Caughley Clay Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10012914

Caughley Clay Group Limited

Filleted Financial Statements

31 March 2025

Caughley Clay Group Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Caughley Clay Group Limited

Officers and Professional Advisers

The board of directors	Mr S Cornes
	Mr D Mullinder

Registered office	Fernhill Estate Office
	Fernhill Road
	Sutton
	Newport
	Shropshire
	England
	TF10 8DJ

Auditor	Riverside Accountancy Lancaster Limited
	Chartered accountants & statutory auditor
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Bankers	Lloyds
	125 Colmore Row
	Birmingham
	B3 3SD

Caughley Clay Group Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	4	3,500	5,500
Investments	5	90	90
Cash at bank and in hand		317	271
		-------	-------
		3,907	5,861

Creditors: amounts falling due within one year	6	1,740	1,710
		-------	-------
Net current assets		2,167	4,151
		-------	-------
Total assets less current liabilities		2,167	4,151
		-------	-------
Net assets		2,167	4,151
		-------	-------

Capital and reserves

Called up share capital	7	19,000	19,000
Profit and loss account		( 16,833)	( 14,849)
		--------	--------
Shareholders funds		2,167	4,151
		--------	--------

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 comprehensive income has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

Mr D Mullinder

Director

Company registration number: 10012914

Caughley Clay Group Limited

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 Fernhill Estate Office, Fernhill Road, Sutton, Newport, Shropshire, TF10 8DJ, England.

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. The financial statements are rounded to the nearest £1.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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 the 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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,500	5,500
	-------	-------

5. Investments

	2025	2024
	£	£
Investments in group undertakings	90	90
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,740	1,710
	-------	-------

7. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	19,000	19,000	19,000	19,000
	--------	--------	--------	--------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	19,000	19,000	19,000	19,000
	--------	--------	--------	--------

8. Consolidated accounts

The ultimate parent company that produces consolidated accounts is Parkhill 2000 Limited whose registered office is Fernhill Estate Office, Fernhill Road, Sutton, Newport, TF10 8DJ.

9. Employee numbers

The average number of employees in the period were 2 (2024 - 2).

10. Summary audit opinion

The auditor's report dated 8 December 2025 was unqualified .

The senior statutory auditor was Lyndsay Nicholson FCA , for and on behalf of Riverside Accountancy Lancaster Limited .

11. Related party transactions

Included within debtors are amounts due from connected parties of £3,500 (2024 - £5,500).

12. Controlling party

The parent company is Parkhill 2000 Limited , a company registered in England and Wales. The ultimate controlling party is the C Cornes Discretionary Trust.