Company registration number 10026607 (England and Wales)
CLH GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
CLH GROUP LIMITED
COMPANY INFORMATION
Directors
Mr J Leary
Mrs J R Leary
Mr E P Bell
Mrs A Bell
Mr L G Leary
Mrs G Leary
Secretary
Mrs M H Leary
Company number
10026607
Registered office
Devonshire House
Cofton Road
Marsh Barton Trading Estate
Exeter
Devon
England
EX2 8QW
Accountants
Streets Bush Limited
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
CLH GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
CLH GROUP LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
91,860
162,241
Tangible assets
4
1,592,764
1,058,636
1,684,624
1,220,877
Current assets
Stocks
800,654
794,755
Debtors
5
1,112,953
1,079,376
Cash at bank and in hand
27,329
361,063
1,940,936
2,235,194
Creditors: amounts falling due within one year
6
(1,305,970)
(975,941)
Net current assets
634,966
1,259,253
Total assets less current liabilities
2,319,590
2,480,130
Creditors: amounts falling due after more than one year
7
(412,056)
(826,642)
Provisions for liabilities
(117,300)
(78,618)
Net assets
1,790,234
1,574,870
Capital and reserves
Called up share capital
800
800
Retained earnings
1,789,434
1,574,070
Total equity
1,790,234
1,574,870
CLH GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 24 December 2025 and are signed on its behalf by:
Mr E P Bell
Director
Company Registration No. 10026607
CLH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

CLH Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Devonshire House, Cofton Road, Marsh Barton Trading Estate, Exeter, Devon, England, EX2 8QW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount in connection with the acquisition of the business in 2016, is being amortised evenly over its estimated useful life of 10 years.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

CLH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% on cost
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Freehold property improvements
2% on cost
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
33.33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

CLH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.9
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

CLH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
37
36
3
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 1 May 2024
734,409
32,266
766,675
Additions
-
0
11,891
11,891
At 30 April 2025
734,409
44,157
778,566
Amortisation and impairment
At 1 May 2024
587,528
16,906
604,434
Amortisation charged for the year
73,441
8,831
82,272
At 30 April 2025
660,969
25,737
686,706
Carrying amount
At 30 April 2025
73,440
18,420
91,860
At 30 April 2024
146,881
15,360
162,241
CLH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
900,032
541,832
1,441,864
Additions
446,229
227,208
673,437
Disposals
-
0
(79,938)
(79,938)
At 30 April 2025
1,346,261
689,102
2,035,363
Depreciation and impairment
At 1 May 2024
102,973
280,256
383,229
Depreciation charged in the year
24,925
87,269
112,194
Eliminated in respect of disposals
-
0
(52,824)
(52,824)
At 30 April 2025
127,898
314,701
442,599
Carrying amount
At 30 April 2025
1,218,363
374,401
1,592,764
At 30 April 2024
797,059
261,577
1,058,636
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
899,392
907,405
Other debtors
213,561
171,971
1,112,953
1,079,376
CLH GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
154,048
-
0
Trade creditors
622,541
502,709
Taxation and social security
273,127
270,314
Other creditors
256,254
202,918
1,305,970
975,941
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
412,056
826,642
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
160,922
212,606
9
Related party transactions

Included within Other Debtors is an interest-free loan of £60,000 to Birchlay Ltd of which all directors of CLH Group Ltd own 1 ordinary share each within. The loan becomes due for repayment in the event of the sale of an investment property.

10
Related party disclosures

During the year, the company received loans from the directors totalling £385,134 (2024: £852,742). Interest has been charged where applicable on these loans at a commercial rate and there are no set terms for repayment, except that balances reported in amounts falling due within one year will not be repaid within twelve months.

2025-04-30 2024-05-01 false false false 24 December 2025 CCH Software CCH Accounts Production 2025.200 The principal activity in the year was that of a medical supplies company.
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