Company Registration No. 13736732 (England and Wales)
CLS SOLAR ENERGY UK LTD
Unaudited accounts
for the year ended 30 November 2025
CLS SOLAR ENERGY UK LTD
Statement of financial position
as at 30 November 2025
Debtors
2,963,324
2,483,931
Cash at bank and in hand
303,931
607,334
Creditors: amounts falling due within one year
(2,913,586)
(2,745,946)
Net current assets
353,669
345,319
Net assets
356,670
345,319
Called up share capital
1,000
1,000
Profit and loss account
355,670
344,319
Shareholders' funds
356,670
345,319
For the year ending 30 November 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2026 and were signed on its behalf by
Dimitar Simeonov Yurukov
Director
Company Registration No. 13736732
CLS SOLAR ENERGY UK LTD
Notes to the Accounts
for the year ended 30 November 2025
CLS SOLAR ENERGY UK LTD is a private company, limited by shares, registered in England and Wales, registration number 13736732. The registered office is Unit 16, Diss Business Hub, Hopper Way, Diss, Norfolk, IP22 4GT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The financial statements have been prepared on the going concern basis. The director has assessed the company's ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements, taking into account the company's forecast trading and cash flows and the proposed arrangements for settlement of the amounts included within taxes and social security. On the basis of that assessment the director considers it appropriate to prepare the financial statements on the going concern basis.
Turnover represents amounts receivable for construction services supplied, net of value added tax.
Where the outcome of a construction contract can be estimated reliably, revenue is recognised by reference to the stage of completion of the contract activity at the balance sheet date, measured by reference to the proportion of the contract completed. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of contract costs incurred that it is probable will be recoverable.
Amounts recoverable on contracts represent revenue recognised in excess of amounts invoiced and are stated at cost incurred plus attributable profit, less any foreseeable losses and payments on account.
Where the company acts as a subcontractor within the Construction Industry Scheme, revenue is stated gross of deductions made by the contractor. Deductions suffered are recognised as amounts recoverable from HM Revenue and Customs.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure directly attributable to bringing the asset into working condition for its intended use.
Depreciation is provided so as to write off the cost of each asset, less its estimated residual value, over its expected useful economic life. Plant and machinery is depreciated on a straight line basis over three years. Depreciation is charged from the month in which the asset is brought into use.
CLS SOLAR ENERGY UK LTD
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
493,752
1,050,119
Accrued income and prepayments
485,974
-
Other debtors
1,976,529
1,433,812
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
1,494,163
1,340,490
Other creditors
392,879
404,384
7
Transactions with related parties
During the year the company incurred plant hire costs of £320,000 with a company under common control. At the balance sheet date £1,391,379 was owed to that company and £1,364,085 was receivable from it. The balances are unsecured, interest free and have no fixed repayment terms.
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Average number of employees
During the year the average number of employees was 0 (2024: 0).