IRIS Accounts Production v25.4.0.155 08708673 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08708673 2024-03-31 08708673 2025-03-31 08708673 2024-04-01 2025-03-31 08708673 2023-03-31 08708673 2023-04-01 2024-03-31 08708673 2024-03-31 08708673 ns15:EnglandWales 2024-04-01 2025-03-31 08708673 ns14:PoundSterling 2024-04-01 2025-03-31 08708673 ns10:Director1 2024-04-01 2025-03-31 08708673 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08708673 ns10:SmallEntities 2024-04-01 2025-03-31 08708673 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08708673 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08708673 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08708673 ns10:FullAccounts 2024-04-01 2025-03-31 08708673 ns10:Director2 2024-04-01 2025-03-31 08708673 ns10:Director3 2024-04-01 2025-03-31 08708673 ns10:RegisteredOffice 2024-04-01 2025-03-31 08708673 ns5:CurrentFinancialInstruments 2025-03-31 08708673 ns5:CurrentFinancialInstruments 2024-03-31 08708673 ns5:Non-currentFinancialInstruments 2025-03-31 08708673 ns5:Non-currentFinancialInstruments 2024-03-31 08708673 ns5:ShareCapital 2025-03-31 08708673 ns5:ShareCapital 2024-03-31 08708673 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08708673 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08708673 ns5:LandBuildings 2024-04-01 2025-03-31 08708673 ns5:PlantMachinery 2024-04-01 2025-03-31 08708673 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-03-31 08708673 ns5:FurnitureFittings 2024-03-31 08708673 ns5:ComputerEquipment 2024-03-31 08708673 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-04-01 2025-03-31 08708673 ns5:FurnitureFittings 2024-04-01 2025-03-31 08708673 ns5:ComputerEquipment 2024-04-01 2025-03-31 08708673 ns5:LandBuildings ns5:ShortLeaseholdAssets 2025-03-31 08708673 ns5:FurnitureFittings 2025-03-31 08708673 ns5:ComputerEquipment 2025-03-31 08708673 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-03-31 08708673 ns5:FurnitureFittings 2024-03-31 08708673 ns5:ComputerEquipment 2024-03-31 08708673 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08708673 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08708673 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-03-31 08708673 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-03-31

REGISTERED NUMBER: 08708673 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 March 2025 |

| for |

| 2&6 Ltd |

| 2&6 Ltd (Registered number: 08708673) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| 2&6 Ltd |

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | N J Davis

| Mrs F Czajkowski-Davis

| Mrs K Taylor

| REGISTERED OFFICE: | Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| REGISTERED NUMBER: | 08708673 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| 2&6 Ltd (Registered number: 08708673) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,735 |  | 9,003 |  |

CURRENT ASSETS

Debtors | 5 | 9,977 |  | 14,260 |  |

CREDITORS

Amounts falling due within one year | 6 | 20,554 |  | 25,321 |  |

NET CURRENT LIABILITIES | (10,577 | ) | (11,061 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,842 | ) | (2,058 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (13,519 | ) | (16,910 | ) |

PROVISIONS FOR LIABILITIES | (203 | ) | - |  |

NET LIABILITIES | (16,564 | ) | (18,968 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (16,664 | ) | (19,068 | ) |

(16,564 | ) | (18,968 | ) |

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.

| 2&6 Ltd (Registered number: 08708673) |

Balance Sheet - continued

31 March 2025

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 5 January 2026 and were signed on its behalf by:

N J Davis - Director

| 2&6 Ltd (Registered number: 08708673) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| 2&6 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

| Revenue from contracts for the provision of IT consultancy is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

| Tangible fixed assets

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

| Land and buildings | - | 10% to 20% on cost

| Plant and machinery etc | - | 25% on reducing balance and 25% on cost

| 2&6 Ltd (Registered number: 08708673) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other 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.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Classification of financial liabilities

| 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.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors are recognised at transaction.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised at transaction price.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| 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.

| 2&6 Ltd (Registered number: 08708673) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

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

| Going concern

| The company suffered reduced trading activity during the COVID period and as a result, its balance sheet has fallen into deficit. This was financed by loan capital which will be repaid as profitability improves. The directors consider that it is appropriate to prepared the accounts on a Going Concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 18,967 |  | 5,919 |  | 2,556 |  | 27,442 |  |

| Additions | - |  | 255 |  | 379 |  | 634 |  |

| At 31 March 2025 | 18,967 |  | 6,174 |  | 2,935 |  | 28,076 |  |

| DEPRECIATION

| At 1 April 2024 | 10,786 |  | 5,270 |  | 2,383 |  | 18,439 |  |

| Charge for year | 1,513 |  | 221 |  | 168 |  | 1,902 |  |

| At 31 March 2025 | 12,299 |  | 5,491 |  | 2,551 |  | 20,341 |  |

| NET BOOK VALUE

| At 31 March 2025 | 6,668 |  | 683 |  | 384 |  | 7,735 |  |

| At 31 March 2024 | 8,181 |  | 649 |  | 173 |  | 9,003 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 4,298 |  | 5,498 |  |

| Other debtors | 576 |  | 8,191 |  |

| Directors' current accounts | 5,103 |  | - |  |

| Tax | - |  | 571 |  |

9,977 |  | 14,260 |  |

| 2&6 Ltd (Registered number: 08708673) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 13,406 |  | 18,441 |  |

| Other loans | 3,960 |  | 3,960 |  |

| Tax | 594 |  | - |  |

| Social security and other taxes | 146 |  | 300 |  |

| Directors' current accounts | 448 |  | 620 |  |

| Accrued expenses | 2,000 |  | 2,000 |  |

20,554 |  | 25,321 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other loans - 2-5 years | 13,519 |  | 16,910 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: |  | Class: |  | Nominal |  |  | 31.3.21 |  | 31.3.20 |

|  | value: |  |  | £ |  | £ |

| 49 |  | Ordinary A |  | £1 |  |  | 49 |  | 49 |

| 10 |  | Ordinary B |  | £1 |  |  | 10 |  | 10 |

| 41 |  | Ordinary C |  | £1 |  |  | 41 |  | 41 |

|  | 100 |  |  | 100 |  |