Company No: 11319856 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Fixed assets
Tangible assets	3	6,912		5,872
		6,912		5,872
Current assets
Debtors	4	( 1,727)		89,790
Cash at bank and in hand		3,084		3,360
		1,357		93,150
Creditors: amounts falling due within one year	5	( 870,930)		( 810,802)
Net current liabilities		(869,573)		(717,652)
Total assets less current liabilities		(862,661)		(711,780)
Net liabilities		( 862,661)		( 711,780)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 862,662 )		( 711,781 )
Total shareholder's deficit		( 862,661)		( 711,780)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Click Tech Limited (registered number: 11319856) were approved and authorised for issue by the Board of Directors on 15 December 2025. They were signed on its behalf by:

D J Rogers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Click Tech Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Alexander House 4 Station Road, Cheadle Hulme, Cheadle, SK8 5AE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £862,661 (2023 net assets: £717,652). The Company is supported through loans from group companies. The director has received assurances that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and that the Parent Company will continue to support the Company. The group within which the company resides was acquired by Pivotal Growth Limited, as described in note 8 and some liabilities of the parent company were settled at that time. After making enquiries, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	25 % reducing balance
Computer equipment	33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company (excluding directors) during the year.	0		0

The directors did not receive any remuneration in the year (2023: £nil).

3. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 January 2024	80		11,872		11,952
Additions	0		4,143		4,143
At 31 December 2024	80		16,015		16,095
Accumulated depreciation
At 01 January 2024	60		6,020		6,080
Charge for the financial year	5		3,098		3,103
At 31 December 2024	65		9,118		9,183
Net book value
At 31 December 2024	15		6,897		6,912
At 31 December 2023	20		5,852		5,872

4. Debtors

	2024		2023
	£		£
Deferred tax asset	( 1,727)		89,790

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Amounts owed to Group undertakings	867,592		808,362
Other creditors	3,338		2,440
	870,930		810,802

6. Provision for liabilities

During the year, it was identified that the group within which the company resides had not correctly included VAT on a number of inter-company recharges. As a result, an additional VAT liability has been calculated and a provision recognised in the Group financial statements of £1.2m. This liability has been recognised in the company's parent, Believe Money Group Limited. This liability will be settled by the shareholders out of the proceeds received from the sale of the business to Pivotal Growth and a corresponding debtor has been recognised in the group financial statements. As a result, there is no impact on the Company statement of comprehensive income.

7. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2024 was unqualified.

The audit report was signed by Helen Besant-Roberts on behalf of Hurst Accountants Limited.

8. Ultimate controlling party

At the start of the financial year, and at the year end, the Company’s immediate and ultimate controlling party was Oak Barrel Investments LLC, a company incorporated in the United States of America.

On 18 September 2025, Pivotal Growth Limited, a company incorporated in the United Kingdom, acquired 100% of the issued share capital of the Company. From that date, Pivotal Growth Limited became the immediate and ultimate controlling party of the Group.