Click Europe Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05455259

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		659,215		659,215
Tangible Assets	5		12,231		19,168

			671,446		678,383
CURRENT ASSETS
Stocks	6	1,419,010		2,661,953
Debtors	7	276,212		643,066
Investments	8	122,664		122,664
Cash at bank and in hand		62,043		80,700

		1,879,929		3,508,383
Creditors: Amounts Falling Due Within One Year	9	(1,370,845 )		(2,046,626 )

NET CURRENT ASSETS (LIABILITIES)			509,084		1,461,757

TOTAL ASSETS LESS CURRENT LIABILITIES			1,180,530		2,140,140

Creditors: Amounts Falling Due After More Than One Year	10		(505,470 )		(412,861 )

NET ASSETS			675,060		1,727,279

CAPITAL AND RESERVES
Called up share capital	11		4		4
Share premium account			121,528		121,528
Profit and Loss Account			553,528		1,605,747

SHAREHOLDERS' FUNDS			675,060		1,727,279

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Click Europe Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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

Mr Stephen Finch

Director

5th December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Click Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05455259 . The registered office is Unit F33A, Parkhall Business Centre, 40 Martell Road, London, SE21 8EN.

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 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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:

Leasehold	5% On Cost
Plant & Machinery	20% On Cost
Fixtures & Fittings	20% On Cost
Computer Equipment	33% On Cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Click Europe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 20)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	659,215

As at 31 May 2025	659,215

Net Book Value
As at 31 May 2025	659,215

As at 1 June 2024	659,215

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	37,020	25,778	58,956	19,371	141,125

As at 31 May 2025	37,020	25,778	58,956	19,371	141,125

Depreciation
As at 1 June 2024	37,020	25,778	44,491	14,668	121,957
Provided during the period	-	-	4,243	2,694	6,937

As at 31 May 2025	37,020	25,778	48,734	17,362	128,894

...CONTINUED

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Click Europe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	-	-	10,222	2,009	12,231

As at 1 June 2024	-	-	14,465	4,703	19,168

6. Stocks

	2025	2024
	£	£
Stock	1,419,010	2,661,953

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	182,235	492,707
Other debtors	93,977	150,359

	276,212	643,066

8. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	122,664	122,664

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(142,470 )	262,685
Bank loans and overdrafts	279,054	88,673
Amounts owed to group undertakings	616,984	-
Other creditors	490,631	1,449,204
Taxation and social security	126,646	246,064

	1,370,845	2,046,626

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	505,470	412,861

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Click Europe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

11. Share Capital

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

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