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Registered number: 12603346
Click London Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12603346
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,698 -
Tangible Assets 5 10,748 4,884
22,446 4,884
CURRENT ASSETS
Debtors 6 167,726 116,640
Cash at bank and in hand 125,154 82,722
292,880 199,362
Creditors: Amounts Falling Due Within One Year 7 (165,836 ) (97,711 )
NET CURRENT ASSETS (LIABILITIES) 127,044 101,651
TOTAL ASSETS LESS CURRENT LIABILITIES 149,490 106,535
Creditors: Amounts Falling Due After More Than One Year 8 (73,860 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,689 ) (977 )
NET ASSETS 69,941 105,558
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 69,940 105,557
SHAREHOLDERS' FUNDS 69,941 105,558
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C M Cunningham
Director
28 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Click London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12603346 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Computer Equipment 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 3)
9 3
4. Intangible Assets
Software Development Costs
£
Cost
As at 1 June 2023 -
Additions 12,316
As at 31 May 2024 12,316
Amortisation
As at 1 June 2023 -
Provided during the period 618
As at 31 May 2024 618
Net Book Value
As at 31 May 2024 11,698
As at 1 June 2023 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2023 4,602 6,759 11,361
Additions 3,477 6,931 10,408
As at 31 May 2024 8,079 13,690 21,769
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 June 2023 2,938 3,539 6,477
Provided during the period 1,791 2,753 4,544
As at 31 May 2024 4,729 6,292 11,021
Net Book Value
As at 31 May 2024 3,350 7,398 10,748
As at 1 June 2023 1,664 3,220 4,884
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 43,891 54,291
Prepayments and accrued income 81,615 60,249
Other debtors 42,220 2,100
167,726 116,640
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 333
Trade creditors 1 4,216
Other loans 32,588 -
Corporation tax 4,081 31,110
Other taxes and social security 4,565 1,112
VAT 44,876 36,609
Net wages - 1,041
Other creditors 11,955 3,144
Pensions 1,177 188
Accruals and deferred income 49,479 3,000
Director's loan account 17,114 16,958
165,836 97,711
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 73,860 -
Page 5
Page 6
9. Loans
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due within one year or on demand:
Other loans 32,588 -
2024 2023
£ £
Amounts falling due between one and five years:
Other loans 73,860 -
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 333
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
Page 6