REGISTERED NUMBER: 03857747 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

FOR

CLARITY COMMERCE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A P Downes

Mr P J Downes

REGISTERED OFFICE:

107 Pilot Road

Hastings

East Sussex

TN34 2AU

REGISTERED NUMBER:

03857747 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Intangible assets

4

1,240

1,395

Tangible assets

5

662

530

Investments

6

9,110

8,860

11,012

10,785

CURRENT ASSETS

Debtors

7

24,742

13,421

Cash at bank

15,284

17,901

40,026

31,322

CREDITORS

Amounts falling due within one year

8

8,792

9,680

NET CURRENT ASSETS

31,234

21,642

TOTAL ASSETS LESS CURRENT LIABILITIES

42,246

32,427

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

42,244

32,425

SHAREHOLDERS' FUNDS

42,246

32,427

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 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 12 December 2025 and were signed on its behalf by:

Mr A P Downes - Director

1.	STATUTORY INFORMATION

Clarity Commerce 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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 31 March 2024

and 30 March 2025

25,550

Amortisation

At 31 March 2024

24,155

Amortisation for year

155

At 30 March 2025

24,310

Net book value

At 30 March 2025

1,240

At 30 March 2024

1,395

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 31 March 2024

8,018

1,074

5,203

14,295

Additions

109

-

200

309

At 30 March 2025

8,127

1,074

5,403

14,604

Depreciation

At 31 March 2024

7,595

967

5,203

13,765

Charge for year

119

16

42

177

At 30 March 2025

7,714

983

5,245

13,942

Net book value

At 30 March 2025

413

91

158

662

At 30 March 2024

423

107

-

530

6.	FIXED ASSET INVESTMENTS

Other

investments

£

Cost

At 31 March 2024

8,860

Additions

250

At 30 March 2025

9,110

Net book value

At 30 March 2025

9,110

At 30 March 2024

8,860

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,742

13,421

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

55

Taxation and social security

5,551

5,362

Other creditors

3,241

4,263

8,792

9,680

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2