Clermont Trust (UK) Limited - Filleted accounts

Registered number

14271103

Clermont Trust (UK) Limited

Filleted Accounts

31 December 2025

Clermont Trust (UK) Limited
Registered number:		14271103
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		3,135			4,180
Investments	5		3			3
			3,138			4,183

Current assets
Debtors	6	357,003			296,342
Cash at bank and in hand		214,119			114,267
		571,122			410,609

Creditors: amounts falling due within one year	7	(208,852)			(155,099)

Net current assets			362,270			255,510

Net assets			365,408			259,693

Capital and reserves
Called up share capital			250,000			250,000
Profit and loss account			115,408			9,693

Shareholders' funds			365,408			259,693

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The profit and loss account has not been delivered to the Registrar of Companies.




G N Lief
Director
Approved by the board on 23 September 2026

Clermont Trust (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The accounts are presented in Pounds Sterling, which is also the functional currency of the company. Rounding of amounts shown in the accounts is to the nearest Pound.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover, net of value added tax, includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the service supplied.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

1	Accounting policies (contd.)
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

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

	Judgements and estimates

	In the application of the Company's accounting policies, which are described above, management is required to make judgements, estimates, and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on judgement and experience together with any other factors that are considered to be relevant. Actual results may differ from these estimates. Estimates and any underlying assumptions used are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both the current period and subsequent periods.
2	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Gary Moss
	Firm:	Sterlings Ltd
	Date of audit report:	23 September 2026


3	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


4	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 January 2025							7,466
	At 31 December 2025							7,466

	Depreciation
	At 1 January 2025							3,286
	Charge for the year							1,045
	At 31 December 2025							4,331

	Net book value
	At 31 December 2025							3,135
	At 31 December 2024							4,180


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025							3

	At 31 December 2025							3
	The investments are shown at cost in three subsidiary companies registered in England and Wales in which 100% of the shares are held and which are all dormant. Montcler Limited £1 Clermont Directors Limited £1 Clermont Secretaries Limited £1 In the opinion of the directors the aggregate value of the company's investment in subsidiary undertakings is not less than the amount included in the balance sheet. All subsidiary undertakings have the same registered office as the company.


6	Debtors					2025		2024
£							£

	Trade debtors					149,338		124,984
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					46,415		8,650
	Other debtors					161,250		162,708
						357,003		296,342

	Other debtors includes unpaid share capital of £150,000.


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest					121,589		127,901
	Taxation and social security costs					75,437		16,491
	Other creditors					11,826		10,707
						208,852		155,099


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	G N Lief
	Interest free loan	11,250		-		-		11,250

		11,250		-		-		11,250


9	Ultimate Holding Company and Controlling party

	The ultimate parent company is Clermont Group Holdings Limited, a company registered in the British Virgin Islands. Its registered office is:
	Harbour House
	Waterfront Drive
	PO Box 905
	Road Town
	Tortola VG1110
	British Virgin Islands



10	Other information

	Clermont Trust (UK) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	Regent House, Allum Gate
	Theobald Street
	Borehamwood
	Hertfordshire
	WD6 4RS