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Registered number: 03719281
Clarion Communication Management Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Clarion Communication Management Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Clarion Communication Management Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 03719281
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,864 10,310
9,864 10,310
CURRENT ASSETS
Debtors 5 1,084,660 859,713
Cash at bank and in hand 68,757 74,090
1,153,417 933,803
Creditors: Amounts Falling Due Within One Year 6 (744,737 ) (686,808 )
NET CURRENT ASSETS (LIABILITIES) 408,680 246,995
TOTAL ASSETS LESS CURRENT LIABILITIES 418,544 257,305
Creditors: Amounts Falling Due After More Than One Year 7 - (9,026 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,466 ) (2,578 )
NET ASSETS 416,078 245,701
CAPITAL AND RESERVES
Called up share capital 9 1 1
Capital redemption reserve 109 109
Profit and Loss Account 415,968 245,591
SHAREHOLDERS' FUNDS 416,078 245,701
Page 1
Page 2
Clarion Communication Management Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ben Bradbury
Director
19/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Clarion Communication Management Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Clarion Communication Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03719281 . The registered office is Canalot Studios, 222 Kensal Road, London, W10 5BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Fixtures & Fittings 15% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
Page 3
Page 4
Clarion Communication Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 13)
12 13
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 17,317 34,152 51,469
Additions 3,879 115 3,994
Disposals (1,590 ) - (1,590 )
As at 31 March 2025 19,606 34,267 53,873
Depreciation
As at 1 April 2024 9,502 31,657 41,159
Provided during the period 4,059 381 4,440
Disposals (1,590 ) - (1,590 )
As at 31 March 2025 11,971 32,038 44,009
Net Book Value
As at 31 March 2025 7,635 2,229 9,864
As at 1 April 2024 7,815 2,495 10,310
Page 4
Page 5
Clarion Communication Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 302,172 282,993
Prepayments and accrued income 228,270 224,177
Other debtors 373,942 24,260
Amounts owed by group undertakings 180,276 328,283
1,084,660 859,713
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 383,060 252,329
Bank loans and overdrafts 6,250 36,104
Corporation tax 82,485 106,409
Other taxes and social security 24,230 24,139
VAT 163,464 51,702
Other creditors 30,879 58,832
Deferred income 15,585 67,535
Accruals 38,633 49,969
Directors' loan accounts 151 39,789
744,737 686,808
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 9,026
Loans consist of an unsecured bank loan of £101,000 which is to be repaid over 36 months after an inital 6 month repayment holiday. This includes a floating interest charge of 3.5% per annum.
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 2,466 2,578
Page 5
Page 6
Clarion Communication Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Controlling party
The company is 100% owned by Clarion Communication Holdings Limited. The Honourable Ben Bradbury is a director of the company and of Clarion Communication Holdings Limited. The Honourable Ben Bradbury is the majority shareholder of Clarion Communication Holdings.
The company was under the control of the director, The Honourable Ben Bradbury, throughout the period.
Intercopmany transactions and loans
During the period under review the following transactions took place with Clarion Communication Information Technology Limited and Clarion Communication Management Limited, companies which are 100% owned by Clarion Communication Holdings Limited and in which The Honourable Ben Bradbury is also the ultimate controlling party:
At 31 March 2025 £nil (2024: £26,657) was owed by Clarion Communication Management Limited to Clarion Communication Holdings Limited.
At 31 March 2025, £165,262 (2024: £nil) was owed by Clarion Communication Holdings Limited to Clarion Communication Management Limited. 
At 31 March 2025 £21,614 (2024: £48,474) was owed by Clarion Communication Information Technology Limited to Clarion Communication Management Limited. 
During the period under review Clarion Communication Management Limited charged Clarion Communication Information Technology Limited £12,000 (2024: £12,000) for management fees.
During the period under review Clarion Communication Information Technology Limited charged Clarion Communication Management Limited £94,172 (2024: £18,232) for Information Technology services and hardware for it and its customers.
Associated Companies
During the year ended 31 March 2025, the Honourable Ben Bradbury was a director of Clarion Communication Systems Limited.  The Honourable Ben Bradbury is also a director of Clarion Communication Holdings Limited.
Intercompany transactions and loans
At 31 March 2025, £nil (2024: £279,809) was owed by Clarion Communication Systems Limited to Clarion Communication Management Limited.
At 31 March 2025, £6,600 (2024: £nil) was owed by Clarion Communication Management Limited to Clarion Communication Systems Limited.
During the period under review Clarion Communication Management Limited charged Clarion Communication Systems Limited £12,450 (2024: £77.750) for management fees, £nil (2024: £16,156) for interest, and £238 (2024: £nil) for Information Technology Services for it and its customers.
During the period under review Clarion Communication Systems Limited charged Clarion Communication Mnagement Limited £8,457 (2024: £4,845) for Information Technology services for it and its customers.
Clarion Communication Holdings Limited is a minority shareholder in ISG International Support Group Sarl.
...CONTINUED
Page 6
Page 7
Clarion Communication Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Related Party Transactions - continued
At 31 March 2025, £350,817 was owed to Clarion Communication Management Limited by ISG International Support Group Sarl.
Page 7