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Registered number: 00183719
E.Saunders(Margate)Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
E.Saunders(Margate)Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
E.Saunders(Margate)Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 00183719

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 431,705 |  | 104,150
|  |  | 431,705 |  | 104,150
CURRENT ASSETS
Stocks | 6 | 15,000 |  | 15,000 |
Debtors | 7 | 1,430,983 |  | 768,685 |
Cash at bank and in hand |  | 265,890 |  | 527,027 |
|  | 1,711,873 |  | 1,310,712 |
Creditors: Amounts Falling Due Within One Year | 8 | (856,102 ) |  | (613,016 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 855,771 |  | 697,696
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,287,476 |  | 801,846
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (332,761 ) |  | (25,323 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (19,366 ) |  | (24,910 )
NET ASSETS |  |  | 935,349 |  | 751,613
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2,295 |  | 2,295
Profit and Loss Account |  |  | 933,054 |  | 749,318
SHAREHOLDERS' FUNDS |  |  | 935,349 |  | 751,613

Page 1
Page 2
E.Saunders(Margate)Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M Saunders Director
05/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
E.Saunders(Margate)Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
E.Saunders(Margate)Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00183719 . The registered office is 241 Northdown Road, Cliftonville, Margate, Kent, CT9 2PL.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
2. Statement of Compliance
The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
3.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.
3.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Property | 2% straight line
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Office equipment | 20% on reducing balance

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E.Saunders(Margate)Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3.6. Leasing and Hire Purchase Contracts
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets and are depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods and the finance element is charged to profit and loss account.
3.7. Stocks and Work in Progress
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.
3.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.9. Interest Receivable
Interest income is recognised in the profit and loss account using the effective interest method.
3.10. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
3.11. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
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E.Saunders(Margate)Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3.12. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3.13. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3.14. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 41)
43 41
5. Tangible Assets

| Land & Property
--- | ---
| Freehold Property | Plant & Machinery | Motor Vehicles | Office equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | - | 9,584 | 224,884 | 56,255 | 290,723
Additions | 358,432 | - | - | 1,984 | 360,416
Disposals | - | - | (11,075 ) | - | (11,075 )
As at 30 September 2025 | 358,432 | 9,584 | 213,809 | 58,239 | 640,064
Depreciation
As at 1 October 2024 | - | 9,557 | 135,560 | 41,456 | 186,573
Provided during the period | 7,169 | 5 | 22,331 | 3,356 | 32,861
Disposals | - | - | (11,075 ) | - | (11,075 )
As at 30 September 2025 | 7,169 | 9,562 | 146,816 | 44,812 | 208,359
Net Book Value
As at 30 September 2025 | 351,263 | 22 | 66,993 | 13,427 | 431,705
As at 1 October 2024 | - | 27 | 89,324 | 14,799 | 104,150

The net book value of assets held under finance leases or hire purchase contracts is £31,335 (2024: £41,780).
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,000 |  | 1,000
Work in progress | 14,000 |  | 14,000
| 15,000 |  | 15,000

Page 5
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E.Saunders(Margate)Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 348,933 |  | 179,957
Amounts recoverable on contracts | 1,021,699 |  | 579,601
Prepayments and accrued income | 10,108 |  | 6,468
Other debtors | 7,181 |  | 2,659
VAT | 43,062 |  | -
| 1,430,983 |  | 768,685

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,750 |  | 11,456
Trade creditors | 701,722 |  | 504,953
Other loans | 12,264 |  | -
Other creditors | 27,122 |  | 15,613
Taxation and social security | 107,244 |  | 80,994
| 856,102 |  | 613,016

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,572 |  | 25,323
Other loans | 315,189 |  | -
| 332,761 |  | 25,323

10. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Other loans | 12,264 |  | -

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Other loans | 315,189 |  | -

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E.Saunders(Margate)Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,750 |  | 11,456
Later than one year and not later than five years | 17,572 |  | 25,323
| 25,322 |  | 36,779
| 25,322 |  | 36,779

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,295 |  | 2,295

13. Related Party Disclosures
During the year, rent in the sum of £5,600 (2024: £9,000) was paid to a company director in relation to premises occupied by the company.
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