C.L.A FABRICATIONS LTD

	Page
Company Information	1
Directors' Report	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Financial Statements	5—8

Page 1

Page 2

Company No. 08449220

Directors' Report For The Year Ended 31 March 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

The directors who held office during the year were as follows:

Mr Adrian Worthington

Mr Cameron Worthington

Mr Louis Monk

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Cameron Worthington

Director

15/10/2025

Page 2

Page 3

C.L.A FABRICATIONS LTD

Profit and Loss Account

For The Year Ended 31 March 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		9,913,181	9,505,068
Cost of sales		(5,522,260 )	(5,542,173 )

GROSS PROFIT		4,390,921	3,962,895

Distribution costs		(15,831 )	(5,206 )
Administrative expenses		(3,061,349 )	(2,740,556 )

OPERATING PROFIT		1,313,741	1,217,133
Profit on disposal of fixed assets		52,591	30,695
Other interest receivable and similar income		2,214	1,711
Interest payable and similar charges		(168,976 )	(169,501 )

PROFIT BEFORE TAXATION		1,199,570	1,080,038
Tax on Profit		(269,746 )	(293,997 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		929,824	786,041

The notes on pages 5 to 8 form part of these financial statements.

Page 3

Page 4

C.L.A FABRICATIONS LTD

Balance Sheet

As At 31 March 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		940,255		386,776

			940,255		386,776
CURRENT ASSETS
Stocks	5	1,507,565		1,449,938
Debtors	6	4,587,102		3,338,915
Cash at bank and in hand		766,832		1,063,035

		6,861,499		5,851,888
Creditors: Amounts Falling Due Within One Year	7	(3,331,099 )		(2,604,180 )

NET CURRENT ASSETS (LIABILITIES)			3,530,400		3,247,708

TOTAL ASSETS LESS CURRENT LIABILITIES			4,470,655		3,634,484

Creditors: Amounts Falling Due After More Than One Year	8		(75,325 )		(98,355 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(121,749 )		-

NET ASSETS			4,273,581		3,536,129

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			4,273,481		3,536,029

SHAREHOLDERS' FUNDS			4,273,581		3,536,129

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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Cameron Worthington

Director

15/10/2025

The notes on pages 5 to 8 form part of these financial statements.

Page 4

Page 5

C.L.A FABRICATIONS LTD

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

C.L.A FABRICATIONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08449220 . The registered office is 120 Leabrook Road, Wednesbury, West Midlands, WS10 7NB.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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.

2.4. 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:

Leasehold	20% SLM
Plant & Machinery	20% SLM
Motor Vehicles	20% RBM
Fixtures & Fittings	20% SLM
Computer Equipment	20% SLM

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 5

Page 6

C.L.A FABRICATIONS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 60 (2024: 3)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	-	742,752	470,955	6,293
Additions	189,005	429,554	77,837	23,990
Disposals	-	(259,702 )	(242,189 )	(957 )

As at 31 March 2025	189,005	912,604	306,603	29,326

Depreciation
As at 1 April 2024	-	475,827	353,432	4,458
Provided during the period	37,801	145,112	42,974	5,865
Disposals	-	(288,780 )	(261,702 )	(957 )

As at 31 March 2025	37,801	332,159	134,704	9,366

Net Book Value
As at 31 March 2025	151,204	580,445	171,899	19,960

As at 1 April 2024	-	266,925	117,523	1,835


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	821	1,220,821
Additions	20,524	740,910
Disposals	-	(502,848 )

As at 31 March 2025	21,345	1,458,883

...CONTINUED

Page 6

Page 7

C.L.A FABRICATIONS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	328	834,045
Provided during the period	4,270	236,022
Disposals	-	(551,439 )

As at 31 March 2025	4,598	518,628

Net Book Value
As at 31 March 2025	16,747	940,255

As at 1 April 2024	493	386,776

5. Stocks

	2025	2024
	£	£
Materials	1,507,565	1,449,938

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,431,592	1,482,425
Prepayments and accrued income	63,912	-
Other debtors	29,297	29,297
Group undertakings	3,062,301	1,751,314
Directors' loan accounts	-	75,879

	4,587,102	3,338,915

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,056,078	1,891,940
Bank loans and overdrafts	284,401	107,478
Other loans	86,778	-
Corporation tax	461,885	444,365
VAT	338,399	154,637
PAYE Liabilities	75,391	-
Accruals and deferred income	12,304	5,760
Directors' loan accounts	802	-
Bounce back loan	9,999	-
Pensions	5,062	-

	3,331,099	2,604,180

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

	2025	2024
	£	£
Loans (Long term liabilities - creditors > 1 year)	72,824	75,855
Other creditors	2,501	22,500

	75,325	98,355

Page 7

Page 8

C.L.A FABRICATIONS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	121,749	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

11.1 During the financial year, CLA Fabrications Ltd declared and paid dividends of £192,372.32 (31 March 2024: £194,442.90) to its parent undertaking, CLA Group Trading Ltd.

11.2 During the financial year, CLA Fabrications Ltd advanced additional loans amounting to £693,582 (31 March 2024: £183,631.23) to CLA Holdings Direct Ltd. The outstanding loan balance at 31 March 2025 is included within amounts due from group undertakings.

11.3 During the financial year, CLA Fabrications Ltd advanced a loan of £617,405 (31 March 2024: £nil) to CLA Midlands Finishing Ltd. The full amount remained outstanding at 31 March 2025 and is included within amounts due from group undertakings.

11.4 The intercompany trading balance between CLA Fabrications Ltd and CLA Group Trading Ltd at 31 March 2025 was £1,001 (31 March 2024: £1,001).

11.5 The intercompany loan balance due from CLA Midlands Finishing Ltd at 31 March 2025 amounted to £617,405 (31 March 2024: £nil).

11.6 During the financial year, CLA Fabrications Ltd paid rent of £145,800 (31 March 2024: £145,800) to CLA Holdings Direct Ltd in respect of property occupied by the Company. The rent was charged at market rates.

11.7 CLA Fabrications Ltd, CLA Holdings Direct Ltd, and CLA Midlands Finishing Ltd are wholly owned subsidiaries of CLA Group Trading Ltd.

11.8 The intercompany loan balance due to CLA Holdings Direct Ltd at 31 March 2025 amounted to £2,443,896 (31 March 2024: £1,750,314).

12. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is CLA GROUP TRADING LTD who controls 100% of the shares of CLA FABRICATIONS LTD.

Page 8