Registration number: SC512220

Clarinet Communications Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Clarinet Communications Limited

Company Information

Directors

AA Arere Mrs P Arere

Registered office

3 Strathalmond Green Edinburgh EH4 8AG

Accountants

Boon and Worth Limited Suite A4, Skylon Court Coldnose Road Rotherwas Hereford HR2 6JS

Clarinet Communications Limited

(Registration number: SC512220)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,022	407
Current assets
Debtors	5	161,190	109,275
Cash at bank and in hand		71	322
		161,261	109,597
Creditors: Amounts falling due within one year	6	(113,916)	(83,061)
Net current assets		47,345	26,536
Total assets less current liabilities		49,367	26,943
Creditors: Amounts falling due after more than one year	6	(16,539)	(21,148)
Provisions for liabilities		(506)	(109)
Net assets		32,322	5,686
Capital and reserves
Called up share capital		1	1
Retained earnings		32,321	5,685
Shareholders' funds		32,322	5,686

Clarinet Communications Limited

(Registration number: SC512220)
Balance Sheet as at 31 August 2025

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:
 

......................................... AA Arere Director

......................................... Mrs P Arere Director

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
3 Strathalmond Green
Edinburgh
EH4 8AG

These financial statements were authorised for issue by the Board on 26 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	1,802	1,802
Additions	1,768	1,768
At 31 August 2025	3,570	3,570
Depreciation
At 1 September 2024	1,395	1,395
Charge for the year	153	153
At 31 August 2025	1,548	1,548
Carrying amount
At 31 August 2025	2,022	2,022
At 31 August 2024	407	407

5

Debtors

Current	2025 £	2024 £
Trade debtors	-	14,460
Other debtors	161,190	94,815
	161,190	109,275

6

Creditors

Creditors: amounts falling due within one year

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	7,601	7,600
Trade creditors		8,519	4,510
Taxation and social security		63,741	48,382
Accruals and deferred income		11,975	4,556
Other creditors		22,080	18,013
		113,916	83,061

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	16,539	21,148

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	16,539	21,148

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,600	7,600
Bank overdrafts	1	-
	7,601	7,600

Clarinet Communications Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8	Related party transactions

Transactions with directors

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
AA Arere
Directors loan account	-	104,562	(106,705)	(2,143)

2024	At 1 September 2023 £	Advances to director £	Repayments by director £	At 31 August 2024 £
AA Arere
Directors loan account	24,109	147,120	(171,229)	-

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	25,140	29,330