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core:OtherReservesSubtotal 2024-10-31 09832192 core:RetainedEarningsAccumulatedLosses 2024-10-31 09832192 core:LandBuildings 2025-10-31 09832192 core:PlantMachinery 2025-10-31 09832192 core:Vehicles 2025-10-31 09832192 core:FurnitureFittings 2025-10-31 09832192 core:OfficeEquipment 2025-10-31 09832192 core:NetGoodwill 2025-10-31 09832192 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 09832192 core:ListedExchangeTraded 2025-10-31 09832192 core:UnlistedNon-exchangeTraded 2025-10-31 09832192 core:LandBuildings 2024-10-31 09832192 core:PlantMachinery 2024-10-31 09832192 core:Vehicles 2024-10-31 09832192 core:FurnitureFittings 2024-10-31 09832192 core:OfficeEquipment 2024-10-31 09832192 core:NetGoodwill 2024-10-31 09832192 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 09832192 core:ListedExchangeTraded 2024-10-31 09832192 core:UnlistedNon-exchangeTraded 2024-10-31 09832192 core:LandBuildings 2024-11-01 2025-10-31 09832192 core:PlantMachinery 2024-11-01 2025-10-31 09832192 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2024-10-31 09832192 dpl:GroupUndertakings 2023-11-01 2024-10-31 09832192 dpl:ParticipatingInterests 2023-11-01 2024-10-31 09832192 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 09832192 core:ListedExchangeTraded 2023-11-01 2024-10-31 09832192 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 09832192 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 09832192 core:NetGoodwill 2025-10-31 09832192 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 09832192 core:LandBuildings 2025-10-31 09832192 core:PlantMachinery 2025-10-31 09832192 core:Vehicles 2025-10-31 09832192 core:FurnitureFittings 2025-10-31 09832192 core:OfficeEquipment 2025-10-31 09832192 core:AfterOneYear 2025-10-31 09832192 core:WithinOneYear 2025-10-31 09832192 core:ListedExchangeTraded 2025-10-31 09832192 core:UnlistedNon-exchangeTraded 2025-10-31 09832192 core:ShareCapital 2025-10-31 09832192 core:SharePremium 2025-10-31 09832192 core:RevaluationReserve 2025-10-31 09832192 core:OtherReservesSubtotal 2025-10-31 09832192 core:RetainedEarningsAccumulatedLosses 2025-10-31 09832192 core:NetGoodwill 2024-10-31 09832192 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 09832192 core:LandBuildings 2024-10-31 09832192 core:PlantMachinery 2024-10-31 09832192 core:Vehicles 2024-10-31 09832192 core:FurnitureFittings 2024-10-31 09832192 core:OfficeEquipment 2024-10-31 09832192 core:AfterOneYear 2024-10-31 09832192 core:WithinOneYear 2024-10-31 09832192 core:ListedExchangeTraded 2024-10-31 09832192 core:UnlistedNon-exchangeTraded 2024-10-31 09832192 core:ShareCapital 2024-10-31 09832192 core:SharePremium 2024-10-31 09832192 core:RevaluationReserve 2024-10-31 09832192 core:OtherReservesSubtotal 2024-10-31 09832192 core:RetainedEarningsAccumulatedLosses 2024-10-31 09832192 core:NetGoodwill 2023-10-31 09832192 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 09832192 core:LandBuildings 2023-10-31 09832192 core:PlantMachinery 2023-10-31 09832192 core:Vehicles 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S2 GROUP SERVICES LTD

Registered Number
09832192
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

S2 GROUP SERVICES LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | Leigh David Spencer
| Mark Steven Symes

Registered Address | Businessvision Unit 4 Sandy Court
| Ashleigh Way
| Plymouth
| PL7 5JX

Registered Number | 09832192 (England and Wales)

S2 GROUP SERVICES LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 64,398 |  |  |  | 81,803
|  |  |  | 64,398 |  |  |  | 81,803
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 26,221 |  |  |  | 36,218 |  |
Debtors |  | 244,122 |  |  |  | 295,238 |  |
Cash at bank and on hand |  | 94,111 |  |  |  | 98,578 |  |
|  | 364,454 |  |  |  | 430,034 |  |
Creditors amounts falling due within one year | 5 | (239,448) |  |  |  | (424,911) |  |
Net current assets (liabilities) |  |  |  | 125,006 |  |  |  | 5,123
Total assets less current liabilities |  |  |  | 189,404 |  |  |  | 86,926
Creditors amounts falling due after one year | 6 |  |  | (53,381) |  |  |  | (62,146)
Provisions for liabilities | 8 |  |  | (16,100) |  |  |  | (21,678)
Net assets |  |  |  | 119,923 |  |  |  | 3,102
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 120 |  |  |  | 120
Profit and loss account |  |  |  | 119,803 |  |  |  | 2,982
Shareholders' funds |  |  |  | 119,923 |  |  |  | 3,102

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 March 2026, and are signed on its behalf by:
Mark Steven Symes Director Registered Company No. 09832192

S2 GROUP SERVICES LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 7 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 10,666 |  | 161,735 |  | 11,626 |  | 184,027
| Additions | 3,101 |  | 12,820 |  | 2,273 |  | 18,194
| Disposals | - |  | (60,845) |  | - |  | (60,845)
| At 31 October 25 | 13,767 |  | 113,710 |  | 13,899 |  | 141,376
| Depreciation and impairment
| At 01 November 24 | 7,089 |  | 84,077 |  | 11,058 |  | 102,224
| Charge for year | 1,670 |  | 19,292 |  | 1,326 |  | 22,288
| On disposals | - |  | (47,534) |  | - |  | (47,534)
| At 31 October 25 | 8,759 |  | 55,835 |  | 12,384 |  | 76,978
| Net book value
| At 31 October 25 | 5,008 |  | 57,875 |  | 1,515 |  | 64,398
| At 31 October 24 | 3,577 |  | 77,658 |  | 568 |  | 81,803

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 12,000 |  | 15,000
| Work in progress | 14,221 |  | 21,218
| Total | 26,221 |  | 36,218

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 133,349 |  | 279,290
| Bank borrowings and overdrafts | 5,834 |  | 10,000
| Taxation and social security | 53,365 |  | 24,483
| Finance lease and HP contracts | 14,389 |  | 10,223
| Other creditors | 32,511 |  | 100,915
| Total | 239,448 |  | 424,911

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 5,834
| Other creditors | 53,381 |  | 56,312
| Total | 53,381 |  | 62,146

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 67,771 |  | 66,535

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 16,100 |  | 21,678
| Total | 16,100 |  | 21,678

9. | Related party transactions
--- | ---
| At the year end the company owed, Mr. M Symes, and Mr. L Spencer, directors, £3,944 and £4,321, ( 2024 - company owed the directors, £39,182 and £39014.)