Registrar

Registration number: 04276700

CLF Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

CLF Limited

Company Information

Directors

R J Lyon R G Cairns 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 Market Hill Huntingdon Cambridgeshire PE29 3AE

Accountants

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

CLF Limited

(Registration number: 04276700)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	300,571	300,571
Current assets
Debtors	5	300,000	-
Creditors: Amounts falling due within one year	6	(300,000)	-
Net current assets/(liabilities)		-	-
Net assets		300,571	300,571
Capital and reserves
Called up share capital	7	337	337
Capital redemption reserve		101	101
Retained earnings		300,133	300,133
Shareholders' funds		300,571	300,571

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 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.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

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

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.

CLF Limited

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

Share capital

Ordinary shares are classified as equity.

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.

3	Staff numbers

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

4	Investments

	2025 £	2024 £
Investments in subsidiaries	300,571	300,571