REGISTERED NUMBER: 05425986 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

CLEAR ARCHITECTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M Clear

REGISTERED OFFICE:

The Studio

38 Church Hill

Loughton

Essex

IG10 1LA

REGISTERED NUMBER:

05425986 (England and Wales)

ACCOUNTANTS:

Barnard Mountstephens Childs Limited

Chartered Certified Accountants

Victoria House

50 Alexandra Street

Southend-on-Sea

Essex

SS1 1BN

FIXED ASSETS

Intangible assets

4

7,047

10,570

Tangible assets

5

94,258

114,067

101,305

124,637

CURRENT ASSETS

Debtors

6

75,396

81,988

Cash at bank and in hand

84,668

23,518

160,064

105,506

CREDITORS

Amounts falling due within one year

7

204,859

159,681

NET CURRENT LIABILITIES

(44,795

)

(54,175

)

TOTAL ASSETS LESS CURRENT LIABILITIES

56,510

70,462

CREDITORS

Amounts falling due after more than one year

8

34,829

69,878

NET ASSETS

21,681

584

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

21,581

484

SHAREHOLDERS' FUNDS

21,681

584

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 director acknowledges her 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Ms M Clear - Director

1.	STATUTORY INFORMATION

Clear Architects 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.

Website costs is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Short leasehold

-

over the period of the lease

Equipment

-

25% on reducing balance

Furniture, fixtures & fittings

-

25% on reducing balance

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 9 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

17,617

AMORTISATION

At 1 April 2024

7,047

Charge for year

3,523

At 31 March 2025

10,570

NET BOOK VALUE

At 31 March 2025

7,047

At 31 March 2024

10,570

5.	TANGIBLE FIXED ASSETS

Furniture,

Short

fixtures

leasehold

Equipment

& fittings

Totals

£

£

£

£

COST

At 1 April 2024

79,327

73,875

258,512

411,714

Additions

-

41

-

41

At 31 March 2025

79,327

73,916

258,512

411,755

DEPRECIATION

At 1 April 2024

31,895

61,727

204,025

297,647

Charge for year

3,233

2,995

13,622

19,850

At 31 March 2025

35,128

64,722

217,647

317,497

NET BOOK VALUE

At 31 March 2025

44,199

9,194

40,865

94,258

At 31 March 2024

47,432

12,148

54,487

114,067

6.

DEBTORS

31/3/25

31/3/24

£

£

Amounts falling due within one year:

Trade debtors

-

13,184

Other debtors

5,500

5,500

Directors' current accounts

55,986

62,440

Prepayments

1,612

864

63,098

81,988

31/3/25

31/3/24

£

£

Amounts falling due after more than one year:

Tax

12,298

-

Aggregate amounts

75,396

81,988

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

48,404

59,436

Trade creditors

52,927

36,977

Corporation tax

18,411

-

Social security and other taxes

-

7,968

Pension

-

219

VAT

63,356

47,242

Other creditors

15,786

1,364

Accrued expenses

5,975

6,475

204,859

159,681

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

34,829

69,878

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

50

Ordinary

£1

50

50

50

Ordinary A Shares

£1

50

50

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31/3/25

31/3/24

£

£

Ms M Clear

Balance outstanding at start of year

62,440

32,000

Amounts advanced

-

30,440

Amounts repaid

(6,454

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

55,986

62,440