At 1 September 2024 |
|
|
|
|
|
Additions |
- |
- |
|
|
|
Disposals |
- |
- |
( |
( |
|
At 31 August 2025 |
|
|
|
|
|
Depreciation |
||||
|
At 1 September 2024 |
|
|
|
|
|
Charge for the year |
|
|
|
|
|
Eliminated on disposal |
- |
- |
( |
( |
|
At 31 August 2025 |
|
|
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|
|
Carrying amount |
||||
|
At 31 August 2025 |
|
|
|
|
|
At 31 August 2024 |
|
|
|
|
|
Stocks |
|
2025 |
2024 |
|
|
Stocks |
|
|
|
Debtors |
|
Note |
2025 |
2024 |
|
|
Trade debtors |
|
|
|
|
Amounts owed by related parties |
|
|
|
|
Other debtors |
|
|
|
|
Prepayments |
|
|
|
|
Accrued income |
|
|
|
|
Income tax asset |
- |
|
|
|
|
|
No provision is made for bad debts in trade debtors.
Included within other debtors is £290,684 (2024 - £597,254) relating to a deferred tax asset recognised due to taxable losses.
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
Creditors |
|
Note |
2025 |
2024 |
|
|
Due within one year |
|||
|
Trade creditors |
|
|
|
|
Amounts due to group undertakings |
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|
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Social security and other taxes |
|
|
|
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Other creditors |
|
|
|
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Accruals |
|
|
|
|
|
|
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Obligations under leases and hire purchase contracts |
Operating leases
The total of future minimum lease payments is as follows:
|
2025 |
2024 |
|
|
Not later than one year |
|
|
|
Later than one year and not later than five years |
|
|
|
|
|
The amount of non-cancellable operating lease payments recognised as an expense during the year was £
|
Pension and other schemes |
Defined contribution pension scheme
The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £
Clarity Copiers Limited
Notes to the Financial Statements
Year Ended 31 August 2025
|
Share capital |
Allotted, called up and fully paid shares
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
13,140 |
|
13,140 |
|
|
|
3,100 |
|
3,100 |
|
|
|
|
|
|
Rights, preferences and restrictions
|
Ordinary A shares have the following rights, preferences and restrictions: |
|
Dividends |
Final dividends paid
|
2025 |
2024 |
|||
|
Final dividend of 145.57 (2024 - Nil) per each ordinary share |
118,203 |
- |
||
|
Related party transactions |
The company has taken advantage of the exemption in FRS 102 "Related Party Disclosures" from disclosing transactions with other wholly owned members of the group.
|
Parent and ultimate parent undertaking |
The company's immediate parent is
The most senior parent entity producing publicly available financial statements is