| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31st August 2025 |
| for |
| Clfassler Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31st August 2025 |
| for |
| Clfassler Limited |
| Clfassler Limited (Registered number: 11519682) |
| Contents of the Financial Statements |
| for the Year Ended 31st August 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Clfassler Limited |
| Company Information |
| for the Year Ended 31st August 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodlands Grange |
| Woodlands Lane |
| Bradley Stoke |
| Bristol |
| United Kingdom |
| BS32 4JY |
| Clfassler Limited (Registered number: 11519682) |
| Balance Sheet |
| 31st August 2025 |
| 31.8.25 | 31.8.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Revaluation reserve | 12 |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| The director acknowledges her responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Clfassler Limited (Registered number: 11519682) |
| Balance Sheet - continued |
| 31st August 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Clfassler Limited (Registered number: 11519682) |
| Notes to the Financial Statements |
| for the Year Ended 31st August 2025 |
| 1. | STATUTORY INFORMATION |
| Clfassler Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Critical accounting judgements and key sources of estimation uncertainty |
| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. |
| The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates. |
| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods. |
| The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year: |
| Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use. |
| Valuation of Freehold property - Freehold property is measured at fair value, with changes recognised in profit or loss. The valuation is based on market conditions and may involve the use of external valuers. |
| Turnover |
| Turnover represents income derived from the provision of childcare and early years education services during the year. Revenue includes nursery fees, funded childcare income received from local authorities, and other ancillary childcare-related income. Turnover is recognised when the childcare services have been provided and is measured at the fair value of the consideration receivable, net of discounts, refunds, value added tax and other sales taxes. The company's turnover arose wholly within the United Kingdom. |
| Goodwill |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Clfassler Limited (Registered number: 11519682) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st August 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred 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. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Going concern |
| The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. |
| Financial instruments policy |
| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument. |
| Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances |
| Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest. |
| Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest. |
| Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred. |
| Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Functional and presentation currency disclosure |
| The financial statements are presented in £ sterling, which is the company's functional and presentation currency. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Clfassler Limited (Registered number: 11519682) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st August 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1st September 2024 |
| and 31st August 2025 |
| AMORTISATION |
| At 1st September 2024 |
| Charge for year |
| At 31st August 2025 |
| NET BOOK VALUE |
| At 31st August 2025 |
| At 31st August 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Plant and | and | Computer |
| property | machinery | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST OR VALUATION |
| At 1st September 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31st August 2025 |
| DEPRECIATION |
| At 1st September 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31st August 2025 |
| NET BOOK VALUE |
| At 31st August 2025 |
| At 31st August 2024 |
| Freehold property is held on a revaluation basis and is not depreciated. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Prepayments |
| Clfassler Limited (Registered number: 11519682) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st August 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Directors' current accounts | 14,542 | 6,479 |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| Bank loans more 5 yr by instal |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 188,373 | 203,873 |
| 9. | LEASING AGREEMENTS |
| The Company had no material commitments under non-cancellable operating leases at the balance sheet date. |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Bank loans |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.8.25 | 31.8.24 |
| value: | £ | £ |
| Ordinary | £1 | 1 | 1 |
| Clfassler Limited (Registered number: 11519682) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st August 2025 |
| 12. | RESERVES |
| Retained | Revaluation |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1st September 2024 | 174,189 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| At 31st August 2025 | 166,108 |
| 13. | CONTINGENT LIABILITIES |
| The Company had no contingent liabilities at the balance sheet date. |
| 14. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, the Company owed £14,542 (2024: £6,479) to a director. The balance is unsecured, interest-free and repayable on demand. |
| 15. | POST BALANCE SHEET EVENTS |
| There have been no material events after the balance sheet date requiring disclosure in these financial statements. |
| 16. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Ms C Fassler. |