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Company registration number: 3834004
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| CLG ENTERPRISES UK LIMITED
CLG ENTERPRISES UK LIMITED |  |
COMPANY INFORMATION
Director | M Stonehill
Registered number | 3834004
Registered office | Unit 9
| Penarth Centre
| Hatcham Road
| London
| SE15 1TW
Accountants | Menzies LLP
| Chartered Accountants
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
CLG ENTERPRISES UK LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
CLG ENTERPRISES UK LIMITED REGISTERED NUMBER:3834004 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,053 |  | 20,569
|  |  | 6,053 |  | 20,569
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 43,266 |  | 50,602 |
Cash at bank and in hand |  | 92,030 |  | 168,387 |
|  | 135,296 |  | 218,989 |
Creditors: amounts falling due within one year | 6 | (68,368) |  | (96,553) |
Net current assets |  |  | 66,928 |  | 122,436
Total assets less current liabilities |  |  | 72,981 |  | 143,005
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (3,091) |
|  |  | - |  | (3,091)
Net assets |  |  | 72,981 |  | 139,914
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 72,881 |  | 139,814
|  |  | 72,981 |  | 139,914
Page 1
CLG ENTERPRISES UK LIMITED REGISTERED NUMBER:3834004 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M Stonehill
Director
Date: 10 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
CLG ENTERPRISES UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
CLG Enterprises UK Limited is a private company limited by shares, registered in England and Wales under the Companies Act 2006, company registration number 03834004. The address of its registered office is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts. Where the outcome of a long term contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion. This is measured by the proportion of the contract costs incurred to date compared to the estimated total contract costs.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CLG ENTERPRISES UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
CLG ENTERPRISES UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 7).
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 164,344 | 16,238 | 180,582
| At 31 March 2025 | 164,344 | 16,238 | 180,582
| Depreciation |  |  |
| At 1 April 2024 | 151,845 | 8,168 | 160,013
| Charge for the year on owned assets | 12,499 | 2,017 | 14,516
| At 31 March 2025 | 164,344 | 10,185 | 174,529
| Net book value |  |  |
| At 31 March 2025 | - | 6,053 | 6,053
| At 31 March 2024 | 12,499 | 8,070 | 20,569
Page 5
CLG ENTERPRISES UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,900 | 36,070
| Other debtors | 1,920 | 103
| Prepayments and accrued income | 18,031 | 14,429
| Deferred taxation | 415 | -
|  | 43,266 | 50,602
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 29,113 | 24,062
| Corporation tax | - | 39,961
| Other taxation and social security | 6,632 | 5,374
| Other creditors | 10,715 | 1,460
| Accruals and deferred income | 21,908 | 25,696
|  | 68,368 | 96,553
7. | Related party transactions
Within other debtors is a balance of £1,600 owed by the shareholders. These loans have been provided interest free and are repayable on demand.
Page 6