REGISTERED NUMBER: 07072697 (England and Wales)

Unaudited Financial Statements

for the Year Ended 27 May 2025

for

Click Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Stevens

Mrs L A Stevens

SECRETARY:

Mrs L A Stevens

REGISTERED OFFICE:

5 Stonemill Rise

Appley Bridge

Wigan

Lancashire

WN6 9BH

REGISTERED NUMBER:

07072697 (England and Wales)

ACCOUNTANTS:

Freedman Frankl & Taylor

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

976

1,148

Investment property

5

2,327,106

2,327,106

2,328,082

2,328,254

CURRENT ASSETS

Debtors

6

422,344

616,238

Cash at bank

25,950

13,869

448,294

630,107

CREDITORS

Amounts falling due within one year

7

(819,906

)

(953,889

)

NET CURRENT LIABILITIES

(371,612

)

(323,782

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,956,470

2,004,472

CREDITORS

Amounts falling due after more than one year

8

(699,663

)

(764,196

)

PROVISIONS FOR LIABILITIES

(68,553

)

(68,553

)

NET ASSETS

1,188,254

1,171,723

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

475,871

475,871

Retained earnings

712,283

695,752

SHAREHOLDERS' FUNDS

1,188,254

1,171,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 May 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 3 August 2026 and were signed on its behalf by:

C Stevens - Director

1.	STATUTORY INFORMATION

Click Consultancy 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.

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 as modified by the revaluation of certain assets.

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.

Computer equipment

-

25% on cost

Tangible fixed assets are initially recorded at cost less accumulated depreciation and accumulated impairment losses.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 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.

Going concern

The company's financial statements for the year ended 27 May 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 28 May 2024

and 27 May 2025

12,114

DEPRECIATION

At 28 May 2024

10,966

Charge for year

172

At 27 May 2025

11,138

NET BOOK VALUE

At 27 May 2025

976

At 27 May 2024

1,148

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 28 May 2024

and 27 May 2025

2,327,106

NET BOOK VALUE

At 27 May 2025

2,327,106

At 27 May 2024

2,327,106

Fair value at 27 May 2025 is represented by:

£

Valuation in 2019

555,396

Valuation in 2020

(10,972

)

Cost

1,782,682

2,327,106

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,782,682

1,782,682

Investment property was valued on open market basis on 27 September 2019 by Knight Frank LLP chartered surveyors .

The director considers the value of the investment properties to be not materially different as at 27 May 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

422,344

616,238

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

70,286

70,286

Taxation and social security

9,215

21,418

Other creditors

740,405

862,185

819,906

953,889

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

699,663

764,196

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

368,797

430,638

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Loans

739,011

800,852

10.

RESERVES

Fair

value

reserve

£

At 28 May 2024

and 27 May 2025

475,871

11.	RELATED PARTY DISCLOSURES

Included in other creditors is the directors' current account balance of £363,510 (2024: £606,001). There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.

Included within other creditors is a balance amounting to £103,433 (2024: £103,433) due to a company in which the director of the company is also a director and shareholder. There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.

Included within other debtors is a balance amounting to £418,064 (2024: £610,888) due from a company in which the director of the company is also a director and shareholder. There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.