Company registration number 02551723 (England and Wales)
CLEARPRIME LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CLEARPRIME LIMITED
COMPANY INFORMATION
Directors
Mr S Taylor
Ms Z A Marsden
Mrs A Taylor
Secretary
Ms Z A Marsden
Company number
02551723
Registered office
3 Nimrod House
Sandys Road
Malvern
WR14 1JJ
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
1 Legg Street
Chelmsford
Essex
CM1 1JS
CLEARPRIME LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
CLEARPRIME LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CLEARPRIME LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clearprime Limited for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Clearprime Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clearprime Limited and state those matters that we have agreed to state to the b oard of d irectors of Clearprime 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 Clearprime Limited and its b oard of d irectors as a body, for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of Clearprime 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 statutory f inancial statements.

Ormerod Rutter Limited
23 April 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
CLEARPRIME LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
125,065
120,366
Current assets
Debtors
4
4,096,560
3,825,308
Cash at bank and in hand
239,708
202,354
4,336,268
4,027,662
Creditors: amounts falling due within one year
5
(1,443,889)
(1,293,002)
Net current assets
2,892,379
2,734,660
Total assets less current liabilities
3,017,444
2,855,026
Creditors: amounts falling due after more than one year
6
(33,649)
(129,740)
Provisions for liabilities
8
(31,266)
(30,092)
Net assets
2,952,529
2,695,194
Capital and reserves
Called up share capital
9
20,000
20,000
Capital redemption reserve
20,000
20,000
Profit and loss reserves
2,912,529
2,655,194
Total equity
2,952,529
2,695,194

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

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

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.

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.

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

CLEARPRIME LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 23 April 2026 and are signed on its behalf by:
Mr S Taylor
Director
Company registration number 02551723 (England and Wales)
CLEARPRIME LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Clearprime Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Nimrod House, Sandys Road, Malvern, WR14 1JJ.

1.1
Accounting convention

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.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

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.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance
Computer equipment
20% on cost
Motor vehicles
33% and 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
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.

CLEARPRIME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
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.

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.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.8

Invoice discounting

The company has entered into an invoice discounting arrangement for certain trade debtors. Amounts due from the customers are shown in full in trade debtors, with amounts due to the finance company in creditors due within twelve months under the other creditors heading and amounts due from the finance company in debtors due within twelve months under the other debtors heading.

CLEARPRIME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

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

2025
2024
Number
Number
Total
7
7
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
17,761
39,976
143,154
200,891
Additions
-
0
255
47,162
47,417
Disposals
-
0
-
0
(35,260)
(35,260)
At 31 December 2025
17,761
40,231
155,056
213,048
Depreciation and impairment
At 1 January 2025
12,827
29,691
38,007
80,525
Depreciation charged in the year
717
3,304
25,063
29,084
Eliminated in respect of disposals
-
0
-
0
(21,626)
(21,626)
At 31 December 2025
13,544
32,995
41,444
87,983
Carrying amount
At 31 December 2025
4,217
7,236
113,612
125,065
At 31 December 2024
4,934
10,285
105,147
120,366
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,891,811
3,821,875
Other debtors
204,749
3,433
4,096,560
3,825,308
CLEARPRIME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
50,000
100,000
Trade creditors
255,610
225,566
Taxation and social security
86,971
68,578
Other creditors
1,051,308
898,858
1,443,889
1,293,002
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
50,000
Other creditors
33,649
79,740
33,649
129,740
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Hire purchase contracts
106,446
93,657
Bank loans
50,000
150,000
Factoring account
863,684
751,023
1,020,130
994,680
Hire purchase contracts are secured against the assets to which they relate.
Bank loans are secured by way of a fixed and floating charge over all assets of the company.
All monies due or to become due from the company to the factoring company, Ultimate Finance, are secured against trade debtors.
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
31,266
30,092
CLEARPRIME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
20,000
20,000
20,000
20,000
10
Ultimate controlling party

The ultimate controlling party is Mr S Taylor.

2025-12-31 2025-01-01 false false false 23 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S Taylor Mrs A Taylor Mrs A Taylor Ms Z A Marsden 02551723 2025-01-01 2025-12-31 02551723 bus:Director1 2025-01-01 2025-12-31 02551723 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 02551723 bus:Director2 2025-01-01 2025-12-31 02551723 bus:CompanySecretary1 2025-01-01 2025-12-31 02551723 bus:Director3 2025-01-01 2025-12-31 02551723 bus:RegisteredOffice 2025-01-01 2025-12-31 02551723 bus:Agent1 2025-01-01 2025-12-31 02551723 2025-12-31 02551723 2024-12-31 02551723 core:FurnitureFittings 2025-12-31 02551723 core:ComputerEquipment 2025-12-31 02551723 core:MotorVehicles 2025-12-31 02551723 core:FurnitureFittings 2024-12-31 02551723 core:ComputerEquipment 2024-12-31 02551723 core:MotorVehicles 2024-12-31 02551723 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 02551723 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 02551723 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 02551723 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 02551723 core:CurrentFinancialInstruments 2025-12-31 02551723 core:CurrentFinancialInstruments 2024-12-31 02551723 core:Non-currentFinancialInstruments 2025-12-31 02551723 core:Non-currentFinancialInstruments 2024-12-31 02551723 core:ShareCapital 2025-12-31 02551723 core:ShareCapital 2024-12-31 02551723 core:CapitalRedemptionReserve 2025-12-31 02551723 core:CapitalRedemptionReserve 2024-12-31 02551723 core:RetainedEarningsAccumulatedLosses 2025-12-31 02551723 core:RetainedEarningsAccumulatedLosses 2024-12-31 02551723 core:ShareCapitalOrdinaryShareClass1 2025-12-31 02551723 core:ShareCapitalOrdinaryShareClass1 2024-12-31 02551723 core:FurnitureFittings 2025-01-01 2025-12-31 02551723 core:ComputerEquipment 2025-01-01 2025-12-31 02551723 core:MotorVehicles 2025-01-01 2025-12-31 02551723 2024-01-01 2024-12-31 02551723 core:FurnitureFittings 2024-12-31 02551723 core:ComputerEquipment 2024-12-31 02551723 core:MotorVehicles 2024-12-31 02551723 2024-12-31 02551723 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 02551723 bus:OrdinaryShareClass1 2025-12-31 02551723 bus:OrdinaryShareClass1 2024-12-31 02551723 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02551723 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02551723 bus:FRS102 2025-01-01 2025-12-31 02551723 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02551723 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP