Company registration number SC614406 (Scotland)
CLIK SCOTLAND LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CLIK SCOTLAND LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CLIK SCOTLAND LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
979
1,103
Investment property
4
447,600
447,600
448,579
448,703
Current assets
Cash at bank and in hand
8,896
51,849
Creditors: amounts falling due within one year
5
(198,011)
(257,809)
Net current liabilities
(189,115)
(205,960)
Total assets less current liabilities
259,464
242,743
Creditors: amounts falling due after more than one year
6
(262,850)
(268,405)
Net liabilities
(3,386)
(25,662)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(3,486)
(25,762)
Total equity
(3,386)
(25,662)

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 April 2026 and are signed on its behalf by:
Mr I R Sneddon
Director
Company registration number SC614406 (Scotland)
CLIK SCOTLAND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

CLIK Scotland Ltd is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. During the year to 31 July 202 true 5 the company made a profit of £2 2,276 (202 4 : £26,012) however it's total liabilities exceeded its assets by £16,232 (2024: £25,662).

The company is thus dependent on the continued financial support of the group to meets its day to day working capital requirements. On the basis of information available and from discussions with the director the company will be able to continue to operate and meet it's day to day working capital requirements. The director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result from the withdrawal of financial support.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Fixtures and fittings
15% on a straight line basis
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

CLIK SCOTLAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
2,481
Depreciation and impairment
At 1 August 2024
1,378
Depreciation charged in the year
124
At 31 July 2025
1,502
Carrying amount
At 31 July 2025
979
At 31 July 2024
1,103
4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
447,600
CLIK SCOTLAND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,555
5,555
Other creditors
192,456
252,254
198,011
257,809
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
262,850
268,405
7
Loans and overdrafts
2025
2024
£
£
Bank loans
262,850
268,405
Payable within one year
5,555
5,555
Payable after one year
257,295
262,850

The bank loans are secured over the investment property.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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