Clarke Construction (Services) Lichfield Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11168650

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		971,149		971,149
Investments	5		2,101,083		2,100,800

			3,072,232		3,071,949
CURRENT ASSETS
Debtors	6	608,064		197,496
Cash at bank and in hand		287,446		215,312

		895,510		412,808
Creditors: Amounts Falling Due Within One Year	7	(5,709 )		(20,784 )

NET CURRENT ASSETS (LIABILITIES)			889,801		392,024

TOTAL ASSETS LESS CURRENT LIABILITIES			3,962,033		3,463,973

Creditors: Amounts Falling Due After More Than One Year	8		(267,980 )		(267,980 )

NET ASSETS			3,694,053		3,195,993

CAPITAL AND RESERVES
Called up share capital	9		1,199		1,199
Share premium account			2,099,867		2,099,867
Profit and Loss Account			1,592,987		1,094,927

SHAREHOLDERS' FUNDS			3,694,053		3,195,993

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Clarke Construction (Services) Lichfield Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs E Clarke

Director

23 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Clarke Construction (Services) Lichfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11168650 . The registered office is Crestacre, Barracks Lane, Walsall Wood, WS9 9DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes rents received from the letting of investment property. Revenue from the property letting is recognised on a montlhy basis as rents fall due.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The 's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	971,149

The directors consider the open market value of the investment properties to remain unchanged.

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Clarke Construction (Services) Lichfield Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2024	2,100,800
Additions	283

As at 31 March 2025	2,101,083

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	2,101,083

As at 1 April 2024	2,100,800

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	18,866	27,045
Corporation tax recoverable assets	-	1,928
VAT	609	3,152
Directors' loan accounts	19,632	-
Amounts owed by subsidiaries	568,957	165,371

	608,064	197,496

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	3,600
Other creditors	1,850	17,184
Taxation and social security	3,859	-

	5,709	20,784

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	267,980	267,980

The bank loan is secured against the investment properties held by the company.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,199	1,199

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Clarke Construction (Services) Lichfield Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Philip Radnor	-	19,632	-	-	19,632

The above loan was repaid in full on the 29th August 2025

11. Related Party Transactions

Amounts owed by group undertakings

	2025	2024
	£	£
Clarke Construction (Services) Limited	294,690	-
Clarke Concrete Services Limited	12,400	-
CCS Plant Limited	156,867	165,371
JPE Electical Services Ltd	84,000	-
Ingeni Renewables Limited	21,000	-

	568,957	165,371

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