Clearcase Limited - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 04982807 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2017

FOR

CLEARCASE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Newton

J D Gallagher

SECRETARY:

Ms A Green

REGISTERED OFFICE:

400 Rochdale Road

Oldham

Lancashire

OL1 2LW

REGISTERED NUMBER:

04982807 (England and Wales)

AUDITORS:

KAY JOHNSON GEE LLP

CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS

1 City Road East

Manchester

M15 4PN

FIXED ASSETS

Investments

3

412,665

412,665

CURRENT ASSETS

Debtors

4

165

165

NET CURRENT ASSETS

165

165

TOTAL ASSETS LESS CURRENT LIABILITIES

412,830

412,830

CAPITAL AND RESERVES

Called up share capital

412,830

412,830

SHAREHOLDERS' FUNDS

412,830

412,830

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors on 19th April 2018 and were signed on its behalf by:

C Newton - Director

1.	STATUTORY INFORMATION

Clearcase Limited is a private company limited by share capital, incorporated in England and Wales, registration

number 04982807. The address of the registered office and principal place of activity is 400 Rochdale Road,

Oldham, OL1 2LW.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

This is the first year that the company has presented its results under FRS 102. The last financial Statements

under UK GAAP were prepared for the year ended 30th November 2016. The date of transition to FRS 102 was

1 December 2015. There are no transitional adjustments arising from the first time adoption of FRS102.

Preparation of consolidated financial statements

The financial statements contain information about Clearcase Limited as an individual company and do not

contain consolidated financial information as the parent of a group. The company is exempt under Section 400

of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its

subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent,

Emanual Whittaker Holdings Limited, .

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The

Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party

transactions with wholly owned subsidiaries within the group.

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.

Cashflow

Exemption has been taken from preparing a cash flow statement on the grounds that the parent company

includes the subsidiary in its published financial statements.

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

3.	FIXED ASSET INVESTMENTS

The following were subsidiary undertakings of the company:

Name

Country of incorporation

Class of shares

Holding

Principal Activity

Emanuel Whittaker Limited

England and Wales

Ordinary

100%

General contracting and joinery services

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Other debtors

165

165

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Roger Blaskey (Senior Statutory Auditor)

for and on behalf of KAY JOHNSON GEE LLP

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors of the ultimate parent company by virtue of their controlling

interest in the ultimate parent, Emanuel Whittaker Holdings Limited.

The parent company of the largest and smallest group that includes the company and for which group financial

statements are prepared is Emanuel Whittaker Holdings Limited. Copies of Emanuel Whittaker Holdings Limited

financial statements can be obtained from the registered office at 400 Rochdale Road, Oldham, OL1 2LW.