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Registration number: 08551861

Xcell Solutions Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Xcell Solutions Limited

Contents
__________________________________________________________________________

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Xcell Solutions Limited

Company Information
__________________________________________________________________________

Director | Mr Nicholas Roseborne

Registered office | 342 Regents Park Road Finchley London N3 2LJ

Accountants | Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Xcell Solutions Limited

(Registration number: 08551861)
Balance Sheet as at 31 May 2025
__________________________________________________________________________

| Note | 2025 £ | 2024 £
Current assets |  |  |  |  |
Stocks | 3 |  | 500 |  | 500
Debtors | 4 |  | 41,662 |  | 38,583
Cash at bank and in hand |  |  | 756 |  | 4,261
|  |  | 42,918 |  | 43,344
Creditors: Amounts falling due within one year | 5 |  | (29,104) |  | (28,726)
Total assets less current liabilities |  |  | 13,814 |  | 14,618
Creditors: Amounts falling due after more than one year | 5 |  | (12,888) |  | (14,037)
Net assets |  |  | 926 |  | 581
Capital and reserves |  |  |  |  |
Called up share capital | 6 | 1 |  | 1 |
Retained earnings |  | 925 |  | 580 |
Shareholders' funds |  |  | 926 |  | 581

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 January 2026

......................................... Mr Nicholas Roseborne Director

Xcell Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
__________________________________________________________________________

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Xcell Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
__________________________________________________________________________

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 2).

Xcell Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
__________________________________________________________________________

3 | Stocks

| 2025 £ | 2024 £
Other inventories | 500 | 500

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 35
Other debtors | 41,662 | 38,548
| 41,662 | 38,583

Xcell Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025
__________________________________________________________________________

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 3,437
Trade creditors |  | 280 | 450
Taxation and social security |  | 28,374 | 24,389
Accruals and deferred income |  | 450 | 450
|  | 29,104 | 28,726

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 12,888 | 14,037

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share capital of £1 each | 1 | 1 | 1 | 1

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 12,888 | 14,037