C L Travel Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08873576

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		500
Tangible Assets	5		12,461		25,817

			12,461		26,317
CURRENT ASSETS
Stocks	6	5,000		5,000
Debtors	7	49,275		56,617

		54,275		61,617
Creditors: Amounts Falling Due Within One Year	8	(247,308 )		(288,437 )

NET CURRENT ASSETS (LIABILITIES)			(193,033 )		(226,820 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(180,572 )		(200,503 )

Creditors: Amounts Falling Due After More Than One Year	9		(76,260 )		(45,562 )

NET LIABILITIES			(256,832 )		(246,065 )

CAPITAL AND RESERVES
Called up share capital	12		1		1
Profit and Loss Account			(256,833 )		(246,066 )

SHAREHOLDERS' FUNDS			(256,832)		(246,065)

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C L Travel Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R Badcock

Director

10/12/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

C L Travel Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08873576 . The registered office is C L Travel, The Coach Yard Grange Farm, Flint Cross, Royston, Herts, SG8 7PR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	over 4 years
Motor Vehicles	over 8 years
Right to Use Asset	over 3 years

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

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C L Travel Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	20,000

As at 31 March 2025	20,000

Amortisation
As at 1 April 2024	19,500
Provided during the period	500

As at 31 March 2025	20,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	500

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Right to Use Asset	Total
	£	£	£	£
Cost
As at 1 April 2024	22,237	73,305	31,056	126,598

As at 31 March 2025	22,237	73,305	31,056	126,598

Depreciation
As at 1 April 2024	22,237	61,291	17,253	100,781
Provided during the period	-	3,004	10,352	13,356

As at 31 March 2025	22,237	64,295	27,605	114,137

Net Book Value
As at 31 March 2025	-	9,010	3,451	12,461

As at 1 April 2024	-	12,014	13,803	25,817

6. Stocks

	2025	2024
	£	£
Stock	5,000	5,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,499	32,103
Prepayments and accrued income	16,493	20,285
Other debtors	2,283	4,229

	49,275	56,617

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C L Travel Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,715	11,989
Trade creditors	28,669	33,428
Bank loans and overdrafts	31,966	24,936
Other taxes and social security	23,025	29,642
Other creditors	7,187	3,036
Bounceback loan	5,926	5,887
Loan (unsecured)	4,750	6,000
Business credit cards	43,554	37,871
Directors' loan accounts	56,495	62,327
Amounts owed to parent undertaking	41,021	73,321

	247,308	288,437

The bank overdraft and the bank loans are all secured by a directors personal guarantee.

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	4,715
Bank loans (secured)	15,628	-
Bounceback loan	30,632	36,597
Loan (unsecured)	30,000	4,250

	76,260	45,562

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	10,495		13,047

10. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,715	16,704
Bank loans and overdrafts	29,201	25,035

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,715	11,989
Later than one year and not later than five years	-	4,715

	4,715	16,704

	4,715	16,704

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C L Travel Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

13. Ultimate Controlling Party

The company's ultimate controlling party is Spike Transport Services Ltd by virtue of his ownership of 100% of the issued share capital in the company.

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