Acorah Software Products - Accounts Production 16.4.660 false true true true No description of principal activity 16 January 2025 31 March 2025 31 March 2025 16189852 Mr Adrian Worthington Mr Cameron Worthington Mr Louis Monk CLA GROUP TRADING LTD true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16189852 2025-01-15 16189852 2025-03-31 16189852 2025-01-16 2025-03-31 16189852 frs-core:CurrentFinancialInstruments 2025-03-31 16189852 frs-core:PlantMachinery 2025-03-31 16189852 frs-core:PlantMachinery 2025-01-16 2025-03-31 16189852 frs-core:PlantMachinery 2025-01-15 16189852 frs-core:ShareCapital 2025-03-31 16189852 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 16189852 frs-bus:PrivateLimitedCompanyLtd 2025-01-16 2025-03-31 16189852 frs-bus:FullAccounts 2025-01-16 2025-03-31 16189852 frs-bus:SmallEntities 2025-01-16 2025-03-31 16189852 frs-bus:AuditExempt-NoAccountantsReport 2025-01-16 2025-03-31 16189852 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-16 2025-03-31 16189852 frs-bus:SmallCompaniesRegimeForDirectorsReport 2025-01-16 2025-03-31 16189852 1 2025-01-16 2025-03-31 16189852 frs-bus:Director1 2025-01-16 2025-03-31 16189852 frs-bus:Director1 2025-03-31 16189852 frs-bus:Director2 2025-01-16 2025-03-31 16189852 frs-bus:Director2 2025-03-31 16189852 frs-bus:Director3 2025-01-16 2025-03-31 16189852 frs-bus:Director3 2025-03-31 16189852 frs-countries:EnglandWales 2025-01-16 2025-03-31
Registered number: 16189852
CLA MIDLANDS FINISHING LIMITED
Directors' Report and
Unaudited Financial Statements
For the Period 16 January 2025 to 31 March 2025
Contents
Page
Company Information 1
Directors' Report 2
Profit and Loss Account 3
Balance Sheet 4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr Adrian Worthington
Mr Cameron Worthington
Mr Louis Monk
Company Number 16189852
Registered Office 120 Leabrook Road
Wednesbury
England
WS10 7NB
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the period ended 31 March 2025.
Directors
The directors who held office during the period were as follows:
Mr Adrian Worthington Appointed 16/01/2025
Mr Cameron Worthington Appointed 16/01/2025
Mr Louis Monk Appointed 16/01/2025
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
18/07/2025
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Profit and Loss Account
31 March 2025
Notes £
Administrative expenses (150,119 )
OPERATING LOSS AND LOSS BEFORE TAXATION (150,119 )
Tax on Loss (29,010 )
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL PERIOD (179,129 )
The notes on pages 5 to 7 form part of these financial statements.
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Balance Sheet
31 March 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 450,357
450,357
CURRENT ASSETS
Debtors 5 95,195
95,195
Creditors: Amounts Falling Due Within One Year 6 (695,571 )
NET CURRENT ASSETS (LIABILITIES) (600,376 )
TOTAL ASSETS LESS CURRENT LIABILITIES (150,019 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (29,010 )
NET LIABILITIES (179,029 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (179,129 )
SHAREHOLDERS' FUNDS (179,029)
For the period 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
18/07/2025
The notes on pages 5 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CLA MIDLANDS FINISHING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 16189852 . The registered office is 120 Leabrook Road, Wednesbury, England, 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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 25% SLM
2.4. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 16 January 2025 -
Additions 600,476
As at 31 March 2025 600,476
Depreciation
As at 16 January 2025 -
Provided during the period 150,119
As at 31 March 2025 150,119
Net Book Value
As at 31 March 2025 450,357
As at 16 January 2025 -
5. Debtors
31 March 2025
£
Due within one year
VAT 95,095
Directors' loan accounts 100
95,195
6. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Trade creditors 78,165
Amounts owed to group undertakings 617,406
695,571
7. Deferred Taxation
The provision for deferred tax is made up as follows:
31 March 2025
£
Other timing differences 29,010
8. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 100
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9. Related Party Transactions
During the financial year, C.L.A Fabrications Ltd advanced a loan of £617,450 (31 March 2024: £0) to CLA Midlands Finishing Ltd. The intercompany loan balance at 31 March 2025 was £617,450 (31 March 2024: £0).
10. Ultimate Controlling Party
The company's ultimate controlling party is CLA GROUP TRADING LTD by virtue of his ownership of 100% of the issued share capital in the company.
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