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Registrar

Registration number: 01584424

CLF Manufacturing Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

CLF Manufacturing Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

CLF Manufacturing Limited

Company Information

Directors | R G Cairns R J Lyon D J George J Jolley A M Boulter

Registered office | Orchard House Heath Road Warboys Huntingdon Cambridgeshire PE28 2UW

Solicitors | Prettys Solicitors LLP 6th Floor St Vincent House 1 Cutler Street Ipswich Suffolk IP1 1UQ

Bankers | Barclays Bank Plc Huntingdon Cambridge PE29 3AE

Accountants | Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

CLF Manufacturing Limited

(Registration number: 01584424)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 3,920 | 4,338
Cash at bank and in hand |  | 12,015 | 10,830
|  | 15,935 | 15,168
Creditors: Amounts falling due within one year | 5 | (75,123) | (113,823)
Net liabilities |  | (59,188) | (98,655)
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | (59,288) | (98,755)
Shareholders' deficit |  | (59,188) | (98,655)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | 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 and 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 Board on 12 September 2025 and signed on its behalf by:

J Jolley
Director

A M Boulter
Director

CLF Manufacturing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: Orchard House, Heath Road, Warboys, Huntingdon, Cambridgeshire, PE28 2UW.

These financial statements were authorised for issue by the Board on 12 September 2025.

2 | 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.

Summary of disclosure exemptions

The company has taken advantage of the following discourse exemption under FRS102:
- The requirement to disclose transactions with other members of the group in accordance with section 33.1A.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for rental income from property in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
Revenue is recognised on a straight line basis over the accounting year.

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.

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

CLF Manufacturing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade debtors

Trade debtors are amounts due from tenants in relation to rent received in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Rental income from operating leases is recognised on a straight line basis over the term of the lease.

Share capital

Ordinary shares are classified as equity.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 3).

4 | Debtors

| 2025 £ | 2024 £
Prepayments | 3,920 | 4,338
| 3,920 | 4,338

CLF Manufacturing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Amounts owed to group undertakings | 59,500 | 98,250
Other payables | 7,500 | 7,500
Accruals | 6,548 | 6,885
Corporation tax | 1,575 | 1,188
| 75,123 | 113,823

Whilst amounts owed to group undertakings are payable on demand, it is unlikely that they will be repaid within one year.

CLF Manufacturing Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £131,250 (2024 - £146,250). The financial commitments are in respect of operating leases.

8 | Parent and ultimate parent undertaking

The company's immediate parent is CLF Packaging Limited, incorporated in England.
The ultimate parent is CLF Group Limited, incorporated in England.