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REGISTERED NUMBER: 05769244 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CURTIS & CARDER SERVICES LTD

CURTIS & CARDER SERVICES LTD (REGISTERED NUMBER: 05769244) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CURTIS & CARDER SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | A J Carder

| M Carder

| SECRETARY: | M L Carder

| REGISTERED OFFICE: | Unit 1 Church Lane

| Hardwick

| Bicester

| Oxfordshire

| OX27 8SS

| REGISTERED NUMBER: | 05769244 (England and Wales)

| ACCOUNTANTS: | Astral Accountancy Services Limited

| Astral House

| Granville Way

| Bicester

| Oxfordshire

| OX26 4JT

CURTIS & CARDER SERVICES LTD (REGISTERED NUMBER: 05769244) |

BALANCE SHEET

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 310,000 |  | 301,000 |  |

Debtors | 5 | 773,794 |  | 868,111 |  |

Cash at bank | 13,723 |  | 16,594 |  |

1,097,517 |  | 1,185,705 |  |

CREDITORS

Amounts falling due within one year | 6 | 920,415 |  | 994,505 |  |

NET CURRENT ASSETS | 177,102 |  | 191,200 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 177,102 |  | 191,200 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (206,047 | ) | (294,471 | ) |

PROVISIONS FOR LIABILITIES | (5,000 | ) | (5,000 | ) |

NET LIABILITIES | (33,945 | ) | (108,271 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | (34,945 | ) | (109,271 | ) |

SHAREHOLDERS' FUNDS | (33,945 | ) | (108,271 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

CURTIS & CARDER SERVICES LTD (REGISTERED NUMBER: 05769244) |

BALANCE SHEET - continued

31 AUGUST 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 10 February 2026 and were signed on its behalf by:

A J Carder - Director

CURTIS & CARDER SERVICES LTD (REGISTERED NUMBER: 05769244) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Curtis & Carder Services 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.

| Significant judgements and estimates

| The preparation of financial statements requires the use of certain critical accounting estimates. It also requires

| management to exercise its judgement in the process of applying accounting policies. The areas involving a

| higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the

| financial statements, are disclosed in the accounting policies below.

| Estimates and judgements are continually evaluated and are based on historical experience and other factors,

| including expectations of future events that are believed to be reasonable under the circumstances

| Turnover

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

| Revenue is recognised for the provision of services when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

| In 2016, the company purchased another business, for the price of £50,000, this is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

CURTIS & CARDER SERVICES LTD (REGISTERED NUMBER: 05769244) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| 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 34 (2024 - 36 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 371,650 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 371,650 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 201,732 |  | 213,402 |  |

| Other debtors | 155,707 |  | 145,843 |  |

| Accrued Income | 410,732 |  | 502,732 |  |

| Prepayments | 5,623 |  | 6,134 |  |

773,794 |  | 868,111 |  |

CURTIS & CARDER SERVICES LTD (REGISTERED NUMBER: 05769244) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 310,022 |  | 154,640 |  |

| Trade creditors | 227,392 |  | 319,095 |  |

| Tax | 2,202 |  | - |  |

| Social security and other taxes | 198,122 |  | 285,122 |  |

| VAT | 95,916 |  | 135,883 |  |

| Other creditors | 35,744 |  | 36,180 |  |

| Directors' current accounts | 24,067 |  | 1,299 |  |

| Accruals | 26,950 |  | 62,286 |  |

920,415 |  | 994,505 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 172,835 |  | 106,480 |  |

| Bank loans more 5 yr by instal | 33,212 |  | 187,991 |  |

206,047 |  | 294,471 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 33,212 |  | 187,991 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 516,069 |  | 449,111 |  |

| The Director has given personal guarantee, on the overdraft and bank loan, as described in note 16.

| Bank of Scotland hold a debenture over the assets of the company.

9. | RELATED PARTY DISCLOSURES

| The ultimate controlling party of the company is AJ Carder by virtue of his shareholdings in the parent company The Heatpump Shop Limited.

| During the year the company entered into the following transactions with related parties:

| Management services £60,200 (2024: £151,900 )

| The transactions were conducted at arm’s length on normal commercial terms.

| As at 31 August 2025, amounts owed by the related company totalled £153,650 (2024: £136,527).

| These balances are unsecured, interest-free and repayable on demand unless otherwise stated.