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REGISTERED NUMBER: 09863524 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

CLICK STRATEGY LTD

CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)






Contents of the Financial Statements
for the year ended 30 November 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


CLICK STRATEGY LTD

Company Information
for the year ended 30 November 2023







DIRECTORS: L J Rodd
B M Rodd





REGISTERED OFFICE: 11 Laura Place
Bath
BA2 4BL





REGISTERED NUMBER: 09863524 (England and Wales)





ACCOUNTANTS: Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Click Strategy Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Click Strategy Ltd for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Click Strategy Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Click Strategy Ltd and state those matters that we have agreed to state to the Board of Directors of Click Strategy Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Click Strategy Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Click Strategy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Click Strategy Ltd. You consider that Click Strategy Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Click Strategy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL


30 August 2024

CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 131,379 152,217

CURRENT ASSETS
Debtors 5 1,094,440 229,839
Cash at bank 786,889 1,304,825
1,881,329 1,534,664
CREDITORS
Amounts falling due within one year 6 343,753 317,704
NET CURRENT ASSETS 1,537,576 1,216,960
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,668,955

1,369,177

PROVISIONS FOR LIABILITIES 7 32,845 38,054
NET ASSETS 1,636,110 1,331,123

CAPITAL AND RESERVES
Called up share capital 8 202 202
Share premium 398 398
Retained earnings 1,635,510 1,330,523
SHAREHOLDERS' FUNDS 1,636,110 1,331,123

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)

Balance Sheet - continued
30 November 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:




B M Rodd - Director



L J Rodd - Director


CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)

Notes to the Financial Statements
for the year ended 30 November 2023

1. STATUTORY INFORMATION

Click Strategy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements or key assumptions have had to be made by the directors in preparing these 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. Revenue is recognised when services have been rendered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.


CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

2. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 December 2022 176,188 51,035 227,223
Additions 14,399 - 14,399
At 30 November 2023 190,587 51,035 241,622
DEPRECIATION
At 1 December 2022 62,247 12,759 75,006
Charge for year 25,668 9,569 35,237
At 30 November 2023 87,915 22,328 110,243
NET BOOK VALUE
At 30 November 2023 102,672 28,707 131,379
At 30 November 2022 113,941 38,276 152,217

CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 71,664 127,373
Other debtors 114,926 102,466
186,590 229,839

Amounts falling due after more than one year:
Other debtors 907,850 -

Aggregate amounts 1,094,440 229,839

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 48,406 64,344
Taxation and social security 215,054 201,396
Other creditors 80,293 51,964
343,753 317,704

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 32,845 38,054

Deferred
tax
£   
Balance at 1 December 2022 38,054
Accelerated capital allowances (5,209 )
Balance at 30 November 2023 32,845

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
Value: £ £
100 A Ordinary £1 100 100
100 B Ordinary £1 100 100
1 C Ordinary £1 1 1
1 D Ordinary £1 1 1
202 202


All classes of shares have full voting rights and full entitlement to profit and capital distribution.

Shareholders for all classes of shares are entitled pari passu to participate in a distribution from a winding up of the company.

CLICK STRATEGY LTD (REGISTERED NUMBER: 09863524)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the directors owed the company £592,978. This is a combination of a loan balance due to the company and current account amounts due to the director. The principal loan of £600,000 was made during the year. The principal loan is repayable on demand.