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REGISTERED NUMBER: 07933243 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CLEAR LEGAL MARKETING LIMITED

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CLEAR LEGAL MARKETING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | M Corbett

| Ms H Bardsley

| S Cruickshanks

| REGISTERED OFFICE: | Units 115-119 Timber Wharf

| 42-50 Worsley Street

| Castlefield

| Manchester

| M15 4LD

| REGISTERED NUMBER: | 07933243 (England and Wales)

| ACCOUNTANTS: | D.R.E. & Co. Limited

| Chartered Accountants

| Kingsland House

| 39 Abbey Foregate

| Shrewsbury

| Shropshire

| SY2 6BL

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 27,376 |  | 36,886 |  |

CURRENT ASSETS

Debtors | 6 | 1,096,616 |  | 877,256 |  |

Cash at bank | 1,259 |  | 997 |  |

1,097,875 |  | 878,253 |  |

CREDITORS

Amounts falling due within one year | 7 | 931,048 |  | 717,715 |  |

NET CURRENT ASSETS | 166,827 |  | 160,538 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 194,203 |  | 197,424 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (33,338 | ) | (8,072 | ) |

PROVISIONS FOR LIABILITIES | (6,844 | ) | (9,222 | ) |

NET ASSETS | 154,021 |  | 180,130 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 154,019 |  | 180,128 |  |

154,021 |  | 180,130 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

BALANCE SHEET - continued

30 SEPTEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

M Corbett - Director

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Clear Legal Marketing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The financial statements are for the individual entity only.

| The financial statements are presented in sterling (£), rounded to the nearest £1.

| Turnover

| Turnover represents amounts derived from the provision of services to clients during the year, excluding discounts, rebates, value added tax and other sales taxes and including estimates of amounts not invoiced. Revenue in respect of long-term contracts and contracts for on-going services is recognised in the income statement by reference to the stage of completion at the period end, provided that a right to consideration has been obtained through performance. Consideration accrues as contract activity progresses by reference to the value of work performed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings - 15% on cost

| Tangible fixed assets are stated at historic cost less accumulated depreciation. Costs include original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

| Financial instruments

| (i) Financial assets

| Basic financial assets, including trade receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other payables are initially recognised at transaction price and subsequently carried at amortised cost.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Amounts recoverable on contract

| Contracts for services have been accounted for as long term contracts where contract activity falls into different accounting periods. The amount recorded as turnover is ascertained by reference to the value of the work carried out to date, as described in the turnover accounting policy. The amount by which recorded turnover is in excess of payments on account is classified as amounts recoverable on contract.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 10 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 60,143 |  | 3,257 |  | 63,400 |  |

| DEPRECIATION

| At 1 October 2024 | 26,310 |  | 204 |  | 26,514 |  |

| Charge for year | 9,022 |  | 488 |  | 9,510 |  |

| At 30 September 2025 | 35,332 |  | 692 |  | 36,024 |  |

| NET BOOK VALUE

| At 30 September 2025 | 24,811 |  | 2,565 |  | 27,376 |  |

| At 30 September 2024 | 33,833 |  | 3,053 |  | 36,886 |  |

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 31,729 |  | 35,357 |  |

| Amounts owed by related entities | 967,528 |  | 709,846 |  |

| Amounts recoverable on contract | - |  | 60,000 |  |

| Amounts held on behalf of clients | 86,924 |  | 60,012 |  |

| Prepayments and accrued income | 10,435 |  | 12,041 |  |

1,096,616 |  | 877,256 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 8,072 |  | 10,000 |  |

| Other loans | 212,369 |  | - |  |

| Trade creditors | 253,670 |  | 362,524 |  |

| Amounts owed to related entities | 165,506 |  | 127,885 |  |

| Tax | 9,217 |  | 46,287 |  |

| Social security and other taxes | 10,987 |  | 21,163 |  |

| VAT | 120,554 |  | 72,655 |  |

| Other creditors | 5,289 |  | 7,324 |  |

| Amounts due to clients | 86,924 |  | 60,012 |  |

| Directors' current accounts | - |  | 5 |  |

| Accrued expenses | 58,460 |  | 9,860 |  |

931,048 |  | 717,715 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans - 1-5 years | - |  | 8,072 |  |

| Other loans - 1-2 years | 33,338 |  | - |  |

33,338 |  | 8,072 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | - |  | 6,634 |  |

| Between one and five years | - |  | 3,230 |  |

- |  | 9,864 |  |

CLEAR LEGAL MARKETING LIMITED (REGISTERED NUMBER: 07933243)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | RELATED PARTY DISCLOSURES

| During the year, Clear Legal Marketing received recommendation fees of £410,395 (2024: £493,041) and incurred management charges of £200,000 (2024: £24,000) and other costs recharged of £79,749 (2024: £nil) from Clear Law LLP. Included within debtors due within one year is a balance of £806,793 (2024: £678,109) due from Clear Law LLP, a business controlled by M Corbett.

| During the year, Clear Legal Marketing Limited incurred management charges of £90,000 (2024: £Nil) and recharged expenses of £203,045 (2024: £Nil) to Clear Legal Limited. Included within debtors due within one year is a balance of £160,735 (2024: £31,737) due from Clear Legal Limited a business controlled by M Corbett.

| During the year, Clear Legal Marketing Limited incurred outsourcing and IT costs of £183,746 (2024: £205,870) recharged by Hive Legal Limited. Clear Legal Marketing Limited also received loans totalling £32,100 from Hive Legal Limited during the year. Included within creditors due within one year is a balance of £165,506 (2024: £127,885) due to Hive Legal Limited, a business in which M Corbett, N Corbett, H Bardsley and A Kwan are also directors.

| During the year, payments of £Nil (2024: £2,700) were made to a director.

| Loans from directors totalling £10,600 were made to the company during the year. Repayments of £10,000 were made in the year and a balance of £605 is included in other creditors at the year end, due to directors (2024: £5).

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M Corbett.