REGISTERED NUMBER: 08929647 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CLOUGH HEY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

David John Cocks

Michael John Cocks

Nicola Anne Cocks

Margaret Josephine Cocks

REGISTERED OFFICE:

Wharfe View

Chapel Hill Lane

Castley

Otley

West Yorkshire

LS21 2ST

REGISTERED NUMBER:

08929647 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

FIXED ASSETS

Tangible assets

4

149,858

194,392

CURRENT ASSETS

Stocks

-

652,807

Debtors

5

45,179

25,424

Cash at bank

1,141,860

163,267

1,187,039

841,498

CREDITORS

Amounts falling due within one year

6

482,316

458,618

NET CURRENT ASSETS

704,723

382,880

TOTAL ASSETS LESS CURRENT LIABILITIES

854,581

577,272

CREDITORS

Amounts falling due after more than one year

7

(6,543

)

(26,959

)

PROVISIONS FOR LIABILITIES

(37,465

)

(48,598

)

NET ASSETS

810,573

501,715

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

810,473

501,615

810,573

501,715

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

David John Cocks - Director

Michael John Cocks - Director

1.	STATUTORY INFORMATION

Clough Hey Ltd 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.

2.	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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer Equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future charges, are included in creditors.

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

Income recognition

Revenue is recognised to the extent that is probable that the economic benefits will flow to the company and revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Finance costs of debt

The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2024

307,835

90,473

1,123

399,431

Additions

-

34,856

-

34,856

Disposals

-

(32,856

)

-

(32,856

)

At 31 March 2025

307,835

92,473

1,123

401,431

DEPRECIATION

At 1 April 2024

152,427

51,489

1,123

205,039

Charge for year

38,855

11,102

-

49,957

Eliminated on disposal

-

(3,423

)

-

(3,423

)

At 31 March 2025

191,282

59,168

1,123

251,573

NET BOOK VALUE

At 31 March 2025

116,553

33,305

-

149,858

At 31 March 2024

155,408

38,984

-

194,392

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

31,500

10,000

Other debtors

13,679

15,424

45,179

25,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans

10,000

10,000

Hire purchase contracts

15,292

32,767

Taxation and social security

114,086

11,376

Other creditors

342,938

404,475

482,316

458,618

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,543

11,667

Hire purchase contracts

-

15,292

6,543

26,959