Clarus Design Consultancy Limited - Accounts to registrar (filleted) - small 18.1

REGISTERED NUMBER: 04230565 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2017

FOR

CLARUS DESIGN CONSULTANCY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms M Mirghavameddin

REGISTERED OFFICE:

32 Great Western Studios

Alfred Road

London

W2 5EU

REGISTERED NUMBER:

04230565 (England and Wales)

ACCOUNTANTS:

Arithma LLP

Chartered Certified Accountants

9 Mansfield Street

London

W1G 9NY

FIXED ASSETS

Tangible assets

4

4,132

3,936

CURRENT ASSETS

Debtors

5

7,912

13,661

Cash at bank

14,057

37,988

21,969

51,649

CREDITORS

Amounts falling due within one year

6

10,836

24,198

NET CURRENT ASSETS

11,133

27,451

TOTAL ASSETS LESS CURRENT LIABILITIES

15,265

31,387

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

15,264

31,386

SHAREHOLDERS' FUNDS

15,265

31,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 by the director on 15 May 2018 and were signed by:

Ms M Mirghavameddin - Director

1.	STATUTORY INFORMATION

Clarus Design Consultancy Limited is a private company, limited by shares , registered in England and

Wales. The company's registered number and registered office address can be found on the Company

Information page.

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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,

rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2016 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2016

53,144

Additions

1,574

At 30 November 2017

54,718

DEPRECIATION

At 1 December 2016

49,208

Charge for year

1,378

At 30 November 2017

50,586

NET BOOK VALUE

At 30 November 2017

4,132

At 30 November 2016

3,936

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade debtors

6,858

12,825

Other debtors

1,054

836

7,912

13,661

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade creditors

1,597

3,460

Taxation and social security

8,527

19,469

Other creditors

712

1,269

10,836

24,198

7.	RELATED PARTY DISCLOSURES

The director was paid a dividend of £44,000 for the year ended 30 November 2017 (2016-£40,000).