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Registered number: 04994740
Clear Solutions International Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 04994740
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,087 2,746
Tangible Assets 5 665,634 745,424
Investments 6 74,640 74,640
742,361 822,810
CURRENT ASSETS
Stocks 7 771,721 1,471,700
Debtors 8 2,024,740 2,328,290
Cash at bank and in hand 896,973 484,118
3,693,434 4,284,108
Creditors: Amounts Falling Due Within One Year 9 (944,631 ) (1,432,007 )
NET CURRENT ASSETS (LIABILITIES) 2,748,803 2,852,101
TOTAL ASSETS LESS CURRENT LIABILITIES 3,491,164 3,674,911
Creditors: Amounts Falling Due After More Than One Year 10 (204,907 ) (408,426 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (117,940 ) (163,843 )
NET ASSETS 3,168,317 3,102,642
CAPITAL AND RESERVES
Called up share capital 13 100 100
Profit and Loss Account 3,168,217 3,102,542
SHAREHOLDERS' FUNDS 3,168,317 3,102,642
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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
MR JAMES MANSELL
Director
23rd June 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clear Solutions International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04994740 . The registered office is Unit B3 Wem Industrial Estate, Soulton Road, Wem, Shropshire, SY4 5SD.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents. It is amortised to the profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Varying rates based upon cost and anticipated life
Motor Vehicles Varying rates based upon cost and anticipated life
Fixtures & Fittings Varying rates based upon cost and anticipated life
2.5. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any
accumulated impairment losses. Listed investments are measured at fair value with changes in fair
value being recognised in profit or loss.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 30)
27 30
4. Intangible Assets
Other
£
Cost
As at 1 January 2025 7,003
As at 31 December 2025 7,003
Amortisation
As at 1 January 2025 4,257
Provided during the period 659
As at 31 December 2025 4,916
Net Book Value
As at 31 December 2025 2,087
As at 1 January 2025 2,746
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 1,131,147 106,896 139,046 1,377,089
Additions 6,759 68,277 - 75,036
As at 31 December 2025 1,137,906 175,173 139,046 1,452,125
Depreciation
As at 1 January 2025 489,381 44,540 97,744 631,665
Provided during the period 92,048 50,805 11,973 154,826
As at 31 December 2025 581,429 95,345 109,717 786,491
Net Book Value
As at 31 December 2025 556,477 79,828 29,329 665,634
As at 1 January 2025 641,766 62,356 41,302 745,424
6. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 74,640
As at 31 December 2025 74,640
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 74,640
As at 1 January 2025 74,640
7. Stocks
31 December 2025 31 December 2024
£ £
Finished goods 771,721 1,471,700
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8. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 1,723,808 1,909,201
Amounts owed by group undertakings 38,061 38,061
Other debtors 262,871 381,028
2,024,740 2,328,290
9. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 119,506 93,062
Trade creditors 365,909 395,876
Bank loans and overdrafts 307,488 612,208
Amounts owed to group undertakings 53,000 53,900
Other creditors 40,059 234,566
Taxation and social security 58,669 42,395
944,631 1,432,007
10. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Net obligations under finance lease and hire purchase contracts 188,240 271,758
Bank loans 16,667 136,668
204,907 408,426
11. Loans
An analysis of the maturity of loans is given below:
31 December 2025 31 December 2024
£ £
Amounts falling due within one year or on demand:
Bank loans 307,488 612,208
31 December 2025 31 December 2024
£ £
Amounts falling due between one and five years:
Bank loans 16,667 136,668
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12. Obligations Under Finance Leases and Hire Purchase
31 December 2025 31 December 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 119,506 93,062
Later than one year and not later than five years 188,240 271,758
307,746 364,820
307,746 364,820
13. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
The Share Capital above is made up of  Ordinary Shares of £1 each.
14. Related Party Disclosures
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
15. Controlling Parties
The company is a wholly owned subsidiary of its parent company, Clear Solutions (Holdings) Ltd, egistered in England and Wales under company registration number 08272371, with a registered office of Unit B3, Wem Industrial Estate, Soulton Road, Wem. SY4 5SD.
Consolidated group financial statements may be obtained from the Companies House
The company is under the effective control of James Mansell, Director, who holds 80% of the issued share capital of the holding company, Clear Solutions (Holdings) Ltd.
16. Audit Information
The auditor's report on the accounts of Clear Solutions International Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by J Kitson BA FCA (Senior Statutory Auditor) for and on behalf of Prime Accountants , Statutory Auditor.
Prime Accountants
Prime Chartered Accountants
Corner Oak, 1 Homer Road
Solihull
B91 3QG
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