Finleigh Limited - Accounts

Finleigh Limited
Contents Page
For the year ended 31 August 2025

Company information	1
Directors' report	2
Accountants' report	3
Profit and loss account	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

Finleigh Limited
Company Information
For the year ended 31 August 2025

Directors	John Findlay Goodale Rebeka Leigh Goodale
Registered Number	12843873
Registered Office	5 Canon Court Institute Street Institute Street Bolton England BL1 1PZ
Accountants	More Than Accountants Limited 5 Canon Court Institute Street BL1 1PZ

1

Finleigh Limited
Directors' Report
For the year ended 31 August 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 August 2025

Directors

The directors who served the company throughout the year were as follows:

John Findlay Goodale

Rebeka Leigh Goodale

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
John Findlay Goodale
Director

Date approved: 24 April 2026

2

Finleigh Limited Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. More Than Accountants Limited 31 August 2025 .................................................... More Than Accountants Limited 5 Canon Court Institute Street BL1 1PZ 24 April 2026 3

Finleigh Limited
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
More Than Accountants Limited
31 August 2025

....................................................

More Than Accountants Limited
5 Canon Court
Institute Street
BL1 1PZ
24 April 2026

3

Finleigh Limited
Profit and Loss Account
For the year ended 31 August 2025

	2025 £	2024 £
Turnover	157,811	54,131
Gross profit	157,811	54,131
Administrative expenses	(34,597)	(19,661)
Operating profit	123,214	34,470
Profit/(Loss) on ordinary activities before taxation	123,214	34,470
Tax on profit on ordinary activities	(29,450)	(6,636)
Profit/(Loss) for the financial year	93,764	27,834

4

Finleigh Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,611	2,105
		1,611	2,105
Current assets
Debtors: amounts falling due within one year	4	2,449	0
Cash at bank and in hand		215,313	126,717
		217,762	126,717
Creditors: amount falling due within one year	5	(41,640)	(7,160)
Net current assets		176,122	119,557

Total assets less current liabilities		177,733	121,662
Provisions for liabilities	6	(706)	(400)
Net assets		177,027	121,262

Capital and reserves
Called up share capital	7	201	201
Profit and loss account		176,826	121,061
Shareholders' funds		177,027	121,262

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

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 24 April 2026 and were signed on its behalf by:

-------------------------------
John Findlay Goodale
Director

5

Finleigh Limited
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	201	95,727	95,928
Profit for the year		27,834	27,834
Total comprehensive income for the year	-	27,834	27,834
Dividends		(2,500)	(2,500)
Total investments by and distributions to owners	-	(2,500)	(2,500)
At 31 August 2024	201	121,061	121,262
At 01 September 2024	201	121,061	121,262
Profit for the year		93,764	93,764
Total comprehensive income for the year	-	93,764	93,764
Dividends		(37,999)	(37,999)
Total investments by and distributions to owners	-	(37,999)	(37,999)
At 31 August 2025	201	176,826	177,027

6

Finleigh Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Finleigh Limited is a private company, limited by shares, registered in England and Wales, registration number 12843873, registration address 5 Canon Court Institute Street, Institute Street, Bolton, England, BL1 1PZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns,

rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

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 companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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.

Deferred taxation

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 and assets 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.

Tangible fixed assets

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:

Plant and Machinery	25% Straight Line
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 September 2024	270	2,774	3,044
Additions	-	427	427
Disposals	-	-	-
At 31 August 2025	270	3,201	3,471
Depreciation
At 01 September 2024	220	719	939
Charge for year	50	871	921
On disposals	-	-	-
At 31 August 2025	270	1,590	1,860
Net book values
Closing balance as at 31 August 2025	-	1,611	1,611
Opening balance as at 01 September 2024	50	2,055	2,105

4.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	2,123		0
PAYE & Social Security	326		0
	2,449		0

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	0
Corporation Tax	29,144	6,338
Directors loan account	2,142	822
VAT	10,354	0
	41,640	7,160

6.

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	706		400
	706		400

7.

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
101 Class A shares of £1.00 each	101	101
99 Class B shares of £1.00 each	99	99
1 Class C share of £1.00 each	1	1
	201	201

8.	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.

9.	Ultimate Controlling Party The company's ultimate controlling party is John Findlay GOODALE by virtue of his ownership of 100% of the issued share capital in the company.

7

Registered Number: 12843873
England and Wales
FINLEIGH LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025