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REGISTERED NUMBER: 12206040 (England and Wales)

Financial Statements for the Year Ended 28 September 2024

for

Clarke & Company 2 Limited

| Clarke & Company 2 Limited (Registered number: 12206040) |

Contents of the Financial Statements

for the Year Ended 28 September 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Clarke & Company 2 Limited |

Company Information

for the Year Ended 28 September 2024

| DIRECTOR: | J Clarke

| REGISTERED OFFICE: | 116 Duke Street

| Liverpool

| Merseyside

| L1 5JW

| REGISTERED NUMBER: | 12206040 (England and Wales)

| ACCOUNTANTS: | Cobham Murphy

| 116 Duke Street

| Liverpool

| Merseyside

| L1 5JW

| Clarke & Company 2 Limited (Registered number: 12206040) |

Balance Sheet

28 September 2024

| 28.9.24 | 28.9.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 175,100 |  | 200 |  |

Investment property | 5 | 985,304 |  | 985,304 |  |

1,160,404 |  | 985,504 |  |

CURRENT ASSETS

Debtors: amounts falling due within one year | 6 | 1,889,498 |  | 6,316,742 |  |

Debtors: amounts falling due after more than one year | 6 | 263,948 |  | 263,948 |  |

Cash at bank | 7,402 |  | 5,777 |  |

2,160,848 |  | 6,586,467 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,778,394 |  | 6,589,836 |  |

NET CURRENT ASSETS/(LIABILITIES) | 382,454 |  | (3,369 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,542,858 |  | 982,135 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 487,500 |  | 487,500 |  |

NET ASSETS | 1,055,358 |  | 494,635 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 1,055,158 |  | 494,435 |  |

1,055,358 |  | 494,635 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Clarke & Company 2 Limited (Registered number: 12206040) |

Balance Sheet - continued

28 September 2024

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 director and authorised for issue on 3 September 2025 and were signed by:

J Clarke - Director

| Clarke & Company 2 Limited (Registered number: 12206040) |

Notes to the Financial Statements

for the Year Ended 28 September 2024

1. | STATUTORY INFORMATION

| Clarke & Company 2 Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Despite the net current liability position of the company it is still considered a going concern due to ongoing continued support from the director.

| Significant judgements and estimates

| There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

| Turnover

| Turnover is derived from ordinary activities and is measured at the fair value of rental income received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised when it is probable that future economic benefits will flow to the entity.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| 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.

| Clarke & Company 2 Limited (Registered number: 12206040) |

Notes to the Financial Statements - continued

for the Year Ended 28 September 2024

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 29 September 2023 | 200 |  | - |  | 200 |  |

| Additions | - |  | 500,000 |  | 500,000 |  |

| Disposals | (100 | ) | - |  | (100 | ) |

| Impairments | - |  | (325,000 | ) | (325,000 | ) |

| At 28 September 2024 | 100 |  | 175,000 |  | 175,100 |  |

| NET BOOK VALUE

| At 28 September 2024 | 100 |  | 175,000 |  | 175,100 |  |

| At 28 September 2023 | 200 |  | - |  | 200 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 29 September 2023

| and 28 September 2024 | 985,304 |  |

| NET BOOK VALUE

| At 28 September 2024 | 985,304 |  |

| At 28 September 2023 | 985,304 |  |

| Clarke & Company 2 Limited (Registered number: 12206040) |

Notes to the Financial Statements - continued

for the Year Ended 28 September 2024

6. | DEBTORS

| 28.9.24 |  | 28.9.23

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 49,653 |  | 5,187 |  |

| Amounts owed by group undertakings | 7,900 |  | - |  |

| Amounts owed by associates | 3,676 |  | 4,831,110 |  |

| Other debtors | 1,828,269 |  | 1,480,445 |  |

1,889,498 |  | 6,316,742 |  |

| Amounts falling due after more than one year:

| Other debtors | 263,948 |  | 263,948 |  |

| Aggregate amounts | 2,153,446 |  | 6,580,690 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.9.24 |  | 28.9.23

£ | £ |

| Amounts owed to group undertakings | - |  | 6,013,872 |  |

| Amounts owed to participating interests | 1,277,696 |  | - |  |

| Amounts owed to associates | 275,247 |  | 356,168 |  |

| Taxation and social security | 213,301 |  | 209,801 |  |

| Other creditors | 12,150 |  | 9,995 |  |

1,778,394 |  | 6,589,836 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 28.9.24 |  | 28.9.23

£ | £ |

| Other creditors | 487,500 |  | 487,500 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 487,500 |  | 487,500 |  |

9. | RELATED PARTY DISCLOSURES

| Included in creditors is £1,277,696 (2023 - £5,505,881) due to our Parent company Clarke and Company 3 Ltd

| Included in debtors is £7,900 (2023 - £507,991) due to our subsidiary Clarke & Co

| Property Ltd.

| Included in creditors are net amounts of £271,571 (2023 - £4,474,941 debtor) due to associated companies.

| The loans are interest free and repayable upon demand.