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REGISTERED NUMBER: 14120056 (England and Wales)

















CLL2 Ltd

Financial Statements for the Year Ended 31 December 2024






CLL2 Ltd (Registered number: 14120056)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLL2 Ltd

Company Information
for the year ended 31 December 2024







DIRECTOR: Mr J P Northgraves





REGISTERED OFFICE: Apartment 3
Collison House
Trinity Lane
Beverley
East Yorkshire
HU17 0AR





REGISTERED NUMBER: 14120056 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

CLL2 Ltd (Registered number: 14120056)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 12,605 -
Tangible assets 5 9,982 12,722
22,587 12,722

CURRENT ASSETS
Stocks 6 1,124,724 1,159,755
Debtors 7 42,718 44,015
Cash at bank and in hand 80,932 120,504
1,248,374 1,324,274
CREDITORS
Amounts falling due within one year 8 883,304 1,251,177
NET CURRENT ASSETS 365,070 73,097
TOTAL ASSETS LESS CURRENT
LIABILITIES

387,657

85,819

CREDITORS
Amounts falling due after more than one
year

9

(295,138

)

-

PROVISIONS FOR LIABILITIES (2,496 ) (3,181 )
NET ASSETS 90,023 82,638

CAPITAL AND RESERVES
Called up share capital 200 1
Retained earnings 89,823 82,637
SHAREHOLDERS' FUNDS 90,023 82,638

CLL2 Ltd (Registered number: 14120056)

Balance Sheet - continued
31 December 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2025 and were signed by:





Mr J P Northgraves - Director


CLL2 Ltd (Registered number: 14120056)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

CLL2 Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

CLL2 Ltd (Registered number: 14120056)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 15,756
At 31 December 2024 15,756
AMORTISATION
Amortisation for year 3,151
At 31 December 2024 3,151
NET BOOK VALUE
At 31 December 2024 12,605

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024
and 31 December 2024 10,232 4,389 1,047 15,668
DEPRECIATION
At 1 January 2024 1,714 937 295 2,946
Charge for year 1,704 690 346 2,740
At 31 December 2024 3,418 1,627 641 5,686
NET BOOK VALUE
At 31 December 2024 6,814 2,762 406 9,982
At 31 December 2023 8,518 3,452 752 12,722

CLL2 Ltd (Registered number: 14120056)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

6. STOCKS
2024 2023
£    £   
Stocks 1,124,724 1,159,755

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 16,000 10,416
Amounts owed by group undertakings - 4,672
Other debtors 5,025 5,001
VAT 5,134 10,100
Prepayments 16,559 13,826
42,718 44,015

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 764,656 1,142,494
Hire purchase contracts 14,210 -
Trade creditors 25,742 4,151
Amounts owed to group undertakings 11,809 -
Tax 2,247 17,315
Social security and other taxes 7,250 3,104
Other creditors 5,390 84,113
Directors' current accounts 52,000 -
883,304 1,251,177

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 295,138 -