REGISTERED NUMBER: 04380684 (England and Wales)

XS CAD LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Bwail

A Rai

SECRETARY:

K Bwail

REGISTERED OFFICE:

16 Greenlands Business Centre

Studley Road

Redditch

Worcestershire

B98 7HD

REGISTERED NUMBER:

04380684 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

51,970

72,702

Investments

5

4,250

4,250

56,220

76,952

CURRENT ASSETS

Debtors

6

162,825

86,747

Cash at bank and in hand

118,388

99,545

281,213

186,292

CREDITORS

Amounts falling due within one year

7

174,086

159,166

NET CURRENT ASSETS

107,127

27,126

TOTAL ASSETS LESS CURRENT LIABILITIES

163,347

104,078

CREDITORS

Amounts falling due after more than one year

8

-

(9,744

)

PROVISIONS FOR LIABILITIES

(12,992

)

(17,175

)

NET ASSETS

150,355

77,159

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,255

77,059

150,355

77,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

K Bwail - Director

1.	STATUTORY INFORMATION

XS CAD Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

50% on reducing balance, 33% on cost, 25% on cost and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

309,540

Additions

2,039

At 31 March 2025

311,579

DEPRECIATION

At 1 April 2024

236,838

Charge for year

22,771

At 31 March 2025

259,609

NET BOOK VALUE

At 31 March 2025

51,970

At 31 March 2024

72,702

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

4,250

NET BOOK VALUE

At 31 March 2025

4,250

At 31 March 2024

4,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

162,132

86,054

Other debtors

693

693

162,825

86,747

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

3,799

Hire purchase contracts

9,744

25,985

Trade creditors

3,620

2,136

Amounts owed to group undertakings

29,230

49,136

Taxation and social security

122,235

67,752

Other creditors

9,257

10,358

174,086

159,166

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

9,744

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party due to diversified shareholding