Company registration number: 08279342
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
C & L 24hr Emergency Drainage Limited
Pages for filing with the Registrar
Company registration number: 08279342
C & L 24hr Emergency Drainage Limited
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 151,067 145,905
151,067 145,905
Current assets
Stocks 7,158 8,370
Debtors 5 23,984 35,189
Cash at bank and in hand 165,177 118,822
196,319 162,381
Creditors: amounts falling due within one year
6 (140,430) (132,999)
Net current assets 55,889 29,382
Total assets less current liabilities 206,956 175,287
Creditors: Amounts falling due after more than one year
7 (23,420) (28,854)
NET ASSETS 183,536 146,433
Capital and reserves
Called up share capital 2 2
Profit and loss account 183,534 146,431
TOTAL EQUITY 183,536 146,433
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08279342
C & L 24hr Emergency Drainage Limited
Balance sheet - continued
as at 30 November 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 19 August 2026 and signed on its behalf by:
Mr C Beedles, Director Mr S Beedles, Director
19 August 2026 19 August 2026
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C & L 24hr Emergency Drainage Limited
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
C & L 24hr Emergency Drainage Limited is a private company registered in England and Wales. Its registered number is 08279342. The company is limited by shares. Its registered office is C & L 24 Hour Emergency Drainage Ltd, Unit 1, Welshpool, Powys, SY21 7NA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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 etc.:
Plant and machinery - 25% & 15% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
C & L 24hr Emergency Drainage Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 9 (2024 - 8).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 317,084
Additions 72,291
Disposals (49,819)
At 30 November 2025 339,556
Depreciation
At 1 December 2024 171,179
Charge for year 54,059
Eliminated on disposal (36,749)
At 30 November 2025 188,489
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C & L 24hr Emergency Drainage Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Tangible fixed assets - continued
Net book value
At 30 November 2025 151,067
At 30 November 2024 145,905
5 Debtors
2025 2024
£ £
Trade debtors 19,005 16,393
Prepayments and accrued income 4,979 18,796
23,984 35,189
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 6,165 11,025
Hire purchase and finance leases 19,159 22,184
Trade creditors 16,303 36,779
Amounts owed to directors 3,177 2,033
Taxation 24,811 3,609
VAT payable 7,984 18,152
Social security and other tax 2,188 3,547
Accruals and deferred income 60,643 35,670
140,430 132,999
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 5,494
Hire purchase and finance leases 23,420 23,360
23,420 28,854
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