Company No: 06552938 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Amanda Jane Carlyle
	Stephen Kenneth Carlyle

SECRETARY

Stephen Kenneth Carlyle

REGISTERED OFFICE	60 Bootham Crescent
	York
	YO30 7AH
	United Kingdom

COMPANY NUMBER

06552938 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,918		2,249
		2,918		2,249
Current assets
Debtors	4	408,274		364,347
Cash at bank and in hand	5	42,723		44,554
		450,997		408,901
Creditors: amounts falling due within one year	6	( 83,703)		( 66,337)
Net current assets		367,294		342,564
Total assets less current liabilities		370,212		344,813
Creditors: amounts falling due after more than one year	7	( 27,500)		( 32,500)
Provision for liabilities	8, 9	( 684)		0
Net assets		342,028		312,313
Capital and reserves
Called-up share capital	10	100		100
Profit and loss account		341,928		312,213
Total shareholders' funds		342,028		312,313

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These 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 Clearly Consulting & Training Limited (registered number: 06552938) were approved and authorised for issue by the Board of Directors on 06 January 2026. They were signed on its behalf by:

Amanda Jane Carlyle 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

Clearly Consulting & Training 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 60 Bootham Crescent, York, YO30 7AH, 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 directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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:

Plant and machinery etc.	25 % reducing balance
	3 years straight line

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2024	8,703		8,703
Additions	1,462		1,462
At 30 April 2025	10,165		10,165
Accumulated depreciation
At 01 May 2024	6,454		6,454
Charge for the financial year	793		793
At 30 April 2025	7,247		7,247
Net book value
At 30 April 2025	2,918		2,918
At 30 April 2024	2,249		2,249

4. Debtors

	2025		2024
	£		£
Trade debtors	5,569		8,647
Amounts owed by Group undertakings	402,705		355,700
	408,274		364,347

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	42,723		44,554

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	5,000		5,000
Trade creditors	3,905		308
Taxation and social security	29,004		34,836
Other creditors	45,794		26,193
	83,703		66,337

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	27,500		32,500

There are no amounts included above in respect of which any security has been given by the small entity.

8. Provision for liabilities

	2025		2024
	£		£
Deferred tax	684		0

9. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	0		0
Charged to the Statement of Income and Retained Earnings	( 684)		0
At the end of financial year	( 684)		0

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100