REGISTERED NUMBER: 03844050 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CLARION COMPUTERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Watson

SECRETARY:

C Watson

REGISTERED OFFICE:

4 Wynmore Crescent

Bramhope

LEEDS

West Yorkshire

LS16 9DH

REGISTERED NUMBER:

03844050 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,133

1,981

1,133

1,981

CURRENT ASSETS

Debtors

6

12,906

11,434

Cash at bank

28,171

9,881

41,077

21,315

CREDITORS

Amounts falling due within one year

7

(14,199

)

(22,650

)

NET CURRENT ASSETS/(LIABILITIES)

26,878

(1,335

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28,011

646

PROVISIONS FOR LIABILITIES

8

(215

)

(442

)

NET ASSETS

27,796

204

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

27,792

200

27,796

204

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:

B Watson - Director

1.	STATUTORY INFORMATION

Clarion Computers 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.

Turnover

Turnover represents revenue recognised in the accounts excluding value added tax. Services are performed gradually over time so revenue is recognised as the company fulfils its contractual obligations and activity progresses by reference to the value of work performed.

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.

Intellectual property are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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.

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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

12,441

AMORTISATION

At 1 October 2024

and 30 September 2025

12,441

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

1,259

11,326

12,585

DEPRECIATION

At 1 October 2024

1,144

9,460

10,604

Charge for year

36

812

848

At 30 September 2025

1,180

10,272

11,452

NET BOOK VALUE

At 30 September 2025

79

1,054

1,133

At 30 September 2024

115

1,866

1,981

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

12,906

11,434

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

6,596

20,861

Other creditors

7,603

1,789

14,199

22,650

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

215

442

Deferred

tax

£

Balance at 1 October 2024

442

Movement in year

(227

)

Balance at 30 September 2025

215

9.	ULTIMATE CONTROLLING PARTY

During the period the company was under the control of B Watson, the director and a shareholder of the company.