REGISTERED NUMBER: 06782270 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

CLEVERTOUCH CONSULTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Burrell

S Sharp

A J Sharp

REGISTERED OFFICE:

The Workshop The Dene

Ropley Dean

Ropley

Hampshire

SO24 0BH

REGISTERED NUMBER:

06782270 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

365,992

321,591

Tangible assets

5

336,669

495,327

702,661

816,918

CURRENT ASSETS

Debtors

6

2,229,966

2,573,030

Cash at bank and in hand

71,937

133,643

2,301,903

2,706,673

CREDITORS

Amounts falling due within one year

7

2,238,837

2,482,125

NET CURRENT ASSETS

63,066

224,548

TOTAL ASSETS LESS CURRENT LIABILITIES

765,727

1,041,466

CREDITORS

Amounts falling due after more than one year

8

151,198

289,409

NET ASSETS

614,529

752,057

CAPITAL AND RESERVES

Called up share capital

11

10,000

10,000

Share premium

23,000

23,000

Retained earnings

581,529

719,057

SHAREHOLDERS' FUNDS

614,529

752,057

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th October 2025 and were signed on its behalf by:

A J Sharp - Director

1.	STATUTORY INFORMATION

Clevertouch Consulting 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that will be probable to recover.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of services provided to date based on a proportion of the total expected consideration at completion. Where payments are received in advance from customers, the amounts are recorded as deferred income and included as part of the creditors due within one year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

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

Long leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 56 (2024 - 73 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st February 2024

426,006

Additions

170,480

At 31st January 2025

596,486

AMORTISATION

At 1st February 2024

104,415

Charge for year

126,079

At 31st January 2025

230,494

NET BOOK VALUE

At 31st January 2025

365,992

At 31st January 2024

321,591

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2024

1,245,933

151,174

1,397,107

Additions

-

6,014

6,014

Disposals

-

(9,999

)

(9,999

)

At 31st January 2025

1,245,933

147,189

1,393,122

DEPRECIATION

At 1st February 2024

809,860

91,920

901,780

Charge for year

124,593

38,996

163,589

Eliminated on disposal

-

(8,916

)

(8,916

)

At 31st January 2025

934,453

122,000

1,056,453

NET BOOK VALUE

At 31st January 2025

311,480

25,189

336,669

At 31st January 2024

436,073

59,254

495,327

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

587,530

1,068,717

Other debtors

60,545

1,814

Directors' current accounts

1,239,427

1,121,903

Tax

230,082

230,082

Prepayments and accrued income

112,382

150,514

2,229,966

2,573,030

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,523

377,579

Other loans

244,961

148,081

Trade creditors

107,850

163,196

Tax

51,382

-

Social security and other taxes

158,673

225,634

Pension payable

37,257

40,572

VAT

215,842

181,439

Other creditors

87,187

63,527

Directors' current accounts

5,865

986

Accruals and deferred income

1,321,297

1,281,111

2,238,837

2,482,125

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

151,198

289,409

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

145,768

143,728

Between one and five years

270,937

458,561

416,705

602,289

10.	SECURED DEBTS

There are fixed and floating charges held against the assets of the business for the loans held at the year end.

A director has personally guaranteed certain loan facilities of the company. At the balance sheet date, the outstanding balance on these loans was £289,409 (2024 - £437,489). No liability is expected to arise to the director under the guarantee.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

3,332

Ordinary share capital

1

3,332

3,332

3,332

Ordinary Share Class A

1

3,332

3,332

3,136

Ordinary Share Class B

1

3,136

3,136

200

Ordinary Share Class D

1

200

200

10,000

10,000

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company gave advances to Directors in the year totalling £356,614 (2024 - £456,043),

repayments have been made resulting in a closing year end balance of £1,233,561 (2024 - £1,120,917).