Company No: 10797722 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	684		1,575
		684		1,575
Current assets
Debtors	4	27,831		0
Cash at bank and in hand		43,272		50,427
		71,103		50,427
Creditors: amounts falling due within one year	5	( 43,166)		( 40,584)
Net current assets		27,937		9,843
Total assets less current liabilities		28,621		11,418
Net assets		28,621		11,418
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		28,521		11,318
Total shareholders' funds		28,621		11,418

For the financial year ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Cluster 43 Limited (registered number: 10797722) were approved and authorised for issue by the Director on 19 October 2026. They were signed on its behalf by:

H Chahrour Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cluster 43 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Nexus House, 2 Cray Road, Sidcup, DA14 5DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 July 2025	2,674		2,674
At 30 June 2026	2,674		2,674
Accumulated depreciation
At 01 July 2025	1,099		1,099
Charge for the financial year	891		891
At 30 June 2026	1,990		1,990
Net book value
At 30 June 2026	684		684
At 30 June 2025	1,575		1,575

4. Debtors

	2026		2025
	£		£
Other debtors	27,831		0

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		390
Taxation and social security	37,548		35,271
Other creditors	5,618		4,923
	43,166		40,584

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
75 A ordinary shares of £ 1.00 each	75		75
25 B ordinary shares of £ 1.00 each	25		25
	100		100

7. Related party transactions

Transactions with the entity's director

	2026		2025
	£		£
Amounts due to directors	1,622		1,102

Loans are interest free and repayable on demand.