Clarydon Electronic Services Limited Filleted accounts for Companies House (small and micro)

STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Clarydon Electronic Services Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

COMPANY REGISTRATION NUMBER: 03338661

CLARYDON ELECTRONIC SERVICES LIMITED

FILLETED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 August 2025

CLARYDON ELECTRONIC SERVICES LIMITED

DIRECTORS' RESPONSIBILITIES STATEMENT

YEAR ENDED 31 AUGUST 2025

The directors are responsible for preparing the directors' report and the abridged financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare abridged financial statements for each financial year. Under that law the directors have elected to prepare the abridged financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the abridged financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these abridged financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the abridged financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the abridged financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CLARYDON ELECTRONIC SERVICES LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		–		4,242

Current assets

Stocks	2,468	2,054
Debtors	18,998	157,393
Cash at bank and in hand	150,263	60,160
	------------	------------
	171,729	219,607

Creditors: amounts falling due within one year	150,661		194,886
	------------		------------
Net current assets		21,068		24,721
		------------		------------
Total assets less current liabilities		21,068		28,963
		------------		------------
Net assets		21,068		28,963
		------------		------------

Capital and reserves

Called up share capital	100	100
Share premium account	7,990	7,990
Profit and loss account	12,978	20,873
	------------	------------
Shareholders funds	21,068	28,963
	------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

These abridged financial statements were approved by the board of directors and authorised for issue on 20 May 2026 , and are signed on behalf of the board by:

S A Stockley

Director

Company registration number: 03338661

CLARYDON ELECTRONIC SERVICES LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. No critical accounting judgements or key sources of estimation uncertainty were present during the financial year which require additional disclosure.

Revenue recognition

The turnover shown in the profit and loss account represents the realisable value of work undertaken during the year, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixture and fittings	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Defined contribution plans

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	£
Cost
At 1 September 2024	18,310
Disposals	( 18,310)
	------------
At 31 August 2025	–
	------------
Depreciation
At 1 September 2024	14,068
Disposals	( 14,068)
	------------
At 31 August 2025	–
	------------
Carrying amount
At 31 August 2025	–
	------------
At 31 August 2024	4,242
	------------

6. Events after the end of the reporting period

On the 21 October 2025 the entire share capital of the company's parent, Kasdon Holdings Limited was acquired by Note UK (Holdings) Limited. At this date control of the company passed to the new ultimate parent, NOTE AB (Publ) a company incorporated in Sweden.

7. Summary audit opinion

The auditor's report dated 20 May 2026 was unqualified .

The senior statutory auditor was David Jonathan Hanby FCCA , for and on behalf of Langard Lifford Hall Limited .

8. Controlling party

The company's parent undertaking at the balance sheet date was Kasdon (Holdings) Limited, a company registered in England & Wales whose registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN. The group financial statements for Kasdon (Holdings) Limited are available from Companies House, Crown Way, Cardiff, CF14 3UZ. The company's ultimate controlling party is S Stockley by way of his directorship and shareholding in Kasdon (Holdings) Limited.