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Registered number: 11488477 THE CLV GROUP LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
01483 755 399 hamlyns.com
THE CLV GROUP LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE CLV GROUP LTD FOR THE YEAR ENDED 31 DECEMBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The CLV Group Ltd for the year ended 31 December 2024 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/membership/ regulations-standards-and-guidance. This report is made solely to the board of directors of The CLV Group Ltd, as a body, in accordance with the terms of our engagement at hamlyns.com/tac. Our work has been undertaken solely to prepare for your approval the financial statements of The CLV Group Ltd and state those matters that we have agreed to state to the board of directors of The CLV Group Ltd, as a body, in this report in accordance with ICAEW Technical release TECH07/16AAF . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The CLV Group Ltd and its board of directors, as a body, for our work or for this report. It is your duty to ensure that The CLV Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The CLV Group Ltd. You consider that The CLV Group Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of The CLV Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Hamlyns Limited Chartered Accountants Sundial House High Street Horsell Woking Surrey GU21 4SU 5 December 2025 Page 1
THE CLV GROUP LTD REGISTERED NUMBER: 11488477 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,353 |  | 7,939
|  |  | 4,353 |  | 7,939
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 334,138 |  | 588,480 |
Cash at bank and in hand | 6 | - |  | 24,529 |
|  | 334,138 |  | 613,009 |
Creditors: amounts falling due within one year | 7 | (196,740) |  | (247,849) |
Net current assets |  |  | 137,398 |  | 365,160
Total assets less current liabilities |  |  | 141,751 |  | 373,099
Creditors: amounts falling due after more than one year | 8 |  | (5,000) |  | (15,000)
Net assets |  |  | 136,751 |  | 358,099
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,106 |  | 1,106
Share premium account |  |  | 174,770 |  | 174,770
Profit and loss account |  |  | (39,125) |  | 182,223
|  |  | 136,751 |  | 358,099
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 December 2025. Page 2
THE CLV GROUP LTD REGISTERED NUMBER: 11488477 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024
___________________________ Neil Joyce | ___________________________ Jamie Williams
Director | Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
THE CLV GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
The CLV Group Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 11488477 and registered office address is Sundial House, 98 High Street, Horsell, Woking, GU21 4SU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
THE CLV GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 5
THE CLV GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | on cost
|  |  |  | Office equipment | - | 33% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2023 - 4).
Page 6
THE CLV GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 3,663 | 13,037 | 16,700
| Additions | 1,000 | - | 1,000
| At 31 December 2024 | 4,663 | 13,037 | 17,700
| Depreciation |  |  |
| At 1 January 2024 | 3,284 | 5,477 | 8,761
| Charge for the year on owned assets | 588 | 3,998 | 4,586
| At 31 December 2024 | 3,872 | 9,475 | 13,347
| Net book value |  |  |
| At 31 December 2024 | 791 | 3,562 | 4,353
| At 31 December 2023 | 379 | 7,560 | 7,939
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 53,269 | 310,127
| Other debtors | 261,554 | 277,332
| Prepayments and accrued income | 19,315 | 1,021
|  | 334,138 | 588,480
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 24,529
| Less: bank overdrafts | (49,721) | -
|  | (49,721) | 24,529
Page 7
THE CLV GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 49,721 | -
| Bank loans | 10,000 | 10,000
| Trade creditors | 60,350 | 150,792
| Other taxation and social security | 55,332 | 51,484
| Other creditors | 17,187 | 31,138
| Accruals and deferred income | 4,150 | 4,435
|  | 196,740 | 247,849
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 5,000 | 15,000
|  | 5,000 | 15,000
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £12,100 (2023 - £20,536). Contributions totalling £6,096 (2023 - £1,839) were payable to the fund at the balance sheet date and are included in creditors.
Page 8