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Registration number: 08977237

Clear Links Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Clear Links Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Clear Links Limited

Company Information

Director | L O O'Murchu

Registered office | Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants | MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Clear Links Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Clear Links Limited for the year ended 31 August 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Clear Links 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 Clear Links Limited and state those matters that we have agreed to state to the Board of Directors of Clear Links Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clear Links Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Clear Links 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 of Clear Links Limited. You consider that Clear Links 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 Clear Links 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 statutory accounts.

......................................
MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

25 August 2026

Clear Links Limited

(Registration number: 08977237)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 1,245,351 | 1,245,351
Current assets |  |  |
Cash at bank and in hand |  | 13 | 13
Creditors: Amounts falling due within one year | 5 | (69) | (69)
Net current liabilities |  | (56) | (56)
Net assets |  | 1,245,295 | 1,245,295
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Share premium reserve |  | 1,245,151 | 1,245,151
Retained earnings |  | 44 | 44
Shareholders' funds |  | 1,245,295 | 1,245,295

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.

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 August 2026

......................................... L O O'Murchu Director

Clear Links 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 England.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

The principal place of business is:
The Portergate
257 Ecclesall Road
Sharrow
Sheffield
S11 8NX

These financial statements were authorised for issue by the director on 25 August 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.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Clear Links Limited

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

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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 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.

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 the director) during the year, was 1 (2024 - 1).

Clear Links Limited

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

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,245,351 | 1,245,351

Subsidiaries | £
Cost or valuation
At 1 September 2024 | 1,245,351
Provision
Carrying amount
At 31 August 2025 | 1,245,351
At 31 August 2024 | 1,245,351

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Clear Links Technologies Limited | Wellesley House, 204 London Road, Waterlooville, PO7 7AN England | Ordinary Shares | 100% | 100%
Clear Links Support Limited | Wellesley House, 204 London Road, Waterlooville, PO7 7AN England | Ordinary Shares | 100% | 100%

Subsidiary undertakings
Clear Links Technologies Limited The principal activity of Clear Links Technologies Limited is the provision of human resources..
Clear Links Support Limited The principal activity of Clear Links Support Limited is the provision of human resources..

Clear Links Limited

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

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 69 | 69

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

7 | Parent and ultimate parent undertaking

The company's immediate parent is ClearLinks Holdings Limited, incorporated in England.
The ultimate parent is The Clear Links Group Limited, incorporated in England.