REGISTERED NUMBER: 06676089 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Clarity4D Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Directors:

H T Phan

Ms J E Oliver

Registered office:

26 King Street

Potton

Sandy

Bedfordshire

SG19 2QT

Business address:

The Grey House

3 Broad Street

Stamford

PE9 1PG

Registered number:

06676089 (England and Wales)

Accountants:

Moore Thompson

27 Market Place

Market Deeping

Peterborough

Cambridgeshire

PE6 8EA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clarity4D Limited for the year ended 31 August 2025 which comprise the Income statement, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Clarity4D Limited, as a body, in accordance with the terms of our engagement letter dated 12 September 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Clarity4D Limited and state those matters that we have agreed to state to the Board of Directors of Clarity4D Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clarity4D Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Clarity4D Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clarity4D Limited. You consider that Clarity4D Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Clarity4D Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

27 Market Place

Market Deeping

Peterborough

Cambridgeshire

PE6 8EA

12 January 2026

Fixed assets

Tangible assets

5

5,636

1,002

Current assets

Stocks

1,000

1,000

Debtors

6

131,606

93,533

Cash at bank and in hand

265,887

315,385

398,493

409,918

Creditors

Amounts falling due within one year

7

36,855

65,406

Net current assets

361,638

344,512

Total assets less current liabilities

367,274

345,514

Creditors

Amounts falling due after more than one year

8

-

(9,167

)

Provisions for liabilities

(1,409

)

(251

)

Accruals and deferred income

(45,441

)

(42,611

)

Net assets

320,424

293,485

Capital and reserves

Called up share capital

9

4

4

Retained earnings

320,420

293,481

Shareholders' funds

320,424

293,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

H T Phan - Director

1.	Statutory information

Clarity4D 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

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 etc

-

Straight line over 25 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 3 ) .

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 September 2024

12,118

Additions

6,133

At 31 August 2025

18,251

Depreciation

At 1 September 2024

11,116

Charge for year

1,499

At 31 August 2025

12,615

Net book value

At 31 August 2025

5,636

At 31 August 2024

1,002

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

83,891

93,533

Other debtors

47,715

-

131,606

93,533

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

9,167

10,000

Trade creditors

17,285

20,732

Taxation and social security

8,012

33,700

Other creditors

2,391

974

36,855

65,406

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

9,167

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,444

Ordinary

0.001

4

4

10.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

H T Phan

Balance outstanding at start of year

(320

)

-

Amounts advanced

51

-

Amounts repaid

(320

)

(320

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(589

)

(320

)

Ms J E Oliver

Balance outstanding at start of year

-

-

Amounts advanced

10,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,000

-