REGISTERED NUMBER: 04808834 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Clear Care Solutions Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

45,489

40,515

CURRENT ASSETS

Debtors

5

901,240

369,446

Cash at bank

1,415,597

475,215

2,316,837

844,661

CREDITORS

Amounts falling due within one year

6

566,038

354,189

NET CURRENT ASSETS

1,750,799

490,472

TOTAL ASSETS LESS CURRENT LIABILITIES

1,796,288

530,987

PROVISIONS FOR LIABILITIES

7,050

6,329

NET ASSETS

1,789,238

524,658

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,788,238

523,658

SHAREHOLDERS' FUNDS

1,789,238

524,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

Mr P E McVay - Director

1.	STATUTORY INFORMATION

Clear Care Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04808834

Registered office:

Suite 1&2

The Limes, The Hollies

120 Newport Road

Stafford

Staffordshire

ST16 1BY

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.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised as the company becomes entitles to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

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

Improvements to property

-

33% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit 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 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 charged to the profit and loss account within 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 19 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

19,000

38,158

32,900

37,957

128,015

Additions

6,642

230

-

18,202

25,074

Disposals

-

(34,859

)

-

(12,562

)

(47,421

)

At 31 March 2025

25,642

3,529

32,900

43,597

105,668

DEPRECIATION

At 1 April 2024

3,800

34,041

28,509

21,150

87,500

Charge for year

6,014

623

1,098

8,168

15,903

Eliminated on disposal

-

(33,002

)

-

(10,222

)

(43,224

)

At 31 March 2025

9,814

1,662

29,607

19,096

60,179

NET BOOK VALUE

At 31 March 2025

15,828

1,867

3,293

24,501

45,489

At 31 March 2024

15,200

4,117

4,391

16,807

40,515

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

290,494

301,926

Amounts owed by group undertakings

17,664

13,194

Other debtors

593,082

54,326

901,240

369,446

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,125

201,384

Taxation and social security

488,802

87,989

Other creditors

52,111

64,816

566,038

354,189

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr P E McVay

Balance outstanding at start of year

-

-

Amounts advanced

408,978

420,099

Amounts repaid

(303,864

)

(420,099

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

105,114

-

Mrs S J Evans

Balance outstanding at start of year

-

-

Amounts advanced

240

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

240

-

Mr S Watts

Balance outstanding at start of year

-

-

Amounts advanced

240

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

240

-

8.	POST BALANCE SHEET EVENTS

After the balance sheet date, the whole of the company's issued share capital was purchased by Clear Care Solutions Midco Limited, a company controlled by Cow Corner Nominees Limited. The ultimate controlling party then became the shareholders of Cow Corner Nominees Limited. No adjustment is required to these accounts in respect of that event.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Clear Care Solutions Holdings Limited.

10.	CHANGES IN ACCOUNTING ESTIMATES

During the year to 31 March 2025, Clear Care Solutions Limited changed the method of depreciating its plant and machinery and computer equipment from 25% on a reducing balance basis to four years on a straight-line basis. This revised method better reflects the entity’s consumption of the assets over their useful lives, and is consistent with the entity’s replacement cycle.

Clear Care Solutions Limited also revised the method by which the company depreciates leasehold improvements from ten year straight line basis, to three year straight line basis. This change better reflects the company's current right to occupy the commercial premises.

These changes in depreciation methods are changes in accounting estimates and have been accounted for in the period of the change (i.e. in the current year) and in subsequent periods.