Caseware UK (AP4) 2023.0.135 2023.0.135 falsetrue2024-04-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09756168 2024-04-01 2025-03-31 09756168 2023-04-01 2024-03-31 09756168 2025-03-31 09756168 2024-03-31 09756168 c:CompanySecretary1 2024-04-01 2025-03-31 09756168 c:Director1 2024-04-01 2025-03-31 09756168 c:Director2 2024-04-01 2025-03-31 09756168 c:RegisteredOffice 2024-04-01 2025-03-31 09756168 d:PlantMachinery 2024-04-01 2025-03-31 09756168 d:PlantMachinery 2025-03-31 09756168 d:PlantMachinery 2024-03-31 09756168 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09756168 d:MotorVehicles 2024-04-01 2025-03-31 09756168 d:MotorVehicles 2025-03-31 09756168 d:MotorVehicles 2024-03-31 09756168 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09756168 d:OfficeEquipment 2024-04-01 2025-03-31 09756168 d:OfficeEquipment 2025-03-31 09756168 d:OfficeEquipment 2024-03-31 09756168 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09756168 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09756168 d:Goodwill 2025-03-31 09756168 d:Goodwill 2024-03-31 09756168 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09756168 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09756168 d:ShareCapital 2025-03-31 09756168 d:ShareCapital 2024-03-31 09756168 d:RetainedEarningsAccumulatedLosses 2025-03-31 09756168 d:RetainedEarningsAccumulatedLosses 2024-03-31 09756168 c:OrdinaryShareClass1 2024-04-01 2025-03-31 09756168 c:OrdinaryShareClass1 2025-03-31 09756168 c:OrdinaryShareClass1 2024-03-31 09756168 c:FRS102 2024-04-01 2025-03-31 09756168 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09756168 c:AbridgedAccounts 2024-04-01 2025-03-31 09756168 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09756168 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 09756168 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 09756168 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09756168










CLC MACHINING LIMITED

Unaudited
Financial statements
Information for filing with the registrar
For the Year Ended 31 March 2025

 
CLC MACHINING LIMITED
 

Company Information


Directors
M Cooper 
Z A Cooper 




Company secretary
Z A Cooper



Registered number
09756168



Registered office
10 Peregrine Court
Gateford

Worksop

Nottinghamshire

S81 8TR





 
CLC MACHINING LIMITED
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of CLC Machining Limited for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CLC Machining Limited for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of CLC Machining Limited, as a body, in accordance with the terms of our engagement letter dated 6 June 2023Our work has been undertaken solely to prepare for your approval the financial statements of CLC Machining Limited and state those matters that we have agreed to state to the Board of directors of CLC Machining Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CLC Machining Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that CLC Machining Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CLC Machining Limited. You consider that CLC Machining Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CLC Machining Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  





J S Bethell & Co
Chartered Accountants
70 Clarkehouse Road
Sheffield
South Yorkshire
S10 2LJ
4 August 2025
Page 1

 
CLC MACHINING LIMITED
Registered number: 09756168

Balance sheet
As at 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
42,781
34,895

  
42,781
34,895

Current assets
  

Debtors
  
51,517
70,963

Cash at bank and in hand
  
82,843
54,975

  
134,360
125,938

Creditors: Amounts Falling Due Within One Year
  
(22,236)
(27,282)

Net current assets
  
 
 
112,124
 
 
98,656

Total assets less current liabilities
  
154,905
133,551

Provisions for liabilities
  
(8,556)
(6,630)

Net assets
  
146,349
126,921


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
146,348
126,920

  
146,349
126,921


Page 2

 
CLC MACHINING LIMITED
Registered number: 09756168

Balance sheet (continued)
As at 31 March 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 August 2025.




M Cooper
Director

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
CLC MACHINING LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

1.


General information

CLC Machining Limited is a company limited by shares incorporated in England within the United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
     -     the Company has transferred the significant risks and rewards of ownership to the buyer;
     -    the Company retains neither continuing managerial involvement to the degree usually associated with
          ownership nor effective control over the goods sold;
     -     the amount of turnover can be measured reliably;
     -     it is probable that the Company will receive the consideration due under the transaction; and
     -     the costs incurred or to be incurred in respect of the transaction can be measured reliably..

 
2.3

Operating leases: the Company as lessee

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
CLC MACHINING LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
CLC MACHINING LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line
Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash
Page 6

 
CLC MACHINING LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)


2.10
Financial instruments (continued)

flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 -2).. 


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
10,000



At 31 March 2025

10,000



Amortisation


At 1 April 2024
10,000



At 31 March 2025

10,000



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 7

 
CLC MACHINING LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 March 2025

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
24,750
24,995
2,714
52,459


Additions
18,028
-
1,330
19,358



At 31 March 2025

42,778
24,995
4,044
71,817



Depreciation


At 1 April 2024
15,251
154
2,159
17,564


Charge for the year on owned assets
4,574
6,249
649
11,472



At 31 March 2025

19,825
6,403
2,808
29,036



Net book value



At 31 March 2025
22,953
18,592
1,236
42,781



At 31 March 2024
9,499
24,841
555
34,895


6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
82,843
54,975

82,843
54,975



7.


Deferred taxation




2025


£






At 1 April 2024
6,630


Charged to profit or loss
1,926



At 31 March 2025
8,556

Page 8

 
CLC MACHINING LIMITED
 

 
Notes to the financial statements
For the Year Ended 31 March 2025
 
7.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
8,556
6,630

8,556
6,630


8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 -100) Ordinary shares of £0.01 each
1.00
1.00



9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £8,000 (2024 -£1,200) . 


10.


Related party transactions

The company operates a Directors Current Account with the Directors. The year end balances were as follows:


2025
2024
£
£

M & Z Cooper
(5,034)
(2,175)
(5,034)
(2,175)


Page 9