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COMPANY REGISTRATION NUMBER: 02919328

C. N. CLADDING LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR

31 March 2025

C. N. CLADDING LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

C. N. CLADDING LTD

STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 545 | 723

Current assets

Debtors | 5 | 26,989 |  | 5,603
Cash at bank and in hand | 22,232 |  | 28,006
| -------- |  | --------
| 49,221 |  | 33,609

Creditors: amounts falling due within one year | 6 | 48,784 |  | 33,318
| -------- |  | --------
Net current assets |  | 437 | 291
|  | ---- | -------
Total assets less current liabilities |  | 982 | 1,014

Provisions

Taxation including deferred tax |  | 82 | 111
|  | ---- | -------
Net assets |  | 900 | 903
|  | ---- | -------

Capital and reserves

Called up share capital |  | 600 | 600
Profit and loss account |  | 300 | 303
|  | ---- | ----
Shareholders funds |  | 900 | 903
|  | ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C. N. CLADDING LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 2 June 2025 , and are signed on behalf of the board by:

C. J. Neary
Director

Company registration number: 02919328

C. N. CLADDING LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 28 Lawrence Lane, Eccleston, Chorley, Lancashire, PR7 5SJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
4. Tangible assets

| Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2024 and 31 March 2025 | 2,715 | 827 | 40,006 | 43,548
| ------- | ---- | -------- | --------
Depreciation |  |  |  |
At 1 April 2024 | 2,684 | 824 | 39,317 | 42,825
Charge for the year | 5 | 1 | 172 | 178
| ------- | ---- | -------- | --------
At 31 March 2025 | 2,689 | 825 | 39,489 | 43,003
| ------- | ---- | -------- | --------
Carrying amount |  |  |  |
At 31 March 2025 | 26 | 2 | 517 | 545
| ------- | ---- | -------- | --------
At 31 March 2024 | 31 | 3 | 689 | 723
| ------- | ---- | -------- | --------

5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 26,922 | 5,535
Other debtors | 67 | 68
| -------- | -------
| 26,989 | 5,603
| -------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 7,455 | 7,455
Social security and other taxes | 9,341 | 5,035
Other creditors | 31,988 | 20,828
| -------- | --------
| 48,784 | 33,318
| -------- | --------

7. Related party transactions

|  | 2025 | 2024
|  | £ | £
| Director loan accounts | 31,008 | 19,845
|  | -------- | --------

No interest has been charged in respect of the loan which is repayable on demand and is classified under creditors falling due within one year.