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REGISTERED NUMBER: 12874024 (England and Wales)



















CLEARLY HEARING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025






CLEARLY HEARING LTD (REGISTERED NUMBER: 12874024)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


CLEARLY HEARING LTD (REGISTERED NUMBER: 12874024)

BALANCE SHEET
30 SEPTEMBER 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,224 2,268

CURRENT ASSETS
Debtors 5 65,930 48,185
Cash at bank 13,928 13,092
79,858 61,277
CREDITORS
Amounts falling due within one year 6 34,034 18,868
NET CURRENT ASSETS 45,824 42,409
TOTAL ASSETS LESS CURRENT
LIABILITIES
47,048
44,677

PROVISIONS FOR LIABILITIES 233 431
NET ASSETS 46,815 44,246

CAPITAL AND RESERVES
Called up share capital 1,000 1
Retained earnings 45,815 44,245
SHAREHOLDERS' FUNDS 46,815 44,246

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 notes form part of these financial statements

Page 1 continued...
CLEARLY HEARING LTD (REGISTERED NUMBER: 12874024)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:





Ms D R Edwin - Director


The notes form part of these financial statements

Page 2
CLEARLY HEARING LTD (REGISTERED NUMBER: 12874024)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Clearly Hearing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12874024

Registered office: 20-22 Lordship Lane
London
United Kingdom
SE22 8HN

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.

Going concern
The director has a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

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% on cost

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 3 continued...
CLEARLY HEARING LTD (REGISTERED NUMBER: 12874024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024
and 30 September 2025 9,193
DEPRECIATION
At 1 October 2024 6,925
Charge for year 1,044
At 30 September 2025 7,969
NET BOOK VALUE
At 30 September 2025 1,224
At 30 September 2024 2,268

Page 4 continued...
CLEARLY HEARING LTD (REGISTERED NUMBER: 12874024)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 64,032 44,655
Other debtors 1,898 3,530
65,930 48,185

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade creditors 13,681 5,959
Taxation and social security 15,361 5,808
Other creditors 4,992 7,101
34,034 18,868

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25 30.9.24
£    £   
Ms D R Edwin
Balance outstanding at start of year 2,655 5,791
Amounts advanced 44,024 23,265
Amounts repaid (44,781 ) (26,401 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,898 2,655

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £37,500 (2024 - £4,450) were paid to the director.

Included in other debtors is an amount of £1,898 (2024: £2,655) owed by the company's director.

Interest has been charged on the overdrawn director's loan account at HMRC's official rates, amounting to £51 (2024: nil) during the year. The balance outstanding at the year end was repaid within nine months of the year end.

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