REGISTERED NUMBER: 06757843 (England and Wales)

Unaudited Financial Statements

for the Year Ended 27 June 2025

for

CLG Mechanical and Electrical

Contractors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Procter

REGISTERED OFFICE:

Suite 7

Moorfield House

Moorfield Road Estate

Yeadon

West Yorkshire

LS19 7BN

REGISTERED NUMBER:

06757843 (England and Wales)

ACCOUNTANTS:

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

FIXED ASSETS

Tangible assets

5

23,983

28,904

CURRENT ASSETS

Debtors

6

96,879

231,031

Cash at bank

-

106,816

96,879

337,847

CREDITORS

Amounts falling due within one year

7

133,109

259,485

NET CURRENT (LIABILITIES)/ASSETS

(36,230

)

78,362

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,247

)

107,266

CREDITORS

Amounts falling due after more than one year

8

-

(9,641

)

PROVISIONS FOR LIABILITIES

(6,000

)

(6,000

)

NET (LIABILITIES)/ASSETS

(18,247

)

91,625

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(18,347

)

91,525

SHAREHOLDERS' FUNDS

(18,247

)

91,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2025 and were signed by:

C D Procter - Director

1.	STATUTORY INFORMATION

CLG Mechanical and Electrical Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

4% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

Classification

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

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 and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or

(b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c)

control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies

and preference shares that are classified as debt, are initially recognised at transaction price, unless the

arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Summary of disclosure exemptions

The company has taken advantage of the exemption under Financial Reporting Standard 102 Section 1AC.35 from disclosing transactions and balances with fellow group undertakings that are wholly owned.

Going concern

The company has the continued support of the parent company and the directors, as such the financial statements have been prepared on a going concern basis.

Contract revenue recognition

Profit on long term contracts is taken as the work is carried out if the final outcome can be assessed with

reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of work

carried out at the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated on that proportion of total contract value which costs incurred to date bear to expected costs for that contract. Full provision is made for losses on all contracts in the year in which they are first foreseen.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 28 June 2024

7,900

14,243

60,739

82,882

Additions

-

1,867

9,408

11,275

Disposals

(7,900

)

(4,149

)

(15,465

)

(27,514

)

At 27 June 2025

-

11,961

54,682

66,643

DEPRECIATION

At 28 June 2024

2,528

12,535

38,915

53,978

Charge for year

-

587

7,212

7,799

Eliminated on disposal

(2,528

)

(3,506

)

(13,083

)

(19,117

)

At 27 June 2025

-

9,616

33,044

42,660

NET BOOK VALUE

At 27 June 2025

-

2,345

21,638

23,983

At 27 June 2024

5,372

1,708

21,824

28,904

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.6.25

27.6.24

£

£

Trade debtors

9,541

46,024

Amounts owed by group undertakings

82,387

3,615

Other debtors

4,951

181,392

96,879

231,031

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.6.25

27.6.24

£

£

Bank loans and overdrafts

25,669

10,267

Trade creditors

58,204

137,411

Taxation and social security

35,565

67,359

Other creditors

13,671

44,448

133,109

259,485

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.6.25

27.6.24

£

£

Bank loans

-

9,641

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

27.6.25

27.6.24

value:

£

£

100

Ordinary

1

100

100