Registration number: 09007428

CLPM Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

CLPM Limited

Company Information

Director

Mr C W D Laing

Registered office

Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Accountants

Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

CLPM Limited

(Registration number: 09007428)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	15,143	20,871
Current assets
Debtors	6	144,077	171,115
Cash at bank and in hand		405	562
		144,482	171,677
Creditors: Amounts falling due within one year	7	(228,408)	(208,721)
Net current liabilities		(83,926)	(37,044)
Total assets less current liabilities		(68,783)	(16,173)
Creditors: Amounts falling due after more than one year	7	(1,668)	(55,774)
Provisions for liabilities		(2,877)	(3,900)
Net liabilities		(73,328)	(75,847)
Capital and reserves
Called up share capital		100	100
Share premium reserve		34,400	34,400
Retained earnings		(107,828)	(110,347)
Shareholders' deficit		(73,328)	(75,847)

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.

Director's 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 director acknowledges his 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 director on 30 September 2025
 

......................................... Mr C W D Laing Director

CLPM 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:
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the director on 30 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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director has arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment, and accordingly considers that the company is a going concern and thus the financial statements have been prepared on this basis.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity;

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.

Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

CLPM Limited

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

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 in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line basis
Fixture & Fittings	25% reducing balance
Motor Vehicles	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Over 5 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

CLPM Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price. 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.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 17).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	30,000	30,000
At 30 April 2025	30,000	30,000
Amortisation
At 1 May 2024	30,000	30,000
At 30 April 2025	30,000	30,000
Carrying amount
At 30 April 2025	-	-

CLPM Limited

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

5	Tangible assets

	Fixture, Fittings and Equipment	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	14,665	28,494	43,159
Additions	1,566	-	1,566
Disposals	(615)	-	(615)
At 30 April 2025	15,616	28,494	44,110
Depreciation
At 1 May 2024	7,151	15,137	22,288
Charge for the year	3,366	3,339	6,705
Eliminated on disposal	(26)	-	(26)
At 30 April 2025	10,491	18,476	28,967
Carrying amount
At 30 April 2025	5,125	10,018	15,143
At 30 April 2024	7,514	13,357	20,871

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		108,795	151,115
Amounts owed by related parties		11,623	401
Prepayments		22,465	18,405
Other debtors		1,194	1,194
		144,077	171,115

CLPM Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		78,749	52,023
Trade creditors		49,428	59,812
Amounts owed to related parties		12,080	-
Taxation and social security		81,429	87,484
Other creditors		4,777	6,982
Accrued expenses		1,945	2,420
		228,408	208,721
Due after one year
Loans and borrowings		1,668	55,774

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		1,668	55,774

8	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 £23,488 (2024 - £24,481).