REGISTERED NUMBER: 12288966 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2023 to 31 July 2024

for

Clean Emissions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

J M Anderson

Registered office:

85 Church Road

Hove

BN3 2BB

Registered number:

12288966 (England and Wales)

Accountants:

Wilson Sandford Limited

Chartered accountants

85 Church Road

Hove

East Sussex

BN3 2BB

Fixed assets

Tangible fixed assets

4

986

1,300

Current assets

Debtors

5

81,575

13,038

Cash at bank

57

22,933

81,632

35,971

Creditors: amounts falling due within one year

6

124,125

89,512

Net current liabilities

(42,493

)

(53,541

)

Total assets less current liabilities

(41,507

)

(52,241

)

Capital and reserves

Called up share capital

7

1

1

Retained earnings

(41,508

)

(52,242

)

Shareholders' funds

(41,507

)

(52,241

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

J M Anderson - Director

1.	Statutory information

Clean Emissions 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.

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

The period covered by the financial statements is 9 months from 1 November 2023 to 31 July 2024 therefore comparatives are not entirely comparable.

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.

Turnover

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.This is usually on dispatch of the goods.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% reducing balance

Computer equipment - 25% reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the profit and loss accountProfit and Loss Account, 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.	Employees and directors

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

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 November 2023

and 31 July 2024

420

1,085

1,505

Depreciation

At 1 November 2023

205

-

205

Charge for period

43

271

314

At 31 July 2024

248

271

519

Net book value

At 31 July 2024

172

814

986

At 31 October 2023

215

1,085

1,300

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

30,633

-

Other debtors

50,942

13,038

81,575

13,038

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Taxation and social security

61,977

55,855

Other creditors

62,148

33,657

124,125

89,512

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

1

1

1

8.	Director's advances, credits and guarantees

During the year, the company advanced a director £37,904 (2023 £8,586) and he repaid £nil (2023£nil). At the year end, the director owed the company £50,942 (2023: £13,038). The advances were interest-free, unsecured and repayable on demand.

9.	Post balance sheet events

On 31st July 2025 a loan of £30,000 within other creditors was converted to share capital and share premium.