REGISTERED NUMBER: 08444162 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CLANVILLE DRAINTECH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R J Simpson

SECRETARY:

Mrs C A M Simpson

REGISTERED OFFICE:

14 London Street

Andover

Hampshire

SP10 2PA

REGISTERED NUMBER:

08444162 (England and Wales)

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

189,015

110,166

189,015

110,166

CURRENT ASSETS

Stocks

25,000

25,000

Debtors

6

374,479

337,351

Cash at bank

105,584

6

505,063

362,357

CREDITORS

Amounts falling due within one year

7

514,782

493,795

NET CURRENT LIABILITIES

(9,719

)

(131,438

)

TOTAL ASSETS LESS CURRENT LIABILITIES

179,296

(21,272

)

CREDITORS

Amounts falling due after more than one year

8

(56,163

)

(56,475

)

PROVISIONS FOR LIABILITIES

(37,141

)

(15,702

)

ACCRUALS AND DEFERRED INCOME

(1,253

)

(1,253

)

NET ASSETS/(LIABILITIES)

84,739

(94,702

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

84,639

(94,802

)

84,739

(94,702

)

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

Mr R J Simpson - Director

1.	STATUTORY INFORMATION

Clanville Draintech Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Motor vehicles

-

20% on cost

Office and computer equipment

-

20% 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 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.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

120,000

AMORTISATION

At 1 April 2024

and 31 March 2025

120,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Office

and

Plant and

Motor

computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

567,143

207,142

15,298

789,583

Additions

56,112

54,929

17,523

128,564

Disposals

(225,890

)

-

-

(225,890

)

At 31 March 2025

397,365

262,071

32,821

692,257

DEPRECIATION

At 1 April 2024

490,610

183,149

5,658

679,417

Charge for year

34,862

8,485

6,368

49,715

Eliminated on disposal

(225,890

)

-

-

(225,890

)

At 31 March 2025

299,582

191,634

12,026

503,242

NET BOOK VALUE

At 31 March 2025

97,783

70,437

20,795

189,015

At 31 March 2024

76,533

23,993

9,640

110,166

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

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

15,495

25,459

40,954

Additions

17,850

24,094

41,944

At 31 March 2025

33,345

49,553

82,898

DEPRECIATION

At 1 April 2024

9,297

5,092

14,389

Charge for year

5,454

3,722

9,176

At 31 March 2025

14,751

8,814

23,565

NET BOOK VALUE

At 31 March 2025

18,594

40,739

59,333

At 31 March 2024

6,198

20,367

26,565

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

254,512

288,085

Other debtors

119,967

49,266

374,479

337,351

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,699

25,462

Hire purchase contracts

24,797

18,962

Trade creditors

325,894

282,202

Amounts owed to group undertakings

36,722

36,722

Taxation and social security

68,149

87,752

Other creditors

52,521

42,695

514,782

493,795

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

27,411

32,549

Hire purchase contracts

28,752

23,926

56,163

56,475

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

666

19,429

Hire purchase contracts

53,549

42,888

54,215

62,317

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director had a loan account that was overdrawn at the year end by £108,567 This was the maximum overdrawn and was repaid within 9 months of the year end.

11.	ULTIMATE CONTROLLING PARTY

The company's parent and ultimate holding company is C R Simpson Limited. C R Simpson Limited is incorporated in England, and the address of its registered office and principal place of business is;

Prospect Farm

Monxton

Andover

Hampshire

SP11 7DA