REGISTERED NUMBER: 04715320 (England and Wales)

CLAYTON-LENTON (TRANSPORT) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S E Clayton

M T L Burnett

SECRETARY:

S E Clayton

REGISTERED OFFICE:

Church End

Friskney

Boston

Lincolnshire

PE22 8NE

REGISTERED NUMBER:

04715320 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe (Boston)

The Old Vicarage

Church Close

Boston

Lincolnshire

PE21 6NA

FIXED ASSETS

Tangible assets

3

322,503

369,688

CURRENT ASSETS

Debtors

508,435

445,929

Cash at bank

421,871

477,693

930,306

923,622

CREDITORS

Amounts falling due within one year

274,171

345,011

NET CURRENT ASSETS

656,135

578,611

TOTAL ASSETS LESS CURRENT LIABILITIES

978,638

948,299

CREDITORS

Amounts falling due after more than one year

(5,000

)

(19,755

)

PROVISIONS FOR LIABILITIES

(80,626

)

(86,729

)

NET ASSETS

893,012

841,815

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

892,812

841,615

893,012

841,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

M T L Burnett - Director

S E Clayton - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

3.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

983,513

Additions

67,360

Disposals

(27,592

)

At 30 April 2025

1,023,281

DEPRECIATION

At 1 May 2024

613,825

Charge for year

107,509

Eliminated on disposal

(20,556

)

At 30 April 2025

700,778

NET BOOK VALUE

At 30 April 2025

322,503

At 30 April 2024

369,688

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 May 2024

and 30 April 2025

73,800

DEPRECIATION

At 1 May 2024

49,950

Charge for year

5,838

At 30 April 2025

55,788

NET BOOK VALUE

At 30 April 2025

18,012

At 30 April 2024

23,850