Registration number: 12661118

Clean Engineering Limited

Contents

Company Information	1
Balance Sheet	2 - 3
Notes to the Unaudited Financial Statements	4 - 7

Clean Engineering Limited

Company Information

Directors

Richard Bruges Kushal Kumar

Registered office

86-90 Paul Street London EC2A 4NE

Accountants

SA Ledgers Ltd Chartered Accountants57 Canbury Park Road Kingston KT2 6LQ

Clean Engineering Limited

(Registration number: 12661118)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	165,275	165,275
Current assets
Debtors	5	42	57
Cash at bank and in hand		4,261	5,475
		4,303	5,532
Creditors: Amounts falling due within one year	6	(109)	-
Net current assets		4,194	5,532
Total assets less current liabilities		169,469	170,807
Creditors: Amounts falling due after more than one year	6	(360,000)	(360,000)
Net liabilities		(190,531)	(189,193)
Capital and reserves
Called up share capital	7	269	269
Share premium reserve		69,059	69,059
Retained earnings		(259,859)	(258,521)
Shareholders' deficit		(190,531)	(189,193)

Clean Engineering Limited

(Registration number: 12661118)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

......................................... Richard Bruges Director

Clean Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
86-90 Paul Street
London
EC2A 4NE

These financial statements were authorised for issue by the Board on 27 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.

Investments

Investments relate to an investment in an unlisted entity which is stated at cost less impairment. At each balance sheet date, the investment is assessed for indicators of impairment and where there are indicators of impairment, recoverable amount is assessed. If recoverable amount is less than carrying amount, the investment is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss.

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.

Clean Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 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.

Clean Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

3	Staff numbers

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

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 December 2024	165,275	165,275
At 30 November 2025	165,275	165,275
Impairment
Carrying amount
At 30 November 2025	165,275	165,275

The financial assets represent the historical cost of 400,001 shares held in Salinity Solutions Ltd, being 400,000 ordinary shares and 1 growth share. The average subscription price was £0.41. At the last capital raise, new shares in Salinity Solutions Ltd were valued at £5.95 per share.

In the following year, there has been a share split of 1 old share replaced by 100 new shares. This took place on 13th March 2026, followed by a capital raised where shares were issued at £0.12 per new share (£12 per old share).

5

Debtors

Current	2025 £	2024 £
Other debtors	42	57
	42	57

Clean Engineering Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	109	-

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	360,000	360,000