REGISTERED NUMBER: 07933243 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CLEAR LEGAL MARKETING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Corbett.