Clarity Referrals Ltd 16139479 false 2024-12-17 2025-12-31 2025-12-31 The principal activity of the company is veterinary services. Digita Accounts Production Advanced 6.30.9574.0 true true 16139479 2024-12-17 2025-12-31 16139479 2025-12-31 16139479 core:RetainedEarningsAccumulatedLosses 2025-12-31 16139479 core:ShareCapital 2025-12-31 16139479 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 16139479 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 16139479 bus:SmallEntities 2024-12-17 2025-12-31 16139479 bus:AuditExemptWithAccountantsReport 2024-12-17 2025-12-31 16139479 bus:FullAccounts 2024-12-17 2025-12-31 16139479 bus:SmallCompaniesRegimeForAccounts 2024-12-17 2025-12-31 16139479 bus:RegisteredOffice 2024-12-17 2025-12-31 16139479 bus:Director1 2024-12-17 2025-12-31 16139479 bus:Director2 2024-12-17 2025-12-31 16139479 bus:PrivateLimitedCompanyLtd 2024-12-17 2025-12-31 16139479 core:FurnitureFittings 2024-12-17 2025-12-31 16139479 core:LandBuildings 2024-12-17 2025-12-31 16139479 core:OfficeEquipment 2024-12-17 2025-12-31 16139479 core:PlantMachinery 2024-12-17 2025-12-31 16139479 1 2024-12-17 2025-12-31 16139479 countries:EnglandWales 2024-12-17 2025-12-31 iso4217:GBP xbrli:pure

Registration number: 16139479

Clarity Referrals Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Period from 17 December 2024 to 31 December 2025

Clarity Referrals Ltd

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Clarity Referrals Ltd

(Registration number: 16139479)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 234,610
Current assets |  |
Stocks | 5 | 19,465
Debtors |  | 33,421
Cash at bank and in hand |  | 4,693
|  | 57,579
Creditors: Amounts falling due within one year | 6 | (90,123)
Net current liabilities |  | (32,544)
Total assets less current liabilities |  | 202,066
Creditors: Amounts falling due after more than one year | 7 | (230,900)
Provisions for liabilities |  | 7,123
Net liabilities |  | (21,711)
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | (21,811)
Total equity |  | (21,711)

Clarity Referrals Ltd

(Registration number: 16139479)
Abridged Balance Sheet as at 31 December 2025

For the financial period ending 31 December 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 of its accounts for the period 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 6 March 2026 and signed on its behalf by:

Mrs A I S Busby

Director

Mr J M Histed

Director

Clarity Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 17 December 2024 to 31 December 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:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 6 March 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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.

Disclosure of long or short period

These accounts have been prepared for a period of longer than one year as this is the first year of trading post incorporation.

Going concern

The accounts have been prepared on a going concern basis. Of the company's liabilities, an amount is owed to the directors who have agreed to continue to support the company and not demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

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 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.

Deferred 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 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 statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Clarity Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 17 December 2024 to 31 December 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
Freehold property | 2% Straight line
Plant and machinery | 20% Reducing balance
Fixture and fittings | 20% Reducing balance
Office equipment | 20% Reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Tangible assets

| Total £
Cost or valuation
Additions | 249,537
At 31 December 2025 | 249,537
Depreciation
Charge for the period | 14,927
At 31 December 2025 | 14,927
Carrying amount
At 31 December 2025 | 234,610

Included within the net book value of land and buildings above is £28,276 in respect of freehold land and buildings.

Clarity Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 17 December 2024 to 31 December 2025

5 | Stocks

| 2025 £
Stock | 19,465

6 | Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £61,500.

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

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £230,900.

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £29,459. The company has an obligation for a non cancellable operating lease relating to payments for equipment leasing.