For the financial year ended 28 February 2025 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

Clear Natural Spas Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2, Highfield Business Park, Tewkesbury Road, Cheltenham, United Kingdom, GL19 4BP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost. The principal accounting policies adopted are set out below.

Going concern

The director has considered the working capital needs of the company for a period of twelve months from the date of approval of these financial statements.

These financial statements have been prepared on the going concern basis, on the understanding that the director and shareholder will continue to financially support the company during this uncertain period, by not withdrawing his funds to the detriment of other unsecured creditors and by providing further working capital as required by the company in order to deliver against its latest business plan.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sales are recognised when installation is complete.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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.

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation for the year comprises current tax only. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The average monthly number of persons (including directors) employed by the company during the year was:

Communication Networking Systems Limited

A company under common control

The related party charged the company a management fee of £95,000 (2024: £90,000) in the year on an arms' length basis. At 28 February 2025 the amount outstanding to the related party was £88,257 (2024: £61,953). The debt is unsecured, interest-free and repayable on demand.

Mr D Wakefield

Sole director and shareholder

Mr Wakefield provides the company with money for working capital. At 28 February 2025 the balance owing to Mr Wakefield was £8,926 (2024: £16,718). The advance is unsecured, interest-free and repayable on demand.