CLEAR CAPITAL EXCHANGE LIMITED


Directors	AVON, Luke
	BRYANT, Ben Dennis
	SHIELDS, Sam


Registered Address	108 Cannon Street
	London
	EC4N 6EU


Registered Number	11138102 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		48,688		71,917
Investments	4		1		-
			48,689		71,917
Current assets
Debtors	5	246,458		148,500
Cash at bank and on hand		68,699		32,714
		315,157		181,214
Creditors amounts falling due within one year	6	(187,507)		(126,466)
Net current assets (liabilities)			127,650		54,748
Total assets less current liabilities			176,339		126,665
Creditors amounts falling due after one year	7		(60,358)		(72,915)
Net assets			115,981		53,750
Capital and reserves
Called up share capital			100		102
Profit and loss account			115,881		53,648
Shareholders' funds			115,981		53,750

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 Directors acknowledge 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 Board of Directors on 21 August 2026, and are signed on its behalf by:

AVON, Luke
Director

BRYANT, Ben Dennis
Director

SHIELDS, Sam
Director

Registered Company No. 11138102

CLEAR CAPITAL EXCHANGE LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	4
	Vehicles	4
	Office Equipment	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	15		15

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	95,889	1,500	6,509	103,898
Additions	-	-	992	992
At 31 January 26	95,889	1,500	7,501	104,890
Depreciation and impairment
At 01 February 25	23,972	1,500	6,509	31,981
Charge for year	23,972	-	249	24,221
At 31 January 26	47,944	1,500	6,758	56,202
Net book value
At 31 January 26	47,945	-	743	48,688
At 31 January 25	71,917	-	-	71,917

4.	Fixed asset investments
	The Company holds 1 ordinary share in Clear Capital Finance Ltd, representing 33.33% of the ordinary share capital of that company. The investment is held at cost and has a carrying value of £1.

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	1	1
At 31 January 26	1	1
Net book value
At 31 January 26	1	1
At 31 January 25	-	-

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	244,358	146,400
Prepayments and accrued income	2,100	2,100
Total	246,458	148,500

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	18,540	-
Bank borrowings and overdrafts	3,380	10,000
Taxation and social security	141,520	94,803
Other creditors	15,367	12,963
Accrued liabilities and deferred income	8,700	8,700
Total	187,507	126,466

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	3,380
Other creditors	60,358	69,535
Total	60,358	72,915

8.	Directors advances, credits and guarantees
	During the year the directors did not enter into any advances, credits or guarantees with the company.

9.	Related party transactions
	During the year the company made payments totalling £97,600 on behalf of it's parent company New Age Capital Holdings Ltd. At the year end there was £244,000 (2025: £144,400) due from New Age Capital Holdings Ltd to Clear Capital Exchange Ltd. There were no terms attached to the loan and no amounts were written off or provided for as irrecoverable in respect of the amounts due from the parent company.

Related party transactions

During the year the company made payments totalling £97,600 on behalf of it's parent company New Age Capital Holdings Ltd. 

At the year end there was £244,000 (2025: £144,400) due from New Age Capital Holdings Ltd to Clear Capital Exchange Ltd.  There were no terms attached to the loan and no amounts were written off or provided for as irrecoverable in respect of the amounts due from the parent company.