REGISTERED NUMBER: 07639774 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2025 TO 30 NOVEMBER 2025

FOR

CLS MONEY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Shipton

J P Gibson

M Prakash

REGISTERED OFFICE:

The Old Warehouse

18 Sirdar Road

Rayleigh

Essex

SS6 7XF

REGISTERED NUMBER:

07639774 (England and Wales)

ACCOUNTANTS:

Segrave & Partners LLP

Chartered Accountants

Turnpike House

1208/1210 London Road

Leigh on Sea

Essex

SS9 2UA

FIXED ASSETS

Tangible assets

4

22,309

34,493

CURRENT ASSETS

Debtors

5

842,615

455,778

Cash at bank

760,049

298,208

1,602,664

753,986

CREDITORS

Amounts falling due within one year

6

710,406

569,381

NET CURRENT ASSETS

892,258

184,605

TOTAL ASSETS LESS CURRENT LIABILITIES

914,567

219,098

PROVISIONS FOR LIABILITIES

8

225,113

7,768

NET ASSETS

689,454

211,330

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

689,452

211,328

689,454

211,330

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 1 June 2026 and were signed on its behalf by:

C Shipton - Director

1.	STATUTORY INFORMATION

CLS Money Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 40 (2025 - 53 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2025

2,614

112,729

77,592

192,935

Disposals

-

(72,466

)

(54,597

)

(127,063

)

At 30 November 2025

2,614

40,263

22,995

65,872

DEPRECIATION

At 1 June 2025

-

92,302

66,140

158,442

Charge for period

-

4,028

3,832

7,860

Eliminated on disposal

-

(68,142

)

(54,597

)

(122,739

)

At 30 November 2025

-

28,188

15,375

43,563

NET BOOK VALUE

At 30 November 2025

2,614

12,075

7,620

22,309

At 31 May 2025

2,614

20,427

11,452

34,493

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

28,326

18,364

Other debtors

237,332

106,808

Inter company account

317,233

317,233

Prepayments and accrued income

259,724

13,373

842,615

455,778

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Bank loans and overdrafts

-

13,004

Trade creditors

8,312

3,884

Tax

249,241

103,599

Social security and other taxes

45,056

41,353

VAT

343,034

291,164

Other creditors

39,223

100,648

Directors' current accounts

-

1,267

Accrued expenses

25,540

14,462

710,406

569,381

7.	LEASING AGREEMENTS

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

2025

2025

£

£

Within one year

115,250

115,250

Between one and five years

57,625

115,250

172,875

230,500

8.	PROVISIONS FOR LIABILITIES

2025

2025

£

£

Deferred tax

4,800

7,768

Other provisions

220,313

-

225,113

7,768

Deferred

Clawback

tax

provision

£

£

Balance at 1 June 2025

7,768

-

Provided during period

(2,968

)

220,313

Balance at 30 November 2025

4,800

220,313

Included within other provisions is an estimate of clawbacks, by policy providers, of commission previously paid to the company for policies which subsequently lapse as a result of early cancellation by policy holders. Under such circumstances, the company is required to repay that element of commission attributable to the cancelled period.

9.	POST BALANCE SHEET EVENTS

On 4 December 2025, the entire issued share capital of the company was acquired by Pivotal Growth Limited, resulting in the appointment of two additional directors.

This event is considered a non adjusting post balance sheet event under Section 32 of FRS 102, as the acquisition occurred after the reporting date. Accordingly, the financial statements for the year ended 30 November 2025 have not been adjusted to reflect the impact of this transaction.