REGISTERED NUMBER: 09377876 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CLEMENT CLARKE COMMUNICATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N F Smith

Mr G W Harvey

REGISTERED OFFICE:

Laurence Walter House

Addison Road

Chilton Industrial Estate

Sudbury

Suffolk

CO10 2YW

REGISTERED NUMBER:

09377876 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr Adam Moody FCCA

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor

Maple House, Level 5A

149 Tottenham Court Road

London

W1T 7NF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

24,299

76,099

24,299

76,099

CURRENT ASSETS

Stocks

766,821

768,513

Debtors

6

505,231

579,973

Cash at bank

161,290

172,225

1,433,342

1,520,711

CREDITORS

Amounts falling due within one year

7

749,446

811,645

NET CURRENT ASSETS

683,896

709,066

TOTAL ASSETS LESS CURRENT LIABILITIES

708,195

785,165

PROVISIONS FOR LIABILITIES

8

15,802

15,802

NET ASSETS

692,393

769,363

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

692,293

769,263

SHAREHOLDERS' FUNDS

692,393

769,363

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 17 July 2026 and were signed on its behalf by:

Mr G W Harvey - Director

1.	STATUTORY INFORMATION

Clement Clarke Communications 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the invoiced value of goods and services supplied to external customers, excluding value added tax. Turnover is recognised and a debtor recorded as accrued income once all obligations under the sales order have been performed subject to adjustments for work in progress at the year end.

Turnover is recognised when goods and services are delivered and legal title is passed to customers.

Tangible fixed assets

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

Plant and machinery

-

Straight line over 5 years

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. The company assesses at each reporting date whether tangible fixed assets are fully impaired.

Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow moving stock where appropriate.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow Group companies, are initially recognised at transaction price.

Debt instruments are recognised at initial transaction price.

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 taxation

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

355,958

AMORTISATION

At 1 November 2024

and 31 October 2025

355,958

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

331,050

172

5,891

337,113

DEPRECIATION

At 1 November 2024

254,951

172

5,891

261,014

Charge for year

51,800

-

-

51,800

At 31 October 2025

306,751

172

5,891

312,814

NET BOOK VALUE

At 31 October 2025

24,299

-

-

24,299

At 31 October 2024

76,099

-

-

76,099

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

79,618

164,744

Amounts owed by group undertakings

419,228

415,229

Other debtors

6,385

-

505,231

579,973

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

59,672

112,054

Amounts owed to group undertakings

22,859

420

Taxation and social security

-

2,023

Other creditors

666,915

697,148

749,446

811,645

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,802

15,802

Deferred

tax

£

Balance at 1 November 2024

15,802

Balance at 31 October 2025

15,802

The deferred tax provision relates to accelerated capital allowances.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Adam Moody FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

10.	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.

During the year the company supplied and received services to companies within a group that Mr G W Harvey and Mr N F Smith have an interest in and are also directors of. The amounts involved are

- Rent paid £55,256 (2024: £74,072)

- Services supplied £270,509 (2024: £423,980)

- Services received £153,177 (2024: £163,925)

- At the year end £73,231 (2024: £162,608) was owed from these related parties

- At the year end £12,887 (2024: £87,243) was owed to these related parties

- At the year end a loan balance of £678,806 (2024: £678,806) was due to these related parties.

11.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

12.	ULTIMATE CONTROLLING PARTY

On 31 May 2023, the HBS Group Trustees Ltd (an Employee Ownership Trust) acquired 80% of the share capital of the company's parent company. The Trustees of the Employee Ownership Trust are Mr D J Horbury, Mr K J Vincent and Mr G W Harvey.