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Registration number: 06604354

CLS Identification Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

CLS Identification Limited

Contents

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

CLS Identification Limited

Company Information

Directors | Ms Lisa Jane Tottman Mr Paul Antony Cunliffe Brian Ernest Tottman

Registered office | C/O Smith Butler, Sapper Jordan Rossi Park Otley Road Baildon West Yorkshire United Kingdom BD17 7AX

Accountants | Smith Butler Accountants & Business AdvisorsSapper Jordan Rossi Park Otley Road Baildon West Yorkshire BD17 7AX

CLS Identification Limited

(Registration number: 06604354)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 64,503 | 81,109
Current assets |  |  |
Stocks | 6 | 115,000 | 110,341
Debtors | 7 | 266,906 | 312,704
Cash at bank and in hand |  | 2,359 | 5,010
|  | 384,265 | 428,055
Creditors: Amounts falling due within one year | 8 | (289,329) | (316,682)
Net current assets |  | 94,936 | 111,373
Total assets less current liabilities |  | 159,439 | 192,482
Creditors: Amounts falling due after more than one year | 8 | - | (9,225)
Net assets |  | 159,439 | 183,257
Capital and reserves |  |  |
Called up share capital | 9 | 300 | 300
Share premium reserve |  | 194,000 | 194,000
Revaluation reserve |  | 11,616 | 11,616
Retained earnings |  | (46,477) | (22,659)
Shareholders' funds |  | 159,439 | 183,257

For the financial year ending 30 June 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.

CLS Identification Limited

(Registration number: 06604354)
Balance Sheet as at 30 June 2025

Approved and authorised by the Board on 8 February 2026 and signed on its behalf by:

......................................... Ms Lisa Jane Tottman Director

CLS Identification Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

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

The address of its registered office is:
C/O Smith Butler,
Sapper Jordan Rossi Park
Otley Road
Baildon
West Yorkshire
BD17 7AX
United Kingdom

These financial statements were authorised for issue by the Board on 8 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

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.

CLS Identification Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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
Plant and Machinery | 15% reducing balance & 3 yrs straight line
Fixtures and Fittings | 15% reducing balance
Computer Equipment | 33% straight line
Leasehold Improvement | 10% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20% straight line

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

CLS Identification Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

CLS Identification Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 10).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 July 2024 | 16,989 | 16,989
At 30 June 2025 | 16,989 | 16,989
Amortisation
At 1 July 2024 | 16,989 | 16,989
At 30 June 2025 | 16,989 | 16,989
Carrying amount
At 30 June 2025 | - | -

CLS Identification Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 5,288 | 281,176 | 286,464
At 30 June 2025 | 5,288 | 281,176 | 286,464
Depreciation
At 1 July 2024 | 5,288 | 200,067 | 205,355
Charge for the year | - | 16,606 | 16,606
At 30 June 2025 | 5,288 | 216,673 | 221,961
Carrying amount
At 30 June 2025 | - | 64,503 | 64,503
At 30 June 2024 | - | 81,109 | 81,109

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of short leasehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 50,000 | 47,500
Other inventories | 65,000 | 62,841
| 115,000 | 110,341

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 148,930 | 193,515
Prepayments | 18,990 | 20,818
Other debtors | 98,986 | 98,371
| 266,906 | 312,704

CLS Identification Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 9,624 | 11,777
Trade creditors |  | 135,202 | 137,418
Taxation and social security |  | 23,454 | 20,888
Accruals and deferred income |  | 314 | 354
Other creditors |  | 120,735 | 146,245
|  | 289,329 | 316,682

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | - | 9,225

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 300 | 300 | 300 | 300

10 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | - | 9,225

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 9,624 | 10,278
HP and finance lease liability 1 (under 1yr) | - | 1,499
| 9,624 | 11,777