Clairfield Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Clairfield Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Clairfield Limited which comprise the Profit and Loss Account, 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Clairfield Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Clairfield Limited and state those matters that we have agreed to state to the directors of Clairfield Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clairfield Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Clairfield 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 Clairfield Limited . You consider that Clairfield 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 accounts of Clairfield 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.

22 April 2026

Krowe Accountants

Grafton House

Bulls Head Yard

Alcester

Warwickshire

B49 5BX

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Clairfield Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 09098428

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		76,614		111,921
Investments	6		43,536		43,536

			120,150		155,457
CURRENT ASSETS
Debtors	7	454,375		389,104
Cash at bank and in hand		1,630,453		1,365,945

		2,084,828		1,755,049
Creditors: Amounts Falling Due Within One Year	8	(1,194,516 )		(547,477 )

NET CURRENT ASSETS (LIABILITIES)			890,312		1,207,572

TOTAL ASSETS LESS CURRENT LIABILITIES			1,010,462		1,363,029

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,535 )		(17,748 )

NET ASSETS			1,000,927		1,345,281

CAPITAL AND RESERVES
Called up share capital	9		78		78
Capital redemption reserve			25		25
Profit and Loss Account			1,000,824		1,345,178

SHAREHOLDERS' FUNDS			1,000,927		1,345,281

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Clairfield Limited

Balance Sheet (continued)

As At 31 December 2025

For the year 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Gary Ecob

Director

22 April 2026

The notes on pages 4 to 6 form part of these financial statements.

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Clairfield Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Clairfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09098428 . The registered office is One, Temple Row, Birmingham, B2 5LG.

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. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Acquired goodwill is stated at cost less amortisation.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives.

Leasehold	15% Straight Line
Plant & Machinery	33.3% Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

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: 22 (2024: 20)

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Clairfield Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	2,750,000

As at 31 December 2025	2,750,000

Amortisation
As at 1 January 2025	2,750,000

As at 31 December 2025	2,750,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2025	142,650	77,554	220,204
Additions	-	5,638	5,638

As at 31 December 2025	142,650	83,192	225,842

Depreciation
As at 1 January 2025	49,154	59,129	108,283
Provided during the period	28,530	12,415	40,945

As at 31 December 2025	77,684	71,544	149,228

Net Book Value
As at 31 December 2025	64,966	11,648	76,614

As at 1 January 2025	93,496	18,425	111,921

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	43,536

As at 31 December 2025	43,536

Provision
As at 1 January 2025	-

As at 31 December 2025	-

...CONTINUED

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Clairfield Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	43,536

As at 1 January 2025	43,536

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	311,342	295,928
Other debtors	143,033	93,176

	454,375	389,104

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,540	23,525
Other creditors	775,437	68,802
Taxation and social security	394,539	455,150

	1,194,516	547,477

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	78	78

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