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Registration number: 06899782

D Claydon Advisers Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 May 2025

D Claydon Advisers Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Financial Statements | 4 to 9

D Claydon Advisers Limited

Company Information

Directors | D J Claydon T L Claydon

Company secretary | T L Claydon

Registered office | 114 St Martin's Lane Covent Garden London United Kingdom WC2N 4BE

Accountants | Bourner Bullock Chartered Accountants 114 St Martin's Lane Covent Garden London WC2N 4BE

D Claydon Advisers Limited

(Registration number: 06899782)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 2,127 | 14,324
Current assets |  |  |
Debtors | 6 | 51,257 | 603
Cash at bank and in hand |  | 5,162 | 80,421
|  | 56,419 | 81,024
Creditors: Amounts falling due within one year | 7 | (38,376) | (29,934)
Net current assets |  | 18,043 | 51,090
Total assets less current liabilities |  | 20,170 | 65,414
Provisions for liabilities |  | (404) | (2,721)
Net assets |  | 19,766 | 62,693
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 19,765 | 62,692
Shareholders' funds |  | 19,766 | 62,693

D Claydon Advisers Limited

(Registration number: 06899782)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 January 2026 and signed on its behalf by:

......................................... D J Claydon Director

D Claydon Advisers Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
114 St Martin's Lane
Covent Garden
London
WC2N 4BE
United Kingdom

Principal activity

The principal activity of the Company is business and management consultancy

These financial statements were authorised for issue by the Board on 13 January 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Going concern

The financial statements have been prepared on a going concern basis.

Foreign currency transactions and balances

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the Profit and Loss account.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

D Claydon Advisers Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 10 year Straight line
Office equipment | 25% straight line
Motor Vehicles | 25% straight line

Financial instruments

Classification
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to other third parties.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment,
Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

D Claydon Advisers Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Significant judgements and key sources of estimation uncertainty

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

4 | Staff numbers

The average number of persons employed by the Company (including directors) during the year, was 2 (2024 - 2).

D Claydon Advisers Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 June 2024 | 40,399 | 3,080 | 54,985 | 98,464
Additions | - | 376 | - | 376
At 31 May 2025 | 40,399 | 3,456 | 54,985 | 98,840
Depreciation
At 1 June 2024 | 37,176 | 1,161 | 45,803 | 84,140
Charge for the year | 2,527 | 864 | 9,182 | 12,573
At 31 May 2025 | 39,703 | 2,025 | 54,985 | 96,713
Carrying amount
At 31 May 2025 | 696 | 1,431 | - | 2,127
At 31 May 2024 | 3,223 | 1,919 | 9,182 | 14,324

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 50,400 | -
Prepayments | 857 | 603
| 51,257 | 603

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | - | 115
Amounts owed to Group undertakings and undertakings in which the Company has a participating interest | 10 | 12,389 | 7,087
Taxation and social security |  | 16,317 | 13,381
Accruals and deferred income |  | 9,670 | 9,351
|  | 38,376 | 29,934

D Claydon Advisers Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £65,000 (2024 - £Nil) per ordinary share |  | 65,000 |  | -

D Claydon Advisers Limited

Notes to the Financial Statements for the Year Ended 31 May 2025

10 | Related party transactions

Transactions with directors

2025 | At 1 June 2024 £ | Advances to director £ | Repayments by director £ | At 31 May 2025 £
Director's current account | (7,087) | 35,547 | (40,849) | (12,389)

2024 | At 1 June 2023 £ | Advances to director £ | Repayments by director £ | At 31 May 2024 £
Director's current account | (6,804) | 14,339 | (14,622) | (7,087)