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REGISTERED NUMBER: 06013740 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

C L HOLDINGS LTD

C L HOLDINGS LTD (REGISTERED NUMBER: 06013740)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


C L HOLDINGS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: B F Lloyd
Mrs J S Lloyd





SECRETARY: Mrs J S Lloyd





REGISTERED OFFICE: Arcot
Rudge Heath Road
Claverley
Shropshire
WV5 7DJ





REGISTERED NUMBER: 06013740 (England and Wales)





ACCOUNTANTS: Crombies Accountants Limited
Chartered Accountants
34 Waterloo Road
Wolverhampton
West Midlands
WV1 4DG

C L HOLDINGS LTD (REGISTERED NUMBER: 06013740)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 800,000 527,656
Investments 5 - 100
800,000 527,756

CURRENT ASSETS
Debtors 6 8,341 -
Cash at bank 35,619 557,780
43,960 557,780
CREDITORS
Amounts falling due within one year 7 233,556 217,056
NET CURRENT (LIABILITIES)/ASSETS (189,596 ) 340,724
TOTAL ASSETS LESS CURRENT
LIABILITIES

610,404

868,480

CAPITAL AND RESERVES
Called up share capital 3,700 3,700
Capital redemption reserve 63 63
Fair value reserve 8 166,238 -
Retained earnings 440,403 864,717
SHAREHOLDERS' FUNDS 610,404 868,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

C L HOLDINGS LTD (REGISTERED NUMBER: 06013740)

STATEMENT OF FINANCIAL POSITION - continued
30 JUNE 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





B F Lloyd - Director


C L HOLDINGS LTD (REGISTERED NUMBER: 06013740)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

C L Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2023 - 2 ) .

C L HOLDINGS LTD (REGISTERED NUMBER: 06013740)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 July 2023 650,420 589,362 1,239,782
Additions 191,476 - 191,476
Disposals - (589,362 ) (589,362 )
Revaluations (41,896 ) - (41,896 )
At 30 June 2024 800,000 - 800,000
DEPRECIATION
At 1 July 2023 208,134 503,992 712,126
Eliminated on disposal - (503,992 ) (503,992 )
Revaluation adjustments (208,134 ) - (208,134 )
At 30 June 2024 - - -
NET BOOK VALUE
At 30 June 2024 800,000 - 800,000
At 30 June 2023 442,286 85,370 527,656

Cost or valuation at 30 June 2024 is represented by:

Land and
buildings
£   
Valuation in 2024 (41,896 )
Cost 841,896
800,000

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023 100
Disposals (100 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,341 -

C L HOLDINGS LTD (REGISTERED NUMBER: 06013740)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 191 18,000
Amounts owed to group undertakings - 188,485
Taxation and social security 29,983 6,297
Other creditors 203,382 4,274
233,556 217,056

8. RESERVES
Fair
value
reserve
£   
Fair value reserve 166,238

At 30 June 2024 166,238

9. RELATED PARTY DISCLOSURES

On 7 August 2023 the company became a wholly owned subsidiary of C L Holdings Group Limited via a share for share exchange

10. ULTIMATE CONTROLLING PARTY

There is no one ultimate controlling party.

11. SUBSIDIARY

The company's subsidiary was disposed of by way of an 'in specie' dividend on 26 September 2023 at an amount equal to its nominal share capital. No gain or loss arose on the disposal.