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Company No: 02706391 (England and Wales)

# EXCALIBUR MANAGEMENT SERVICES LIMITED

### Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

EXCALIBUR MANAGEMENT SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

EXCALIBUR MANAGEMENT SERVICES LIMITED

## BALANCE SHEET

As at 30 April 2025
EXCALIBUR MANAGEMENT SERVICES LIMITED

## BALANCE SHEET (continued)

As at 30 April 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 10,417 |  | 12,242
Investment property | 4 | 500,000 |  | 500,000
|  | 510,417 |  | 512,242
Current assets |  |  |  |
Debtors | 5 | 1,418 |  | 2,255
Cash at bank and in hand |  | 24,122 |  | 27,876
|  | 25,540 |  | 30,131
Creditors: amounts falling due within one year | 6 | ( 19,180) |  | ( 18,724)
Net current assets |  | 6,360 |  | 11,407
Total assets less current liabilities |  | 516,777 |  | 523,649
Provision for liabilities |  | ( 41,709) |  | ( 42,056)
Net assets |  | 475,068 |  | 481,593
Capital and reserves |  |  |  |
Called-up share capital | 7 | 104 |  | 104
Other reserves |  | 296,985 |  | 296,985
Profit and loss account |  | 177,979 |  | 184,504
Total shareholders' funds |  | 475,068 |  | 481,593

For the financial year ending 30 April 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Excalibur Management Services Limited (registered number: 02706391) were approved and authorised for issue by the Board of Directors on 29 September 2025. They were signed on its behalf by:

Mrs K M Harrill Director |

EXCALIBUR MANAGEMENT SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
EXCALIBUR MANAGEMENT SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025

##### 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

Excalibur Management Services 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 Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom. The principal place of business is The Old Chapel, Greenbottom, Truro, Cornwall, TR4 8QP.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents rental income and income from property management services excluding value added tax.

##### 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.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### 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/reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 20 % reducing balance
| 20 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.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### 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 receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

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 that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 May 2024 | 41,812 |  | 41,812
At 30 April 2025 | 41,812 |  | 41,812
Accumulated depreciation |  |  |
At 01 May 2024 | 29,570 |  | 29,570
Charge for the financial year | 1,825 |  | 1,825
At 30 April 2025 | 31,395 |  | 31,395
Net book value |  |  |
At 30 April 2025 | 10,417 |  | 10,417
At 30 April 2024 | 12,242 |  | 12,242

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 May 2024 | 500,000
As at 30 April 2025 | 500,000

There has been no valuation of investment property by an independent valuer during the year. The directors believe that the market value of investment property has not materially changed from that shown at the date of it's last valuation from an external valuer, on 8 February 2020.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,416 |  | 0
Accrued income | 0 |  | 2,253
Other debtors | 2 |  | 2
| 1,418 |  | 2,255

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals and deferred income | 2,654 |  | 3,719
Corporation tax | 8,182 |  | 7,329
Other taxation and social security | 2,371 |  | 2,805
Other creditors | 5,973 |  | 4,871
| 19,180 |  | 18,724

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100
1 Ordinary A share of £ 1.00 | 1 |  | 1
1 Ordinary B share of £ 1.00 | 1 |  | 1
1 Ordinary C share of £ 1.00 | 1 |  | 1
1 Ordinary D share of £ 1.00 | 1 |  | 1
| 104 |  | 104