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Company registration number:
09687783
Client Bridge Group Ltd
Unaudited Filleted Financial Statements for the year ended
31 July 2025
Client Bridge Group Ltd
Statement of Financial Position
31 July 2025

|  | 2025 | 2024
--- | --- | --- | ---
|  |  | as restated
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 618,216 |  | 615,334 |
Tangible assets | 6 | 13,475 |  | 13,666 |
|  | 631,691 |  | 629,000 |
Current assets |  |  |  |  |
Debtors | 7 | 277,808 |  | 207,372 |
Cash at bank and in hand |  | 67,379 |  | 278,832 |
|  | 345,187 |  | 486,204 |
Creditors: amounts falling due within one year | 8 | (87,887 | ) | (117,288 | )
Net current assets |  | 257,300 |  | 368,916 |
Total assets less current liabilities |  | 888,991 |  | 997,916 |
Creditors: amounts falling due after more than one year | 9 | (194,000 | ) | - |
Net assets |  | 694,991 |  | 997,916 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Profit and loss account |  | 694,990 |  | 997,915 |
Shareholders funds |  | 694,991 |  | 997,916 |

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

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
9 April 2026
, and are signed on behalf of the board by:

T Cheung | A Myhill
Director | Director

Company registration number:
09687783
Client Bridge Group Ltd
Notes to the Financial Statements
Year ended
31 July 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Parker House
,
Buttermarket Street
,
Warrington
,
WA1 2NL
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Development costs | 10% reducing balance

## Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when It is technically feasible to complete the intangible asset so that it will be available for use or sale; there is the intention to complete the intangible asset and use or sell it; there is the ability to use or sell the intangible asset; the use or sale of the intangible asset will generate probable future economic benefits; there are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and the expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
1.00
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 1 August 2024 as restated | 896,479 |
Additions | 67,977 |
At 31 July 2025 | 964,456 |
Amortisation |  |
At 1 August 2024 as restated | 281,145 |
Charge | 65,095 |
At 31 July 2025 | 346,240 |
Carrying amount |  |
At 31 July 2025 | 618,216 |
At 31 July 2024 | 615,334 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 August 2024 | 37,930 |
Additions | 3,616 |
At 31 July 2025 | 41,546 |
Depreciation |  |
At 1 August 2024 | 24,264 |
Charge | 3,807 |
At 31 July 2025 | 28,071 |
Carrying amount |  |
At 31 July 2025 | 13,475 |
At 31 July 2024 | 13,666 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 277,121 |  | 216,630 |
Amounts owed by group undertakings and undertakings in which the company has a participating interest | - |  | (10,000 | )
Other debtors | 687 |  | 742 |
| 277,808 |  | 207,372 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 77,119 |  | 116,698 |
Other creditors | 10,768 |  | 590 |
| 87,887 |  | 117,288 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 194,000 |  | - |

## 10 Prior period errors

The accounts include a prior period adjustment to intangible assets related to a current development in progress which has been deemed by the directors to be better reflected as a cost to the business in the year reported. The effect of the adjustment was a reduction in the brought forward reserves of £91,522.