Clear Consent Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 16233659

		28 February 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		56,968

			56,968
CURRENT ASSETS
Debtors	5	7,607
Cash at bank and in hand		1,959

		9,566
Creditors: Amounts Falling Due Within One Year	6	(76,048 )

NET CURRENT ASSETS (LIABILITIES)			(66,482 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,514 )

NET LIABILITIES			(9,514 )

CAPITAL AND RESERVES
Called up share capital	7		2
Profit and Loss Account			(9,516 )

SHAREHOLDERS' FUNDS			(9,514)

For the period ending 28 February 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Stuart Garton

Director

30/10/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Clear Consent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16233659 . The registered office is 167-169 Great Portland Street, 5th Floor, London, England, W1W 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At 28 February 2026 the company had net liabilities of £9,514. The company is funded by loans from its directors and a company controlled by one of its directors, who have confirmed that they will continue to support the company and will not seek repayment of their loans where this would leave the company unable to meet its other liabilities as they fall due, for at least 12 months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Research and Development

Intangible assets – development costs

Research expenditure is written off as incurred. Development expenditure on the company’s digital consent software is capitalised as an intangible asset when the company can demonstrate all of the following:

the technical feasibility of completing the software; and
its intention and ability to complete the software and sell or license it; and
how the software will generate probable future economic benefits; and
the availability of adequate resources to complete it; and
that the expenditure can be measured reliably.

Capitalised development costs are measured at cost, being directly attributable costs, less accumulated amortisation and impairment. Amortisation will be charged on a straight-line basis over the software’s estimated useful life of 5 years, starting from the date it becomes available for use. At the balance sheet date the software was still in development, so no amortisation has been charged. The carrying amount is reviewed for impairment where there is an indication that it may be impaired.

2.4. Financial Instruments

Loans from directors and companies controlled by directors are interest-free, repayable on demand and measured at the undiscounted amount payable.

2.5. Taxation

The tax charge comprises current and deferred tax, and was nil for the period.

Deferred tax is recognised on timing differences between taxable profits and total comprehensive income as stated in the financial statements. Deferred tax assets, including those arising from unrelieved tax losses, are recognised only to the extent that it is probable they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax assets and liabilities are offset where there is a legally enforceable right of set-off. Deferred tax is measured using the tax rates and laws enacted or substantively enacted at the reporting date that are expected to apply when the timing differences reverse.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

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Clear Consent Limited

Notes to the Financial Statements (continued)

For the Period 6 February 2025 to 28 February 2026

4. Intangible Assets

	Development Costs
	£
Cost
As at 6 February 2025	-
Additions	56,968

As at 28 February 2026	56,968

Net Book Value
As at 28 February 2026	56,968

As at 6 February 2025	-

Development costs have been capitalised because the directors consider that special circumstances exist. The expenditure relates to a clearly defined project to develop digital consent software, the software is technically feasible, and the directors are confident of its commercial viability through sale or licensing to dental practices. The costs will be written off over 5 years from the date the software becomes available for use.

For the purposes of section 844 of the Companies Act 2006, the directors consider that, for the reasons above, the unamortised development costs are not to be treated as a realised loss.

5. Debtors

	28 February 2026
	£
Due within one year
Other debtors	7,607

6. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Amounts owed to connected company	37,724
Accruals and deferred income	360
Directors' loan accounts	37,964

	76,048

7. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	2

Oridnary Share Capital includes 200 shares of £0.01 each.

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Clear Consent Limited

Notes to the Financial Statements (continued)

For the Period 6 February 2025 to 28 February 2026

8. Related Party Transactions

Stuart Garton - Loan from Director

Director Dr Stuart Garton has lent the company £37,964 as at 28 February 2026. Dr Garton wholly owns TDH Merseyside Limited, which holds 25% of the company’s share capital. He and his wife also together own Garton & Garton Property Limited, which holds a further 25% of the company’s share capital. This loan is unsecured, interest free and repayable on demand.

RLG Smile Consultancy Limited - Loan from Connected Company

Connected Company, RLG Smile Consultancy Limited has lent the company £37,724 as at 28 February 2026. RLG Smile Consultancy Limited is owned by director Dr Riccardo Lo Giudice and his wife. Dr Riccardo Lo Giudice and his wife also together own Judges Property Limited, which holds 50% of the company's share capital. This loan is unsecured, interest free and repayable on demand.

9. Controlling Party

The company’s share capital is held by Judges Property Limited (50%), Garton & Garton Property Limited (25%) and TDH Merseyside Limited (25%). In the opinion of the directors, there is no ultimate controlling party.

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