THE CLARIFY GROUP LTD


Director	Dr Fiona Wilson


Registered Address	4 Shoemakers Square
	Edinburgh
	EH8 8FW


Registered Number	SC540465 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		752,272		851,491
			752,272		851,491
Current assets
Debtors		121,183		102,576
Cash at bank and on hand		280,903		180,487
		402,086		283,063
Creditors amounts falling due within one year	4	(378,114)		(311,383)
Net current assets (liabilities)			23,972		(28,320)
Total assets less current liabilities			776,244		823,171
Net assets			776,244		823,171
Capital and reserves
Called up share capital			2		2
Profit and loss account			776,242		823,169
Shareholders' funds			776,244		823,171

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 May 2026, and are signed on its behalf by:

Dr Fiona Wilson
Director
Registered Company No. SC540465

THE CLARIFY GROUP LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		15

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	973,513	8,901	44,843	28,888	1,056,145
Additions	1,020	1,434	-	700	3,154
At 31 December 25	974,533	10,335	44,843	29,588	1,059,299
Depreciation and impairment
At 01 January 25	125,358	8,901	44,843	25,552	204,654
Charge for year	99,360	329	-	2,684	102,373
At 31 December 25	224,718	9,230	44,843	28,236	307,027
Net book value
At 31 December 25	749,815	1,105	-	1,352	752,272
At 31 December 24	848,155	-	-	3,336	851,491

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	247,661	236,731
Taxation and social security	30,752	30,752
Other creditors	-	7,790
Accrued liabilities and deferred income	99,701	36,110
Total	378,114	311,383

5.	Capital commitments
	The total future minimum payments under non-cancellable operating leases are as follows: 2025 2024 £ £ No later than 1 year 225,000 225,000 Later than 1 year and no later than 5 years 300,000 525,000