REGISTERED NUMBER: 09029585 (England and Wales)

EQ8 ADJUSTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Sanderson

Mrs S L Sanderson

T Sanderson

Mrs L Gillison

REGISTERED OFFICE:

Unit 7

Pickhill Business Centre

Smallhythe Road

Tenterden

Kent

TN30 7LZ

REGISTERED NUMBER:

09029585 (England and Wales)

ACCOUNTANTS:

Busbys

Chartered Accountants

Unit 7

Pickhill Business Centre

Smallhythe Road

Tenterden

Kent

TN30 7LZ

FIXED ASSETS

Tangible assets

4

168,100

112,029

CURRENT ASSETS

Debtors

5

875,679

998,727

Cash at bank

2,027,610

1,415,778

2,903,289

2,414,505

CREDITORS

Amounts falling due within one year

6

312,709

216,425

NET CURRENT ASSETS

2,590,580

2,198,080

TOTAL ASSETS LESS CURRENT LIABILITIES

2,758,680

2,310,109

PROVISIONS FOR LIABILITIES

20,370

1,598

NET ASSETS

2,738,310

2,308,511

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

2,738,210

2,308,411

SHAREHOLDERS' FUNDS

2,738,310

2,308,511

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 23 December 2025 and were signed on its behalf by:

P Sanderson - Director

Mrs S L Sanderson - Director

1.	STATUTORY INFORMATION

EQ8 Adjusting Limited 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

22,378

145,424

25,633

193,435

Additions

15,266

93,193

4,698

113,157

At 31 May 2025

37,644

238,617

30,331

306,592

DEPRECIATION

At 1 June 2024

13,771

43,553

24,082

81,406

Charge for year

5,970

48,766

2,350

57,086

At 31 May 2025

19,741

92,319

26,432

138,492

NET BOOK VALUE

At 31 May 2025

17,903

146,298

3,899

168,100

At 31 May 2024

8,607

101,871

1,551

112,029

5.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Trade debtors

68,792

193,864

Other debtors

13,243

11,219

82,035

205,083

Amounts falling due after more than one year:

Other debtors

793,644

793,644

Aggregate amounts

875,679

998,727

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

8,059

7,033

Taxation and social security

281,688

198,146

Other creditors

22,962

11,246

312,709

216,425

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

Other creditors includes a loan from the directors of £6 (2024:£334).

Debtors falling due after more than one year relates to a loan to EQ8 Estates Limited, a company controlled by two of the directors. A commercial rate of interest is being charged.