REGISTERED NUMBER: 15581175 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Klara Hr Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

N Chibane

R Etay

SECRETARY:

Pramex International Ltd

REGISTERED OFFICE:

11 Old Jewry

London

United Kingdom

EC2R 8DU

REGISTERED NUMBER:

15581175 (England and Wales)

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

N Chibane

R Etay

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

N Chibane - Director

12 August 2026

TURNOVER

-

-

Administrative expenses

(383,168

)

(348,857

)

OPERATING LOSS

(383,168

)

(348,857

)

Interest payable and similar expenses

(21,879

)

-

LOSS BEFORE TAXATION

(405,047

)

(348,857

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(405,047

)

(348,857

)

CURRENT ASSETS

Debtors

4

29,338

20,122

Cash at bank

7,953

-

37,291

20,122

CREDITORS

Amounts falling due within one year

5

790,195

367,979

NET CURRENT LIABILITIES

(752,904

)

(347,857

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(752,904

)

(347,857

)

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

(753,904

)

(348,857

)

SHAREHOLDERS' FUNDS

(752,904

)

(347,857

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

N Chibane - Director

1.	STATUTORY INFORMATION

Klara Hr Ltd 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The company is dependent upon the continued financial support of its parent company which has undertaken to financially support the company for the foreseeable future.The financial statements have therefore been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees, including directors, during the year was 6 (2024 - 5).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

-

2,042

VAT

29,338

18,080

29,338

20,122

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

9,849

720

Amounts owed to group undertakings

771,895

347,788

Other creditors

5,501

16,671

Accruals

2,950

2,800

790,195

367,979

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

1

1,000

1,000

7.	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.

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of the immediate and ultimate controlling party MADTECH SAS, a company incorporated in France. Copies of the consolidated financial statements can be obtained from 8 rue du Sentier 75002 Paris.