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Company No: 02210820 (England and Wales)

# CLOVIS LANDE ASSOCIATES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

CLOVIS LANDE ASSOCIATES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

CLOVIS LANDE ASSOCIATES LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
CLOVIS LANDE ASSOCIATES LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

DIRECTORS | David Foster (Appointed 02 January 2025)
| Lawson King (Appointed 02 January 2025)
| G C Revell

SECRETARY | Alexandra Revell

REGISTERED OFFICE | 104 Branbridges Road
| East Peckham
| Tonbridge
| TN12 5HH
| United Kingdom

COMPANY NUMBER | 02210820 (England and Wales)

ACCOUNTANT | Synergee
| Pluto House
| 6 Vale Avenue
| Tunbridge Wells
| TN1 1DJ

CLOVIS LANDE ASSOCIATES LIMITED

## BALANCE SHEET

As at 31 December 2025
CLOVIS LANDE ASSOCIATES LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 264,619 |  | 306,913
|  | 264,619 |  | 306,913
Current assets |  |  |  |
Stocks |  | 333,682 |  | 186,396
Debtors | 4 | 967,827 |  | 711,725
Cash at bank and in hand |  | 300,628 |  | 497,282
|  | 1,602,137 |  | 1,395,403
Creditors: amounts falling due within one year | 5 | ( 748,224) |  | ( 360,262)
Net current assets |  | 853,913 |  | 1,035,141
Total assets less current liabilities |  | 1,118,532 |  | 1,342,054
Creditors: amounts falling due after more than one year | 6 | ( 104,711) |  | ( 151,217)
Provision for liabilities | 7 | ( 62,728) |  | ( 75,039)
Net assets |  | 951,093 |  | 1,115,798
Capital and reserves |  |  |  |
Called-up share capital |  | 0 |  | 0
Profit and loss account |  | 951,093 |  | 1,115,798
Total shareholder's funds |  | 951,093 |  | 1,115,798

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

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Clovis Lande Associates Limited (registered number: 02210820) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

G C Revell Director |

CLOVIS LANDE ASSOCIATES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
CLOVIS LANDE ASSOCIATES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Clovis Lande Associates Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 104 Branbridges Road, East Peckham, Tonbridge, TN12 5HH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company, and they can be reliably measured. Turnover represents contracts from the provision of services, turnover is recognised in the period in which the services are provided, in accordance with the stage of completion and when all of the following conditions are satisfied:
- the amount of turnover can be reliably measured;
- it is probable that consideration will be receivable;
- the stage of completion of the contract can be reliably measured, and
- the costs incurred and costs to complete the contract can be reliably measured.
When the outcome of a construction contract can be reliably measured, contract costs and turnover are recognised by reference to the stage of completion at the reporting date.
When the outcome cannot be reliably measured, contract costs are recognised as an expense in the period in which they occur, and turnover is recognised to the extent that the recovery of costs incurred is probable.
When it is probable that contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.
Retentions are recognised at the expected recoverable value at the reporting date.
Amounts recoverable on contract, included within debtors, represents the value of services provided but not yet billed.

##### Taxation

Current tax
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.

##### Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

##### 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 15 % reducing balance
Plant and machinery etc. | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.
Debt instruments payable after one year including loans and finance leases are initially measured at the present value of future cash flows and subsequently measured at amortised cost using the effective interest rate method (EIR).
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors are measured and carried at the consideration expected to be paid or received.

##### Ordinary share capital

There is a nil balance on the share capital due to the buy back of preference shares in 2003, which was of a higher value than retained profits. Therefore, the accounting entry was made, utilising the share capital as a distributable reserve to allow the buy back to be made. There are 96,613 £1 shares issued which are fully paid up.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 20 |  | 20

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 11,000 |  | 712,664 |  | 723,664
Additions | 0 |  | 26,730 |  | 26,730
At 31 December 2025 | 11,000 |  | 739,394 |  | 750,394
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 4,245 |  | 412,506 |  | 416,751
Charge for the financial year | 1,013 |  | 68,011 |  | 69,024
At 31 December 2025 | 5,258 |  | 480,517 |  | 485,775
Net book value |  |  |  |  |
At 31 December 2025 | 5,742 |  | 258,877 |  | 264,619
At 31 December 2024 | 6,755 |  | 300,158 |  | 306,913

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 884,038 |  | 689,154
Other debtors | 83,789 |  | 22,571
| 967,827 |  | 711,725

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 131,920 |  | 74,332
Taxation and social security | 235,151 |  | 218,532
Obligations under finance leases and hire purchase contracts | 45,895 |  | 43,315
Other creditors | 335,258 |  | 24,083
| 748,224 |  | 360,262

Hire purchase liabilities are secured against the assets to which they relate.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 104,711 |  | 151,217

#### 7. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 62,728 |  | 75,039

#### 8. Ultimate controlling party

Parent Company:

Clovis EOT Ltd
104 Branbridges Road, East Peckham, Tonbridge, Kent, England, TN12 5HH