Registration number: 12760910

C&L Amery Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

C&L Amery Limited

(Registration number: 12760910)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,624	2,031
Current assets
Debtors	5	-	14,911
Cash at bank and in hand		26,477	468
		26,477	15,379
Creditors: Amounts falling due within one year	6	(24,561)	(16,844)
Net current assets/(liabilities)		1,916	(1,465)
Total assets less current liabilities		3,540	566
Provisions for liabilities		(308)	(386)
Net assets		3,232	180
Capital and reserves
Called up share capital		100	100
Retained earnings		3,132	80
Shareholders' funds		3,232	180

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2026
 

......................................... Mr Carl Amery Director

C&L Amery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
UK

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All
monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

C&L Amery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost
Fixtures and fittings	20% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

C&L Amery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2024	14,995	14,995
At 31 July 2025	14,995	14,995
Depreciation
At 1 August 2024	12,964	12,964
Charge for the year	407	407
At 31 July 2025	13,371	13,371
Carrying amount
At 31 July 2025	1,624	1,624
At 31 July 2024	2,031	2,031

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		-	2,579
Other debtors		-	12,332
		-	14,911

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	2,048	-
Trade creditors		960	-
Taxation and social security		19,882	15,884
Other creditors		1,671	960
		24,561	16,844

Current loans and borrowings

C&L Amery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

	2025 £	2024 £
Other borrowings	2,048	-

Creditors: amounts falling due after more than one year

2025 £

2024 £

Other borrowings

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	2,048	-