Company No: 13348359 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	C S Clarke
	C Plitt
	C S Wood

REGISTERED OFFICE	C/O Gravita Oxford Llp First Floor
	Park Central
	40/41 Park End Street
	Oxford
	OX1 1JD
	United Kingdom

COMPANY NUMBER

13348359 (England and Wales)

ACCOUNTANT	Gravita Oxford LLP
	First Floor, Park Central
	40-41 Park End Street
	Oxford
	Oxfordshire
	OX1 1JD
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Investments	4	350,065		350,065
		350,065		350,065
Current assets
Debtors	5	65		65
		65		65
Creditors: amounts falling due within one year	6	( 348,626)		( 345,316)
Net current liabilities		(348,561)		(345,251)
Total assets less current liabilities		1,504		4,814
Net assets		1,504		4,814
Capital and reserves
Called-up share capital		130		130
Profit and loss account		1,374		4,684
Total shareholders' funds		1,504		4,814

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.

Directors' 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 directors acknowledge 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 Clarkewoodplitt Limited (registered number: 13348359) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

C S Clarke 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

Clarkewoodplitt 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 C/O Gravita Oxford Llp First Floor, Park Central, 40/41 Park End Street, Oxford, OX1 1JD, United Kingdom.

The principal activities are set out in the Directors’ Report.

The financial statements have been prepared under the historical cost convention, and in accordance with Financial Reporting Standard 102 (FRS 102) applicable in the UK and Republic of Ireland issued by the Financial Reporting Council and the requirements of the Companies Act 2006.

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

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

The company's interest in it's subsidiary undertaking Felicity Bryan Associates (Holdings) Ltd was measured at cost. Following the dissolution of Felicity Bryan Associates (Holdings) Ltd, the directors consider that the cost of investment is now vested in the trading company Felicity Bryan Associates Ltd.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Dividends on equity shares

	2026		2025
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend for the financial year ended 30 June 2026	40,000		40,000

4. Fixed asset investments

	2026		2025
	£		£
Subsidiary undertakings	350,065		350,065

One of the company's subsidiary undertakings Felicity Bryan Associates (Holdings) Ltd was dissolved on 13 June 2023.

Felicity Bryan Associates (Holdings) Ltd was originally the parent company of Felicity Bryan Associates Ltd, which was the group's trading company. When Felicity Bryan Associates (Holdings) Ltd was acquired by Clarkewoodplitt Ltd, the cost of acquisition of £350,065 represented indirectly the value of Felicity Bryan Associates (Holdings) Ltd's own investment in Felicity Bryan Associates Ltd.

The entire shareholding of Felicity Bryan Associates Ltd was transferred by Felicity Bryan Associates (Holdings) Ltd to Clarkewoodplitt Ltd on 10 February 2022.

Following the dissolution of Felicity Bryan Associates (Holdings) Ltd, the directors consider that there should be no impairment to the cost of Clarkewoodplitt Ltd's investment of £350,065 as the value is still vested in Felicity Bryan Associates Ltd,

5. Debtors

	2026		2025
	£		£
Other debtors	65		65

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to Group undertakings	348,626		345,316

7. Related party transactions

8. Interest receivable and similar income

Interest receivable and similar income includes the following:

	2026		2025
	£		£
Income from shares in group undertakings	40,000		50,000

9. Subsidiaries

Details of the company's subsidiaries at 30 June 2026 are as follows:

As at the balance sheet date, the company was the parent undertaking of Felicity Bryan Associates Ltd, a wholly owned subsidiary incorporated and registered in England and Wales.

10. Ultimate controlling party

The ultimate controlling party is Catherine Clarke, Caroline Wood and Carrie Plitt, as they own 100% of the issued share capital of the company. No individual shareholder has overall control.