REGISTERED NUMBER: 04642927 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CLARITY & SUCCESS SOFTWARE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Miss K Russell

Mrs A Jervis

SECRETARY:

Miss K Russell

REGISTERED OFFICE:

Unit 1 The Stables

The Hollies

120 Newport Road

Stafford

Staffordshire

ST16 1BY

REGISTERED NUMBER:

04642927 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

-

222

Investments

5

228,463

293,738

228,463

293,960

CURRENT ASSETS

Stocks

590

645

Debtors

6

546,274

539,881

Cash at bank

81,248

36,508

628,112

577,034

CREDITORS

Amounts falling due within one year

7

179,777

221,773

NET CURRENT ASSETS

448,335

355,261

TOTAL ASSETS LESS CURRENT LIABILITIES

676,798

649,221

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

9

676,788

649,211

SHAREHOLDERS' FUNDS

676,798

649,221

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by:

Miss K Russell - Director

1.	STATUTORY INFORMATION

Clarity & Success Software 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

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.

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.

Plant and machinery etc

-

33.3% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

8,623

DEPRECIATION

At 1 January 2025

8,401

Charge for year

222

At 31 December 2025

8,623

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

222

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

652,750

PROVISIONS

At 1 January 2025

359,012

Provision for year

65,275

At 31 December 2025

424,287

NET BOOK VALUE

At 31 December 2025

228,463

At 31 December 2024

293,738

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

437,149

499,456

Amounts owed by group undertakings

97,360

30,500

Other debtors

11,765

9,925

546,274

539,881

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

20,028

57,482

Amounts owed to group undertakings

50,680

50,680

Taxation and social security

106,191

111,115

Other creditors

2,878

2,496

179,777

221,773

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

8

'A' Ordinary

1

8

8

2

'B' Ordinary

1

2

2

10

10

9.

RESERVES

Retained

earnings

£

At 1 January 2025

649,211

Profit for the year

27,577

At 31 December 2025

676,788

10.	ULTIMATE CONTROLLING PARTY

SelectLine Holding GmbH, a company incorporated in Germany, is the ultimate controlling entity.