Clear Path Testing Limited

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

Registered number: 15097576

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		47,500		-

			47,500		-
CURRENT ASSETS
Debtors	5	58		1

		58		1
Creditors: Amounts Falling Due Within One Year	6	(19,000 )		-

NET CURRENT ASSETS (LIABILITIES)			(18,942 )		1

TOTAL ASSETS LESS CURRENT LIABILITIES			28,558		1

NET ASSETS			28,558		1

CAPITAL AND RESERVES
Called up share capital	7		58		1
Share premium account			28,500		-

SHAREHOLDERS' FUNDS			28,558		1

For the year ending 31 August 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

B Porter

Director

28 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Clear Path Testing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15097576 . The registered office is 20 Wenlock Road, London, N1 7GU.

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.

The financial statements contain information about the company as an individual company and so not contain consolidated financial information as the parent of a group. The company is exempt under s402 of the Companies Act 2006 from the requirement to prepare consolidated financial statements.

2.2. Financial Instruments

The company has elected to apply the provisions of Section 11 Basic Financial Instruments. Basic financial assets and liabilities are initially recognised at transaction price.

2.3. Investments

Investments in subsidiary undertakings are stated at cost less accumulated impairment. Investments are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable.

3. Average Number of Employees

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

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	-
Additions	47,500

As at 31 August 2025	47,500

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	47,500

As at 1 September 2024	-

Name	Registered office	Class of shares	Holding
Neuroresponse CIC	20 Wenlock Road London N1 7GU	Ordinary	100%

During the year the company acquired 100% of the issued sghare capital of Neuroresponse CIC.

Consideration for 60% of the shares acquired was satisfied by the issue of ordinary shares in the company by way of a share-for-share exchange. The remaining 40% was acquired for cash consideration at market value.

The investment has been recognised at the total cost of consideration given.

Page 2

Page 3

Clear Path Testing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Other debtors	58	1

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Amounts owed to participating interests	19,000	-

7. Share Capital

	2025	2024 as restated
	£	£
Called Up Share Capital not Paid	1	1
Called Up Share Capital has been paid up	57	-

Amount of Allotted, Called Up Share Capital	58	1

57 ordinary shares were issued as consideration for the acquisition of shares in Neuroresponse CIC.

8. Ultimate Controlling Party

The company's ultimate controlling party is Bernadette Porter by virtue of their ownership of 100% of the issued share capital in the company.

9. Merger Reserve

The amount indicated by the heading share premium on the balance sheet relates to the merger relief reserve arising on the share for share exchange.

The merger reserve arose on the issue of shares as consideration for the acquisition of shares in a subsidiary undertaking where the transaction qualified for merger relief under section 612 Companies Act 2006.

Page 3