Clark Football Languages Limited

	Page
Company Information	1
Accountant's Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—8

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Accountant's Report

For The Year Ended 31 July 2025

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Clark Football Languages Limited for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Clark Football Languages Limited for the year ended 31 July 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Clark Football Languages Limited , as a body, in accordance with the terms of our engagement letter dated 02 October 2024. Our work has been undertaken solely to prepare for your approval the accounts of Clark Football Languages Limited and state those matters that we have agreed to state to the director of Clark Football Languages Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clark Football Languages Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Clark Football Languages Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Clark Football Languages Limited . You consider that Clark Football Languages Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Clark Football Languages Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29 April 2026

Ascendant Partners Limited

Second Floor, Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

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Clark Football Languages Limited

Statement of Financial Position

As At 31 July 2025

Statement of Financial Position

Registered number: 05153091

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,061		4,199

			4,061		4,199
CURRENT ASSETS
Debtors	5	605,905		902,258
Cash at bank and in hand		840,297		695,795

		1,446,202		1,598,053
Creditors: Amounts Falling Due Within One Year	6	(125,003 )		(134,315 )

NET CURRENT ASSETS (LIABILITIES)			1,321,199		1,463,738

TOTAL ASSETS LESS CURRENT LIABILITIES			1,325,260		1,467,937

NET ASSETS			1,325,260		1,467,937

CAPITAL AND RESERVES
Called up share capital	7		4		4
Income Statement			1,325,256		1,467,933

SHAREHOLDERS' FUNDS			1,325,260		1,467,937

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Clark Football Languages Limited

Statement of Financial Position (continued)

As At 31 July 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:

M Clark

Director

The notes on pages 5 to 8 form part of these financial statements.

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Clark Football Languages Limited

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

Clark Football Languages Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05153091 . The registered office is Rushtead House 66 Woodland Way, Kingswood, Tadworth, Surrey, KT20 6NW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Turnover is recognised at the point at which services are delivered to the customer.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	33% per annum on reducing balance
Computer Equipment	20% per annum on cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Clark Football Languages Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	10,145	2,676	12,821
Additions	-	1,249	1,249

As at 31 July 2025	10,145	3,925	14,070

Depreciation
As at 1 August 2024	8,101	521	8,622
Provided during the period	675	712	1,387

As at 31 July 2025	8,776	1,233	10,009

Net Book Value
As at 31 July 2025	1,369	2,692	4,061

As at 1 August 2024	2,044	2,155	4,199

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Clark Football Languages Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	355,764	599,677
Prepayments and accrued income	10,101	30,863
Other debtors	-	1,005
Social security and other taxes	-	3,020
Corporation tax recoverable assets	30,464	93,421
Deferred tax current asset	45,321	14,007
Director's loan account	164,255	160,265

	605,905	902,258

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	50,985	95,471
Corporation tax	-	30,464
Other taxes and social security	10,153	-
Other creditors	1,633	-
Accruals and deferred income	62,232	8,380

	125,003	134,315

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mrs Maria Clark	160,265	89,011	85,021	-	164,255

The above loan is unsecured, interest free and repayable on demand.

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Clark Football Languages Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	80,000	70,000

10. Ultimate Controlling Party

The company's ultimate controlling party is M Clark by virtue of their ownership of 100% of the issued share capital in the company.

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Director	M Clark

Secretary	M Clark

Company Number	05153091

Registered Office	Rushtead House 66 Woodland Way
	Kingswood
	Tadworth
	Surrey
	KT20 6NW

Accountants	Ascendant Partners Limited
	Second Floor, Curzon House
	24 High Street
	Banstead
	Surrey
	SM7 2LJ