Clerbise 15 Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Clerbise 15 Limited for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Clerbise 15 Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Clerbise 15 Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Clerbise 15 Limited and state those matters that we have agreed to state to the directors of Clerbise 15 Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clerbise 15 Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Clerbise 15 Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Clerbise 15 Limited . You consider that Clerbise 15 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Clerbise 15 Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30/07/2026

HLS Accounting Limited

ACCA

59 Llwyn Y Pia Road

Lisvane

Cardiff

CF14 0SX

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Clerbise 15 Limited

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 10535087

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		604,796		655,196
Tangible Assets	5		100,687		129,037

			705,483		784,233
CURRENT ASSETS
Debtors	6	221,206		218,436
Cash at bank and in hand		99,906		107,974

		321,112		326,410
Creditors: Amounts Falling Due Within One Year	7	(169,110 )		(237,136 )

NET CURRENT ASSETS (LIABILITIES)			152,002		89,274

TOTAL ASSETS LESS CURRENT LIABILITIES			857,485		873,507

Creditors: Amounts Falling Due After More Than One Year	8		(829,589 )		(853,043 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,172 )		(13,327 )

NET ASSETS			2,724		7,137

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			2,624		7,037

SHAREHOLDERS' FUNDS			2,724		7,137

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Clerbise 15 Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 Nicholas Harrison

Director

30/07/2026

The notes on pages 4 to 6 form part of these financial statements.

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Clerbise 15 Limited

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Clerbise 15 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10535087 . The registered office is 6 Bath Street, Abingdon, OX14 3QH.

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 - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	33% Straight Line for new purchases

2.5. 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.

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Clerbise 15 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	1,007,996

As at 31 October 2025	1,007,996

Amortisation
As at 1 November 2024	352,800
Provided during the period	50,400

As at 31 October 2025	403,200

Net Book Value
As at 31 October 2025	604,796

As at 1 November 2024	655,196

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	221,144	19,395	5,490	246,029
Additions	-	110	599	709

As at 31 October 2025	221,144	19,505	6,089	246,738

Depreciation
As at 1 November 2024	99,281	12,555	5,156	116,992
Provided during the period	24,373	4,405	281	29,059

As at 31 October 2025	123,654	16,960	5,437	146,051

Net Book Value
As at 31 October 2025	97,490	2,545	652	100,687

As at 1 November 2024	121,863	6,840	334	129,037

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,574
Amounts owed by participating interests	221,206	215,862

	221,206	218,436

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Clerbise 15 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(2 )	9,010
Bank loans and overdrafts	88,800	109,514
Other creditors	18,790	71,476
Taxation and social security	61,522	47,136

	169,110	237,136

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	829,589	853,043

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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