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Registration number: 10529763

Caborn & Lloyd Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Caborn & Lloyd Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Caborn & Lloyd Ltd

Company Information

Director | D C Lloyd

Registered office | Studio 5 179 Whiteladies Road Clifton Bristol BS8 2AG

Accountants | Burton Sweet Limited Chartered Accountants Spencer House Morston Court Aiescome Way Weston Super Mare North Somerset BS22 8NG

Caborn & Lloyd Ltd

(Registration number: 10529763)
Balance Sheet
31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 26,999 | 32,667
Current assets |  |  |
Debtors | 5 | 646 | 281
Cash at bank and in hand |  | 25,558 | 22,035
|  | 26,204 | 22,316
Creditors: Amounts falling due within one year | 6 | (18,018) | (19,841)
Net current assets |  | 8,186 | 2,475
Total assets less current liabilities |  | 35,185 | 35,142
Creditors: Amounts falling due after more than one year | 6 | (15,906) | (26,303)
Provisions for liabilities |  | (5,130) | (6,208)
Net assets |  | 14,149 | 2,631
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 14,147 | 2,629
Shareholders' funds |  | 14,149 | 2,631

Caborn & Lloyd Ltd

(Registration number: 10529763)
Balance Sheet
31 December 2025

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

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

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.

Approved and authorised by the director on 10 April 2026

......................................... D C Lloyd Director

Caborn & Lloyd Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Studio 5
179 Whiteladies Road
Clifton
Bristol
BS8 2AG
United Kingdom

These financial statements were authorised for issue by the director on 10 April 2026.

2 | 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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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.

Caborn & Lloyd Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred 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 corporation 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 20% Reducing Balance
Vehicles | 25% Reducing Balance
Office equipment | 25% Reducing Balance

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Caborn & Lloyd Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

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.

3 | Staff numbers

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

Caborn & Lloyd Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 20,975 | (1,499) | 52,030 | 71,506
Additions | 2,765 | 893 | - | 3,658
Disposals | - | - | (7,993) | (7,993)
At 31 December 2025 | 23,740 | (606) | 44,037 | 67,171
Depreciation
At 1 January 2025 | 16,651 | (2,193) | 24,381 | 38,839
Charge for the year | 1,417 | 397 | 6,712 | 8,526
Eliminated on disposal | - | - | (7,193) | (7,193)
At 31 December 2025 | 18,068 | (1,796) | 23,900 | 40,172
Carrying amount
At 31 December 2025 | 5,672 | 1,190 | 20,137 | 26,999
At 31 December 2024 | 4,324 | 694 | 27,649 | 32,667

5 | Debtors

| 2025 £ | 2024 £
Prepayments | 646 | 281
| 646 | 281

Caborn & Lloyd Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 6,005 | 8,098
Taxation and social security |  | 10,333 | 10,143
Accruals and deferred income |  | 1,680 | 1,600
|  | 18,018 | 19,841

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 15,906 | 26,303

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 6,897
Hire purchase contracts | 15,906 | 19,406
| 15,906 | 26,303

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,505 | 4,598
Hire purchase contracts | 3,500 | 3,500
| 6,005 | 8,098