Registrar
Registration number:
CLF Limited
for the Year Ended 30 April 2024
CLF Limited
Contents
Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
CLF Limited
Company Information
Directors |
R J Lyon R G Cairns D J George J Jolley A M Boulter |
Company secretary |
R J Lyon |
Registered office |
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Solicitors |
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Bankers |
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Accountants |
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CLF Limited
(Registration number: 04276700)
Balance Sheet as at 30 April 2024
Note |
2024 |
2023 |
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Fixed assets |
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Investments |
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Creditors: Amounts falling due within one year |
- |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
337 |
337 |
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Capital redemption reserve |
101 |
101 |
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Retained earnings |
300,133 |
254,133 |
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Shareholders' funds |
300,571 |
254,571 |
For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
• |
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• |
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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.
Approved and authorised by the
Director
Director
CLF Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024
General information |
The company is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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 Section 1A smaller entities - '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.
These financial statements are presented in Sterling (£), which is the company's functional currency.
Group accounts not prepared
Going concern
The financial statements have been prepared on a going concern basis.
Revenue recognition
Revenue represents dividend income from group companies.
The dividend income is recognised on the date that the dividend is declared.
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.
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Investments
Fixed asset investments held by the company are included in the balance sheet at the cost of acquisition including associated costs less provision for impairment.
Share capital
Ordinary shares are classified as equity.
CLF Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024
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.
CLF Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024
Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
Investments |
2024 |
2023 |
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Investments in subsidiaries |
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Subsidiaries |
£ |
Cost or valuation |
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At 1 May 2023 |
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Provision |
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Carrying amount |
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At 30 April 2024 |
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At 30 April 2023 |
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Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Undertaking |
Registered office |
Holding |
Proportion of voting rights and shares held |
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2024 |
2023 |
Subsidiary undertakings |
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Incorporated in England |
Ordinary |
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Subsidiary undertakings |
CLF Packaging Limited The principal activity of CLF Packaging Limited is |
CLF Limited
Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024
Creditors |
Creditors: amounts falling due within one year
2024 |
2023 |
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Due within one year |
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Amounts owed to group undertakings |
- |
46,000 |
Share capital |
Allotted, called up and fully paid shares
2024 |
2023 |
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No. |
£ |
No. |
£ |
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332 |
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332 |
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5 |
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5 |
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Related party transactions |
Summary of transactions with other related parties
Group companies
Loans from related parties
2024 |
Subsidiary |
Total |
At start of period |
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Repaid |
( |
( |
At end of period |
- |
- |
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2023 |
Subsidiary |
Total |
At start of period |
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Impairment |
( |
( |
At end of period |
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