The Clear Health Group Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

The Clear Health Group Ltd

Balance Sheet

31 July 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	6,526	9,763
Tangible assets	5	326,248	31,675
Investments	6	-	10,000
		332,774	51,438
Current assets
Debtors	7	19,333	15,892
Cash at bank and in hand		272,348	240,416
		291,681	256,308
Creditors: Amounts falling due within one year	8	(289,872)	(241,719)
Net current assets		1,809	14,589
Total assets less current liabilities		334,583	66,027
Creditors: Amounts falling due after more than one year	8	(250,008)	(5,031)
Provisions for liabilities		(14,012)	-
Net assets		70,563	60,996
Capital and reserves
Called up share capital	10	3	3
Profit and loss account		70,560	60,993
Shareholders' funds		70,563	60,996

The Clear Health Group Ltd

Balance Sheet

31 July 2025

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:
 

......................................... Mr L Swift Director

Company Registration Number: 10870527

The Clear Health Group Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Floor 1, Wilson House
2 Lorne Park Road
Bournemouth
Dorset
BH1 1JN
England

These financial statements were authorised for issue by the Board on 18 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Clear Health Group Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 July 2025

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% on a reduced balance basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website Build	5 years straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

The Clear Health Group Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 July 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The Clear Health Group Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 July 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.


 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 21).

The Clear Health Group Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 July 2025

4	Intangible assets

	Website  £	Total £
Cost or valuation
At 1 August 2024	16,183	16,183
At 31 July 2025	16,183	16,183
Amortisation
At 1 August 2024	6,420	6,420
Amortisation charge	3,237	3,237
At 31 July 2025	9,657	9,657
Carrying amount
At 31 July 2025	6,526	6,526
At 31 July 2024	9,763	9,763

5	Tangible assets

	Office Equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	62,995	-	62,995
Additions	1,483	328,777	330,260
At 31 July 2025	64,478	328,777	393,255
Depreciation
At 1 August 2024	31,320	-	31,320
Charge for the year	8,289	27,398	35,687
At 31 July 2025	39,609	27,398	67,007
Carrying amount
At 31 July 2025	24,869	301,379	326,248
At 31 July 2024	31,675	-	31,675

6	Investments

	2025 £	2024 £
Other investments	-	10,000

The Clear Health Group Ltd

Notes to the Unaudited Financial Statements

Year Ended 31 July 2025