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Company Registration No. 09391489 (England and Wales)
Clever And Simple Ltd Unaudited accounts for the year ended 31 December 2025
Clever And Simple Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Clever And Simple Ltd Company Information for the year ended 31 December 2025
Director
P Russell-Wilks
Company Number
09391489 (England and Wales)
Registered Office
9 St. Catherine's Close London SW17 7UA
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
- 3 -
Clever And Simple Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
50,694 
26,972 
Current assets
Inventories
2,736 
5,000 
Debtors
5
26,119 
13,309 
Cash at bank and in hand
1,788 
2,112 
30,643 
20,421 
Creditors: amounts falling due within one year
6
(28,308)
(50,179)
Net current assets/(liabilities)
2,335 
(29,758)
Total assets less current liabilities
53,029 
(2,786)
Creditors: amounts falling due after more than one year
7
(21,332)
- 
Provisions for liabilities
Deferred tax
(9,632)
(711)
Net assets/(liabilities)
22,065 
(3,497)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
22,064 
(3,498)
Shareholders' funds
22,065 
(3,497)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 September 2026 and were signed on its behalf by
P Russell-Wilks Director Company Registration No. 09391489
- 4 -
Clever And Simple Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Clever And Simple Ltd is a private company, limited by shares, registered in England and Wales, registration number 09391489. The registered office is 9 St. Catherine's Close, London, SW17 7UA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% per annum on cost
Motor vehicles
20% per annum on cos
Fixtures & fittings
20% per annum on cos
Computer equipment
20% per annum on cos
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
35,971 
22,906 
41,380 
16,775 
117,032 
Additions
1,944 
39,605 
9,338 
- 
50,887 
Disposals
- 
(22,906)
- 
- 
(22,906)
At 31 December 2025
37,915 
39,605 
50,718 
16,775 
145,013 
Depreciation
At 1 January 2025
23,795 
12,827 
38,187 
15,251 
90,060 
Charge for the year
7,583 
6,374 
2,748 
381 
17,086 
On disposals
- 
(12,827)
- 
- 
(12,827)
At 31 December 2025
31,378 
6,374 
40,935 
15,632 
94,319 
Net book value
At 31 December 2025
6,537 
33,231 
9,783 
1,143 
50,694 
At 31 December 2024
12,176 
10,079 
3,193 
1,524 
26,972 
- 5 -
Clever And Simple Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
6,933 
- 
Trade debtors
14,680 
868 
Other debtors
4,506 
12,441 
26,119 
13,309 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
1,774 
15,703 
Trade creditors
18,805 
13,215 
Taxes and social security
6,552 
20,266 
Other creditors
182 
- 
Accruals
995 
995 
28,308 
50,179 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
21,332 
- 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -